(1) Food cost

In the operating income of the catering industry, the gross profit is the cost. The ratio of food cost to operating income, or subtracting gross profit margin, is the food cost rate, which is expressed by the formula:

food cost rate = food cost/operating income ×111%

or: food cost rate =1- gross profit margin

. Therefore, when the gross profit margin is determined, the food cost rate is also determined. Once the food cost rate is determined, catering managers should take it as the basis and strive to control the food cost.

The business activities of the catering industry include the procurement, acceptance, inventory, distribution, rough machining, cutting and matching, cooking, service and collection of money, and each link will affect the food cost. Therefore, it is necessary to strengthen the cost control of the whole process of production, service and sales of catering products.

1. Purchasing and purchasing goods is the starting point and guarantee of operation, and it is also the first link of food cost control. To do a good job of cost control in the purchasing stage, it is necessary to:

(1) formulate purchasing specifications and standards, that is, strictly stipulate the shape, color, grade and packaging requirements of the corresponding purchased raw materials. Of course, it is not required to use specifications for every raw material, but generally only for those important raw materials that have a great impact on food costs.

(2) Only food raw materials that are about to be used should be purchased. Purchasing personnel must be familiar with the menu and the recent business situation of the restaurant

(3) Purchasing personnel must be familiar with the knowledge of food raw materials and grasp the market dynamics, and purchase raw materials that meet the needs of the restaurant on time, with good quality and quantity.

(4) When purchasing, we should shop around, buy the best quality raw materials at the most reasonable price, and try to collect them locally. Purchase to reduce procurement costs such as transportation.

(5) Conduct regular professional ethics education for purchasing personnel, so that they can establish the idea of "everything is for the restaurant" and avoid shoddy or kickbacks.

(6) Formulate the procurement approval procedures. The department that needs raw materials must fill in the purchase requisition, which is usually submitted to the purchasing department after being approved by the chef. If the purchase amount exceeds the maximum limit, it should be reported to the restaurant manager for approval.

2. Operating procedures for raw material acceptance shall be formulated for acceptance, and acceptance shall generally be divided into three aspects: quality, quantity and price.

(1) quality. The inspectors must check whether the purchased food raw materials meet the original specifications, standards and requirements.

(2) quantity. Check the quantity or weight of all food raw materials, and check whether the delivery quantity is consistent with the requisition quantity and invoice quantity.

(8) price. Whether the price of purchased raw materials is consistent with the quoted price.

if there is any discrepancy in the above three aspects, all of them should refuse to accept all or part of the raw materials, and the financial department should also refuse to pay, and notify the raw material supplier in time.

3. Inventory is an important link in food cost control. Improper inventory will lead to deterioration or loss of raw materials, which will lead to an increase in food costs and a decrease in profits. Therefore, we must do a good job in the storage and custody of the warehouse.

The storage and custody of raw materials must be handled by a special person. The keeper should be responsible for the safety of the warehouse. No one is allowed to enter the warehouse without permission. In addition, in order to prevent the theft of raw materials, locks must be changed regularly.

once purchased, food raw materials should be put into appropriate warehouses and stored at appropriate temperatures according to their categories and properties. Restaurants have their own warehouses, such as dry goods warehouse, cold storage room, freezer and so on. Different raw materials have different requirements for warehouses. The basic requirements are classification and storage in different rooms.

all food raw materials in stock should be marked with the date of purchase, so as to do a good job in inventory turnover. When distributing raw materials, we should follow the principle of "first in, first out", that is, the raw materials should be stored first and used early, and the raw materials should be stored later and used later.

In addition, the keeper must always check the operation of refrigeration and freezing equipment and the temperature of each warehouse, and do a good job in the cleanliness of the warehouse to prevent the harm of insects and rats to the stored food raw materials.

at the end of each month, the storekeeper must make an inventory of the raw materials in the warehouse and fill in the inventory form.

The number of points in the inventory should be weighed, and the inventory cannot be estimated. The inventory elbow shall be attended by the cost accountant and the keeper. It should be said that the inventory amount of each raw material should be consistent with the book amount of the finance department, but in fact it is impossible. Sometimes, the inventory amount does not match the book amount of the finance department because of wear and tear or the wrong price. The profit and loss situation must be strictly audited by the restaurant manager. In principle, the ratio of the profit and loss amount of raw materials to the delivery amount of this month cannot exceed 1%.

for example, a warehouse had a balance of 4,591.11 yuan last month, purchased raw materials of 12,111.11 yuan this month, delivered goods of 12,511.11 yuan this month, and the inventory balance at the end of the month was 2,911.11 yuan. Then the error rate * of the warehouse in the current month is expressed by the formula:

inventory amount in this month+shipment amount in this month-purchase amount in this month-balance in last month/shipment amount in this month × 111% = 3911+12511-12111-4511/12511× 111% =-1.72%

. After finding out the reason, the error amount should be accounted for by the accounting personnel in the current month.

4. Distribution of raw materials

There are two important aspects in the distribution control of raw materials:

(1) Without approval, materials shall not be taken from the warehouse.

(2) Only the required food raw materials are allowed

5. The cost control in rough machining is mainly to scientifically and accurately determine the net material rate of various raw materials. In order to improve the net material rate of raw materials, it is necessary to:

(1) During rough machining, the raw materials are processed in strict accordance with the specified operating procedures and requirements to achieve and maintain the due net material rate.

(2) For high-cost raw materials, experienced chefs should first test them and put forward the best processing method.

(3) The rejected parts (meat and bones, etc.) in the rough machining process should be recycled as much as possible, so as to improve its utilization rate and make the best use of it, so as to reduce the cost.

6. Cutting and matching

Cutting and matching is an important link to determine the cost of main ingredients and ingredients. According to the actual situation of raw materials, the whole material should be used, the big material should be used, the small material should be used, and the leftovers should be used comprehensively to reduce the food cost.

Chinese restaurants generally implement the ration system of food raw materials consumption, and strictly match dishes according to the specifications and quality requirements of menu serving points. Once the raw material consumption quota is determined, it is necessary to formulate a calculation table for the food raw material consumption quota, and earnestly implement it. It is strictly prohibited to have insufficient or excessive dosage or shoddy. The main ingredients should be weighed, not grasped by experience, and strive to ensure the specifications and quality of the dishes.

7. Cooking catering products, on the one hand, affects the quality of dishes, on the other hand, is closely related to cost control. The influence of cooking on food cost mainly includes the following two aspects:

(1) the amount of condiments. Cooking a dish uses less condiments, which accounts for a lower proportion in the cost. However, judging from the total amount of catering products, the seasoning crystals consumed and their costs are also considerable, especially oil, monosodium glutamate and sugar. Therefore, in the cooking process, it is necessary to strictly implement the cost specifications of condiments, which will not only make the quality of dishes more stable, but also make the cost accurate.

(2) the quality of dishes and their rejection rate. In the process of cooking, we should advocate one pot, one dish, special dishes and special cooking, and operate in strict accordance with the operating rules to master the cooking time and temperature. If guests come to the restaurant to eat, they have opinions on each dish and ask for a change, which will affect the service quality and food cost.

Therefore, every chef is required to improve his cooking skills, feed reasonably, and strive not to produce waste or less, so as to effectively control the food cost in the cooking process.

8. Service

In the course of service, food costs will also increase, mainly in the following aspects;

(1) The waiter didn't repeat the dishes ordered by the guests when accepting the dishes, so that the guests said they didn't order the dishes when serving.

(2) The service staff stole the food, resulting in insufficient quantity, which caused the guests not to complain.

(3) The service personnel knocked over the dish plate and soup basin when delivering or serving food.

(4) errors in dish delivery. For example, the dish ordered by the waiter at the No.1 table was wrongly sent to the No.2 table, but the No.2 table guest didn't explain it.

in view of the above phenomenon, it is necessary to strengthen professional ethics education and regular business technical training for service personnel, so that they can correct their service attitude, establish a good service consciousness, improve their service skills, and serve guests in strict accordance with the rules, so as not to make mistakes or make fewer mistakes and minimize food costs.

9. The collection restaurant should not only pay attention to the cost control from raw material procurement to dish production and service process, but also pay attention to the collection control to ensure profitability.

Any mistakes and loopholes in the collection process will lead to an increase in food costs. Therefore, the restaurant managers must control the following aspects:

(1) to prevent the omission or omission of the menu price;

(2) accurately fill in the price of each dish on the bill.

(3) The accounting is correct at checkout.

(4) prevent account leakage or evasion.

(5) guard against corruption and fraud by cashier or other staff.

The accounting department should carefully audit according to the "restaurant business daily report" and relevant original documents to ensure the interests of the restaurant.

(2) cost control of drinks

The cost control of watering, like the cost control of food, should also ensure the low cost and high efficiency of watering from the aspects of procurement and storage. The key to controlling the cost of sprinkling water is as follows.

1. brewing western tourists are used to brewing spirits and drinking them later. They generally drink water with alcohol content below 1.4% (1.4 degrees). Therefore, restaurants generally have special personnel to prepare drinks for guests to meet their needs.

in the process of watering modulation, it is necessary to make a standard wine spectrum, that is, the formula of all kinds of watering and its dosage required for a mixed drink, and strictly follow the standard wine spectrum and use the measurement standard of watering to modulate watering, so as to make the dosage correct and accurate. In this way, the quality can be guaranteed and the cost can be controlled.

2. Inventory At the end of business every day, all restaurants, especially the bar, should make an inventory of all kinds of drinks consumed that day and fill in the wine inventory form. The purpose of inventory, on the one hand, is to control costs, on the other hand, it can also prepare for the next day's business according to the inventory situation. At the same time, the inventory should also review whether the operating income of the day is consistent with the wine order and actual consumption. If any problem is found, it should be reported to the superior in time and the reasons should be found out.

3. Phenomena and reasons of out-of-control drinks cost are high-profit products of restaurants, but in fact, the out-of-control drinks cost often leads to a decline in the profits of restaurants in China. The phenomena that the sprinkling cost is out of control are as follows:

(1) The brewing is not carried out according to the standard wine spectrum. When concocting cocktails or mixed drinks, the concoctor arbitrarily changes the dosage of various raw materials or increases the dosage of certain raw materials, which will lead to the increase of watering cost.

(2) corruption and fraud of catering service personnel. This phenomenon is also quite common, especially in bars where bartenders and cashiers are also involved.

(3) The service personnel sell individual sprinklers. Service personnel use the restaurant's catering facilities to sell their own drinks during business hours, and sometimes steal all kinds of auxiliary materials or ingredients from the restaurant, which also directly leads to the increase of watering costs.

(4) In the case that the cost of drinks such as group meals is fixed, the service staff will open and pour water indiscriminately, which will cause a lot of waste of water spraying.

(5) The restaurant staff drinks water secretly. This phenomenon also happens from time to time in poorly managed restaurants.

(6) Sprinkling deterioration caused by improper inventory also greatly increases the sprinkling cost of restaurants.

There are many reasons for the above phenomenon, but the main ones are:

(1) There are no sound rules and regulations.

(2) service personnel lack good service awareness and professional ethics.

(3) The service skills of service personnel are not skilled enough.

To this end, restaurants must improve various management systems and regularly conduct professional ethics education and business training for employees, so that they can establish a sense of service for restaurants and guests, and can work according to service standards and procedures.

Although the cost control of catering is complicated, as long as catering managers control the cost of food and water in an organized and planned way, they can continuously reduce the cost and increase the income.