first, a strict and standardized procurement system and supervision mechanism should be formulated to control procurement costs. In the catering industry, purchasers are often secretly called "fat jobs" by employees. In some enterprises with irregular system, there are many phenomena in which purchasers eat and get cards. Catering enterprises are mostly private enterprises, and most of them are family-managed. Faced with these phenomena, many bosses arrange their cronies to take procurement positions. They think that if one of them has problems, it will be a matter of fact, but there is no modern enterprise system and supervision and management system. They are not very clear about how much money they should earn every day. The head chef or the person in charge of the kitchen department determines the purchase amount of materials according to the operating income and expenditure and material reserve of the restaurant every night, and fills in the purchase form and submits it to the purchasing department. The procurement plan shall be formulated by the procurement department, submitted to the manager of the finance department and submitted to the general manager for approval, and then notified to the supplier in writing. 2. Establish a strict procurement inquiry and quotation system. The Finance Department shall set up a special price clerk to conduct extensive market price consultation on raw and auxiliary materials consumed daily on a regular basis, adhere to the principle of shopping around, analyze and feed back the quotations of material procurement, and urge to correct any discrepancies in time. For raw materials such as vegetables, meat, poultry, eggs, fruits, etc., which are used every day, open quotations are made every half month according to market conditions, and regular pricing meetings are held. The pricing personnel are composed of the person in charge of the user department, the buyer, the manager of the finance department, the price controller and the warehouse keeper, and make an open and fair choice on the quality and price of the goods provided by the supplier. For new materials, bulk materials and sporadic and urgent materials, an approved purchase order must be attached before reimbursement can be made. 3. Establish a strict procurement and inspection system. The inventory manager checks the quantity, quality, standards, plans and quotations in the actual implementation of material procurement through a strict acceptance system. Have the right to reject goods that are unnecessarily overstocked, inferior in quality, inconsistent in specifications and purchased without approval, and promptly correct the inconsistency in price and quantity with the purchase order; After the inspection, the warehouse keeper should fill in the acceptance certificate. For the goods that pass the inspection, the unit price is provided by the purchasing department, and the live and fresh varieties will enter seafood pool, and the seafood pool personnel will conduct the second inspection and make records. For the live and fresh varieties supplied by foreign or local suppliers, if they die overnight or die overnight (the first night), a discount purchase agreement for return or live-to-dead should be made with the suppliers in advance, and signed by both the warehouse manager and the seafood pond for confirmation and reported to the finance department. 4. Establish a strict loss reporting system. For the deterioration, damage and loss of raw materials, tobacco and alcohol often encountered in high-end seafood restaurants, a strict loss reporting system should be formulated, and a reasonable loss reporting rate should be formulated. The department head should report the loss to the financial warehouse, fill in the loss reporting form according to the name, specification and weight, and the loss reporting varieties should be identified and analyzed by the purchasing department manager, and then sign the loss reporting. The loss report is summarized and reported to the general manager every day. Explain the reasons for exceeding the specified loss reporting rate. 5. Strictly control the inventory of purchased materials, and reasonably set the upper and lower limits of the inventory according to the operation of the restaurant. If the inventory is managed by computer, the computer can automatically alarm and replenish the goods in time; For unsalable dishes, reduce the purchase inventory in time through computer statistics, or stop the supply of long-term unsalable dishes to avoid the loss caused by the deterioration of raw materials. 6, establish a strict system of warehousing and recipients. Formulate strict procedures for inventory management in and out of the warehouse, as well as the system for collecting raw and auxiliary materials from various departments, and formulate different procedures for collecting tobacco, alcohol, fresh food, meat and eggs, spices and miscellaneous products. Second, use advanced computer systems to realize industrialized and standardized catering cost accounting system. 1. Reasonably formulate the gross profit margin of this restaurant. Each restaurant should reasonably set the gross profit rate according to its own specifications and market conditions, and set the gross profit rate and the fluctuation ratio by department (for example, the gross profit rate of hot dishes, cold dishes and drinks is different), and make a dish cost card, so that the cost control can be linked with the chef's bonus. Catering enterprises can realize the daily cost of operating income through a mature computer system, realize cost decomposition and sales check, calculate the theoretical cost of main and auxiliary materials through the number of dishes sold, and automatically reduce the inventory, and finally check with the inventory. 2. Conduct scientific and accurate cost analysis on a regular basis. The Finance Department will hold a cost analysis meeting at the end of each month to analyze the cost rate of each dish, each set, each banquet and each kitchen, compare the cost of each unit with the realized income, and stipulate different standard cost rates respectively, make statistical analysis on projects with high cost rates, and prepare daily cost reports and cost analysis reports. 3, formulate feasible cost control and cost accounting system. The financial department should establish files according to the prices of raw materials, rough machining, finished product rate and price of semi-finished products, stipulate the consumption quota of raw materials for various dishes, make standard cost cards, and regularly and irregularly assess the actual implementation of the quota in the kitchen department to check whether there is any difference between the norm cost of various dishes and staple foods and the actual operation, and whether there is any leakage and damage or deterioration of raw materials due to improper storage. The chef's bonus is linked with the production performance and cost control, so as to improve the chef's enthusiasm for saving resources. In some restaurants, some accessories (such as radish skin) that the chef had thrown away were also invented into a dish after the hook, which greatly improved the economic benefits of the restaurant. To sum up, it can be seen that an excellent catering enterprise has a set of cost control processes and systems running through all departments, which not only involves the management of raw materials in procurement, warehouse and kitchen, but also involves the daily receiving of goods and the consumption of office supplies in various departments, so as to prevent the loopholes in the daily management of catering enterprises. As a manager of catering enterprises, only by managing and controlling the costs can we ensure the maximization of profits and then achieve the business objectives efficiently.