Whether the price of catering products is reasonable will have a great impact on the sales of products, the competitiveness of enterprises in the market and their market share, as well as their operating income and profits. Therefore, price has always been the most sensitive issue in enterprise management, which must be highly valued by managers of catering enterprises. (1) Internal factors affecting the pricing of catering products

1. Cost and expenses

2. Pricing objectives

3. Products

(1) Benefits of catering products

(2) Composition of catering products

4. Grade

5. Raw materials

6. Technology < p

(2) no demand.

(3) potential demand.

(4) declining demand.

(5) irregular demand.

(6) saturated demand.

(7) supersaturated demand.

(8) Unhealthy demand.

2. Competitive factors

(1) Market positioning of catering enterprises.

(2) the grade of catering products.

(3) Price sensitivity of catering products.

3. Market development

4. Environment

5. People's living standard in this area

6. Climate

7. Consumer's psychological price (I) Capital preservation oriented pricing target

In order to survive in the market depression or fierce competition, many catering enterprises only seek capital preservation when pricing, until market demand picks up or enterprises have a certain degree. In addition, some enterprise groups or companies set up a catering enterprise for the convenience of receiving customers coming and going, and this kind of catering enterprise usually takes capital preservation as its pricing goal.

when the operating income of a catering enterprise is equal to the sum of fixed cost, variable cost and business tax, the enterprise can break even. The operating income of breakeven point, a catering enterprise, is equal to the fixed cost divided by the contribution rate (the contribution rate is 1- variable cost rate-business tax rate), which is expressed by the formula:

breakeven point operating income = fixed cost ÷(1- variable cost rate-business tax rate)

The fixed costs of catering enterprises include rent, water and electricity costs, human resource costs, consumption of wine and tea sets, management expenses and financial expenses.

The variable cost of catering enterprises generally refers to the cost of catering raw materials, and some enterprises also include fuel costs. The average variable cost rate of catering enterprises is generally between 41% and 61%, which is mainly determined according to the level of catering enterprises or the star rating of hotels.

the business tax rate of catering enterprises is a fixed tax rate, generally 5%.

(II) Profit-oriented pricing target

1. Target rate of return

It is the most common profit-oriented pricing target to determine the pricing target of an enterprise according to the target rate of return. This goal can be to obtain a certain percentage of the turnover rate, a certain rate of return on investment, and a certain amount of profit.

To achieve a certain profit target, the operating income of catering enterprises can be expressed by the formula:

Operating income = (fixed cost+profit target) ÷(1- variable cost rate-business tax rate)

2. Pursuing the highest profit

Most catering enterprises adopt the pricing target of pursuing the highest profit. It is worth noting that the pursuit of maximum profit does not mean the highest price of catering products, but the pursuit of long-term maximum total profit of enterprises. In order to achieve this goal, catering enterprises may adopt the pricing strategy of low price and small profit in order to win more consumers in the short term, or sacrifice local profits, such as the purchase price of drinks or the introduction of some special dishes, in order to strive for the highest profit of the whole enterprise.

3. Obtain satisfactory profits

Some catering enterprises aim at obtaining satisfactory profits for owners (investors). This kind of enterprise stipulates the profit amount or profit growth rate to be realized in a certain period in the future (usually one year) to ensure the long-term survival and development of the enterprise. In addition, many catering enterprises think that it is difficult to accurately estimate whether the enterprise can achieve the goal of the highest profit, so they also take the satisfactory profit amount as the pricing goal.

(3) Turnover-oriented pricing target

1. Increase operating income

Most catering enterprises believe that the increase of turnover means the increase of profits, but if inflation is serious, energy is tight or catering raw materials are lacking, it will lead to the increase of production and sales costs and expenses, even if the turnover increases, it may not necessarily increase the profit. Therefore, although some enterprises still take increasing turnover as their pricing goal, these enterprises also take profits as their pricing goal.

2. Maintain the original market

In today's increasingly fierce competition in the catering industry, many catering enterprises have adopted various methods to maintain their original tourist market and take it as the pricing target. These catering enterprises have regular customers and provide them with palatable catering products, so as to keep their turnover level commensurate with their scale and reputation.

3. Open up new tourist markets

As a far-sighted catering enterprise, it often adopts various methods to open up new tourist markets. In the case that the original market is saturated, it is easy to succeed in choosing a new target market according to the specific situation of the enterprise and determining the pricing strategy based on their consumption level.

(IV) Competition-oriented pricing objectives

Under the market economy, competition is inevitable. When catering enterprises face competition, they usually adopt competition-oriented pricing targets. Competition-oriented pricing target refers to a pricing target adopted by catering enterprises to cope with or avoid competition, mainly in the following two situations.

1. Deal with or avoid competition

A considerable number of catering enterprises set product prices mainly on the basis of the prices of competitors who have a decisive influence on the market. Under normal circumstances, consumers are more sensitive to price. Therefore, the prices of catering products of these enterprises may not be exactly the same as those of competitors, but they will set prices slightly lower or higher than those of competitors according to their own specific conditions. When the cost, expenses or consumers' demand changes, these enterprises will maintain the original price if the price of their competitors' catering products remains unchanged, but if their competitors make a decision on price change, they will also adjust the price accordingly to cope with the competition.

2. Non-price competition

Some well-known catering enterprises usually take non-price competition as their pricing target. These enterprises emphasize that the prosperity of enterprises depends on the quality of dishes and services and the brand of enterprises, and do not compete with competitors for price. Enterprises that adopt this pricing target are actually the best in the catering industry, and their products have been recognized by consumers and have cultivated a group of loyal consumers. Food cost is the basis for determining the price of dishes, and the accuracy of food cost accounting directly affects the economic benefits of catering enterprises.

(I) Accounting of the cost of main ingredients and ingredients

Many fresh varieties of raw materials used by catering enterprises need to be preliminarily processed before cooking. The food raw materials before the preliminary processing are generally called wool, and after the preliminary processing such as slaughter, cutting, disassembly, washing, swelling and preliminary processing, it is called net material. After primary processing of raw materials, there is a great difference not only in weight, but also in price and grade between clean materials and wool materials.

in order to facilitate the measurement, determine the raw material quota and price of dishes or snacks, many star-rated hotels and catering enterprises now use the net material cost to calculate the food cost.

1. the concept of net material rate

net material rate refers to the ratio of the weight of available parts of food raw materials after preliminary processing to the total weight of raw materials before processing, which is an index indicating the utilization degree of raw materials, and its calculation formula is:

net material rate = the weight of available raw materials after processing ÷ the total weight of raw materials before processing ×111%

In fact, when the quality of raw materials is certain, while processing, Therefore, the net material rate plays a great practical role in cost accounting, analysis of the utilization of food raw materials, procurement and inventory quantity.

2. Accounting of net material cost

The accounting of net material cost can be divided into one material, one file and multiple files according to the specific situation of raw materials.

(1) Net material cost accounting for one material and one file

One material and one file means that only one kind of net material is obtained after the rough material is preliminarily processed, and there is no leftover material available for pricing. The calculation formula of net material cost for one material and one grade is:

net material cost = gross purchase price ÷ gross weight of net material

If after the initial processing, there are still usable scraps besides the net material, the value of scraps should be subtracted from the gross material cost, and the calculation formula is:

net material cost = (. In order to correctly calculate the cost of each clean material, the unit price of each clean material should be calculated separately. The unit price of each grade of net material can first determine the proportion of the total value of net material to the total value of wool material according to their respective quality and the specifications of dishes using the net material, and then calculate it. The calculation formula is:

the net material cost of this stall = (the total purchase price of wool-the sum of other stalls' net materials) ÷ the total weight of this stall

3. Cost coefficient

Because most food raw materials are agricultural and sideline products, which are regional, seasonal and timely, the prices of raw materials change greatly. Every time the price of raw materials is different, the net material cost will also change. In order to avoid the different purchase prices and need to calculate the net material cost item by item, catering enterprises can adjust the net material cost by using the "cost coefficient". The cost coefficient refers to the ratio of the unit cost of the clean material to the unit cost of the wool material obtained after the preliminary processing or cutting and cooking experiments of a certain food raw material. It is expressed by the formula:

Cost coefficient = unit cost of the clean material ÷ unit cost of the wool material

The unit of the cost coefficient is not the amount, but a calculation coefficient, which is suitable for recalculating the net material cost when the market price of some food raw materials rises or falls, so as to adjust the price of dishes. The calculation method is:

net material cost = cost coefficient × new purchase price of raw materials

(2) accounting of condiment cost

1. accounting of condiment cost of single product

The condiment cost of single product is also called individual cost, and the condiment cost of most single cooked hot dishes in catering enterprises belongs to this category. When calculating the cost of such condiments, we should first estimate the amount of different condiments; Then calculate the amount according to the purchase price; Finally, add them one by one. The calculation formula is:

the condiment cost of a single product = the cost of condiment (1) consumed by a single product+the cost of condiment (2) consumed by a single product+...+the cost of condiment (n) consumed by a single product

2. Accounting of the average condiment cost of batch products

The average condiment cost, also known as comprehensive cost, refers to the unit condiment cost of batch-produced vegetables or snacks. When calculating the cost of such condiments, we should first calculate the amount and cost of various condiments in the whole batch of products like the cost accounting of single product condiments. Because the amount of condiments used in batch products is large, the statistics of condiment consumption should be as comprehensive as possible to accurately calculate the cost of condiments and ensure the quality of products. Then divide the total cost of condiments by the total weight of batch products, and you can calculate the condiment cost per unit product, which is expressed by the formula:

Average condiment cost of batch products = Total condiment cost consumed by batch products ÷ Total quantity of batch products There are many pricing methods for catering products in foreign-related hotels and catering enterprises, and they are different. Each pricing method has its own advantages and disadvantages. Hotels and catering enterprises should flexibly choose pricing methods according to their own specific conditions and different product categories.

(1) gross sales margin method

gross sales margin method is a pricing method to calculate the sales price of catering products according to the standard cost and gross sales margin of catering products. The calculation formula can be deduced as follows:

Let p be the sales price; C is the cost of raw materials; M is gross profit; R is the gross profit margin of sales.

since gross sales margin = gross profit ÷ sales price× 111%, gross profit is the product of sales price and gross sales margin:

M=Pr (1)

and the price of catering products = raw material cost+gross profit, that is,

P=C+M (2)

will be (1). Namely: sales price = raw material cost ÷(1- sales gross margin)

(II) Cost gross margin method

Cost gross margin method is a pricing method to calculate the sales price of catering products according to the standard cost and cost gross margin of catering products. The calculation formula can be deduced as follows:

Let p be the sales price; C is the cost of raw materials; M is gross profit; R is the cost gross profit margin.

because cost gross margin = gross profit ÷ raw material cost× 111%, gross profit is the product of raw material cost and cost gross margin:

M=Cr (1)

and catering product price = raw material cost+gross profit, that is,

P=C+M (2)

will be (1). Namely: sales price = raw material cost ×(1+ cost gross profit margin) (1) psychological pricing strategy

1. mantissa pricing strategy

(1) mantissa of catering products should be odd

(2) price mantissa of catering products should be lucky numbers such as 6 and 8

(3) pay attention to the first digit in pricing

(3) However, many consumers have the value concept of "one price for one product". Therefore, catering enterprises should adjust the price of products to an integer near the value utility number when formulating the price of catering products, so that consumers can easily accept and choose.

3. Prestige pricing strategy

Consumers often regard price as a sign of product quality. The high-grade catering products of well-known catering enterprises or ordinary catering enterprises should be appropriately raised in pricing, which can not only improve the value of their catering products, but also set off the identity, status and consumption power of consumers and give them great psychological satisfaction.

(II) Discount pricing strategy

1. Quantity discount

(1) Non-cumulative discount

(2) Cumulative discount

1) Cumulative discount of consumption amount

2) Cumulative discount of consumption times

2. Time discount

One of the characteristics of catering operation is that catering consumption is limited by meal time. Therefore, in order to expand catering sales, catering enterprises usually give them to consumers during off-peak business hours.