① operating income plan. We say that the operating income plan is the basis of the catering profit plan. It is compiled according to the restaurant attendance rate, reception times and per capita consumption. The level of catering business income is influenced by many factors such as different restaurant grades and specifications, reception objects, market environment, guest consumption structure and so on. Therefore, it is necessary to distinguish the specific situation of different restaurants when making an operating income plan. The content of the operating income plan is basically the same as the sales plan. Operating cost plan. Operating cost is an important factor affecting catering profit. The operating cost is mainly the cost of food raw materials, while other kinds of consumption in catering management are treated as circulation expenses. Obviously, the formation of operating costs refers to the procurement, storage, production and processing of food raw materials. We draw up the cost plan, which mainly focuses on the product cost, and its contents include standard cost rate, cost amount and cost reduction rate as the basis for the cost management of food raw materials. ③ Operating expenses plan. Operating expenses are also an important factor affecting catering profits. Other reasonable expenses other than the cost of food raw materials are operating expenses. It can be divided into fixed costs and variable costs. Fixed expenses include building depreciation, depreciation of furniture and equipment, personnel costs, sales expenses, management expenses, social expenses, decoration expenses, etc. Variable expenses are expenses that change with the change of catering sales, including water, electricity and fuel costs, consumer goods costs, service supplies costs, washing costs and so on. These expenses * * * isomorphically become the catering circulation expenses. Therefore, the operating cost plan is to determine these cost indicators and their cost rates and variable cost rates. ④ Operating profit plan. Operating profit is the essential embodiment of economic benefits. Operating profit is the balance of operating income minus operating cost, operating expenses and business taxes. In restaurants and restaurants, after the operating profit is formed, the tax payment and profit distribution are arranged by the whole store, and the operating profit plan only reflects the operating effect of the department. In restaurants, the operating profit plan also includes tax arrangements and profit distribution. Therefore, the planned indicators also include profit amount, profit rate, cost profit rate, capital profit rate and tax benefit realization.