When analyzing the catering cost, we should reflect:

① Cost difference-to find out the difference of cost control; (2) Reasons for cost difference-it is convenient for managers to determine improvement measures to eliminate loopholes; (3) the responsibility of the cost difference-as a reminder or warning, so as to avoid recurrence.

◎ Cost difference and responsibility for difference

① Determination of standard cost rate:

Comprehensive standard cost rate = 1-operating profit rate-operating expense rate-business tax rate

Comprehensive standard cost rate = 1-gross profit index

② Calculation of cost difference

Cost difference = actual cost-actual sales × standard cost rate

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there are differences in kitchen cost control-poor kitchen management;

excessive extra consumption in restaurants-poor management of restaurants.

※ Cause analysis of cost difference

① Cause analysis of warehouse inventory shortage:

The quality control of procurement and acceptance is not strict, and the inferior quality is shoddy, which increases the damage rate of raw materials;

lax control over the quantity of raw materials increases the shortage rate of raw materials in the warehouse;

the raw materials have gone through the acceptance and warehousing procedures, but have not arrived in the warehouse;

the arrangement and recycling management of raw materials in stock are not strict, which increases the damage rate of raw materials;

lax control over the distribution of materials increases the shortage rate of raw materials in the warehouse;

The warehouse management is lax, and the raw materials are stolen, which makes the warehouse inventory different.

② Analysis of the reasons for the difference in kitchen cost:

The purchasing and picking of direct dial kitchen are not strictly controlled in quantity or quality, which makes the unit price of raw materials in the kitchen increase;

Poor inventory management in the kitchen leads to "shoplifting" by employees or deterioration of raw materials, which increases the unit price of raw materials in the kitchen;

the technical strength is not high, and the unqualified food quality leads to an increase in the rate of returning food, which leads to an increase in the cost of the kitchen.

③ Cause analysis of beverage cost difference:

Accidentally breaking the loss in the process of collecting;

inaccurate estimation of the stock of drinks;

the drinks in stock in the bar are lost or used for private purposes;

The raw material consumption is increased because the beverage is not strictly operated according to the standard formula in the preparation process;

the control of beverage sales is not strict, and the drinks sold are not recorded correctly, which reduces the actual income.

④ Analysis of the reasons for the difference in sales cost:

The difference in sales structure, the restaurant's ineffective promotion of high-priced dishes and drinks, and the high proportion of dishes with low gross profit lead to an increase in the cost rate;

the difference of customers, generally speaking, the decrease of restaurant operating income will increase the cost rate;

the difference of per capita consumption. Under normal circumstances, a low per capita consumption will lead to an increase in the cost rate;

catering promotion and sales control, which is an important factor to increase sales, improve gross profit and reduce costs.