1. The variable cost ratio is significant

In the cost expenses of catering department, besides catering products and beverages, there are also some variable costs such as material consumption in operating expenses. These costs and expenses increase in direct proportion with the increase of sales volume. This feature means that the discount of catering price cannot be as large as the customer's price.

2. The controllable cost ratio is significant

Except for uncontrollable expenses such as depreciation, major repairs and maintenance fees in operating costs, most other expenses and the cost of catering raw materials are the expenses that catering managers can control. The amount of these costs is directly related to the quality of cost control by managers, and these costs and expenses account for a large proportion of operating income.

3. cost leakage point

cost leakage point refers to the link that may cause cost loss in the process of catering business activities. The cost of catering is greatly influenced by management. There are opportunities for cost leakage in menu planning, purchase, acceptance, storage, distribution, processing and cutting, cooking, catering service, catering promotion, sales control and cost accounting, which may all become cost leakage points. Its concrete manifestations are:

(1) Menu planning and dish pricing affect customers' choice of dishes and determine the cost rate of dishes.

(2) lax control over the purchase and acceptance of catering products and beverages, or excessive purchase price and quantity will cause waste, while insufficient quantity will affect sales.

(3) The purchased raw materials cannot be put into storage in full, and the poor quality of the purchased raw materials will lead to higher costs.

(4) Poor storage and delivery control will lead to deterioration or theft of raw materials, resulting in losses.

(5) Poor control of processing and cooking will affect the quality of catering products, increase the loss and loss of catering products and beverages, and cause waste if the quantity of processing and cooking is not well planned.

(6) Catering service not only relates to customer satisfaction, but also affects customers' selection of high-priced dishes, thus affecting the cost rate. The quality of catering promotion not only affects income, but also affects the cost rate. For example, strengthening the promotion of drinks at banquets will reduce the cost rate.

(7) The sales control is not strict, and the quantity of catering products sold is inconsistent with the standard income, which increases the cost ratio.

(8) If enterprises do not strengthen the cost accounting and analysis, they will relax the cost control of all links.

lax control of any of the above links will lead to cost leakage and increase the cost rate.