1. Determine the target cost rate according to the target sales market \x1d. Make the corresponding target sales market according to the geographical location and characteristics of the restaurant and the consumers in the local market, and then determine the catering target classification cost rate and comprehensive cost rate according to the characteristics of consumers. For example, the target sales market is a high-end guest, and its comprehensive cost rate should be controlled between 31% and 41%, and the determined target sales market is a middle-grade or low-grade guest. Its comprehensive cost rate should be controlled between 41% and 61%. \x1d2. Strengthen daily accounting and control the target cost rate \x1d After the hotel's target cost rate is determined, it is necessary to strengthen daily cost accounting, check and supervise whether the actual cost deviates from the target cost in time, and if it deviates from the cost, find out the reasons and take corresponding measures to adjust it in time. The main procedures of daily cost accounting are: \ X1d(1) The raw materials (vegetables, meat, poultry, fruits, aquatic products and seafood) that need to be directly purchased in the kitchen on the same day must be filled out by the kitchen in the afternoon of the previous day, and the replenishment must be made before noon on the same day. After being reviewed by the chef, they will be delivered to the buyer to organize the purchase as required, and the first delivery group will accept them according to the quantity and quality requirements on the purchase order, and the catering department will send chefs to supervise the acceptance quality. Return or replenishment must be made on the same day. Fill in the Receipt Form after acceptance, add the Receipt Form after the end of business every day, and fill in the Summary Form for Purchase of Kitchen Raw Materials. \x1d(2) The raw materials (dry goods, condiments, food, etc.) collected from the kitchen to the warehouse shall be filled in by each kitchen according to the needs of the day, submitted to the chef for approval, and the voucher shall be collected in the warehouse for safekeeping. After the end of business every day, add the Warehouse Requisition Form and fill in the Summary Form of Food and Beverage Raw Materials Requisition. \x1d(3) After the end of business every day, the kitchen foreman will make an inventory of the remaining raw materials, seasonings and semi-finished products, and fill in the Daily Report of Kitchen Raw Materials Inventory, which will be summarized after being reviewed by the chef. \x1d(4) After the end of business every day, the bar staff in the restaurant will make a summary according to the Warehouse Requisition Form. Fill in the Daily Report on the Purchase, Sale and Storage of Drinks. \x1d(5) Financial Daily Auditor (the post setting of each company may be different), and fill in the Daily Report on Catering Business Income and the Daily Report on Catering Discounts. \ X1d(6) The cost accountant shall summarize and calculate the Daily Report of Catering Business Income, Daily Report of Catering Discount, Daily Report of Purchasing Kitchen Raw Materials, Daily Report of Collecting Kitchen Raw Materials, Daily Report of Inventory of Kitchen Raw Materials and Daily Report of Purchasing, Selling and Storing of Dining Bar Drinks, and fill in the Daily Report of Catering Cost, and report it to the finance manager, restaurant manager and chef before 9: 11 the next morning. X1d3. Do a good job in cost analysis and block up waste \x1d After calculating the Daily Report of Catering Costs, the cost accountant analyzes whether the actual operating cost rates of various catering businesses (food, drinks, cigarettes, seafood, etc.) are in line with the target classified cost rates determined by the hotel. If there are any deviations, the reasons should be found out in time and solutions should be put forward. If the cost rate is high due to inaccurate ingredients of dishes, We should supervise and recheck the measurement of ingredients for overseas visits. If the cost rate is high due to the change of the purchase price of raw materials, we should find out whether the change of the purchase price of raw materials is normal, and if it is normal, we should adjust the price of vegetables in time. If the inventory of raw materials is inaccurate and the pricing of semi-finished products is wrong, we should correct it in time and formulate a correct pricing standard for semi-finished products. If the cost rate is high due to the loss and waste of raw materials, we should give appropriate punishment to the responsible person. At the same time, we should analyze the inventory situation in the kitchen. For raw materials with large stock and long storage time, the kitchen should be advised to enter less or not, and for raw materials with short shelf life, the kitchen should be advised to enter diligently and sell quickly. Write a food and beverage cost analysis report every week. Hold a cost analysis meeting once a week, attended by buyers, chefs, cost accountants, catering managers and financial managers. Report the problems existing in the process of purchasing and using raw materials. Where the cost accounting and control need to be improved and strengthened, the control and accounting of the daily cost of catering can reasonably control the purchase, prevent the backlog and waste of raw materials, improve the utilization rate and freshness of raw materials, prevent chefs from matching human dishes, and truly achieve genuine products. At the same time, problems can be found in time, loopholes can be blocked, waste can be reduced, unhealthy practices can be eliminated, and benefits can be increased. The cost of catering industry is generally accounted by the method of "backward extrusion cost". X1d2. Purchase the supplies in the workshop, such as vegetables and seasonings, and debit them according to the bills and acceptance documents: raw material loan: cash (or bank deposit) \x1d3. Debit them according to the picking delivery list of the workshop: operating cost loan: raw materials 4. Inventory the remaining materials in the workshop at the end of the month, and debit them according to the inventory table: operating cost (in red letters) \x1d loan: raw materials. X1d5. Carry-over cost (actual number of operating costs this month-the number of counts at the end of the month) \x1d Debit: this year's profit \x1d Credit: operating costs \x1d6. At the beginning of next month, record the remaining materials in the inventory table of last month in the next month's account (the red-ink amount of last month's inventory). \x1d Debit: operating costs Credit: raw materials.