Question 1: What is the controllable profit of catering? Controllable cost refers to the cost that people can make it develop in the desired state through certain methods and means.

2. The distinction between controllable cost and uncontrollable cost is relative.

(1) The distinction between controllable cost and uncontrollable cost is related to the management level, management authority and control scope of the cost responsibility center. For example, from the perspective of the whole enterprise, all the costs are controllable, but for the branches, workshops and teams within the enterprise, each has its own controllable costs; In an enterprise with unified and centralized management of labor and employment, labor costs are uncontrollable costs for the internal units to which the enterprise belongs; For the branch factories and workshops with labor rights, the labor cost is controllable; The controllable cost of the lower-level cost responsibility center must be the controllable cost of the higher-level responsibility center, but the controllable cost of the higher-level cost responsibility center is not necessarily the controllable cost of the lower-level responsibility center.

(2) The distinction between controllable cost and uncontrollable cost is related to the space where the cost occurs. Some costs, even the cost responsibility centers at the same level, are controllable for some centers and uncontrollable for some centers. For example, the cost of material procurement is controllable for the supply department responsible for procurement, while the production workshop that consumes materials cannot control the price of materials, and they are only responsible for the unit consumption of materials.

3. The purpose of distinguishing controllable and uncontrollable costs is to distinguish cost responsibility. The cost responsibility center is only responsible for the costs that it can control, and uncontrollable costs should not be the content of performance appraisal.

question 2: the cost of catering products is classified from different angles. what types of catering costs, like other costs, can be classified according to various standards. The purpose of catering cost classification is to adopt different control strategies according to different costs. The cost of catering products is classified in different ways according to the angle of consideration. There are mainly the following different methods: [2]

1. According to whether it is related to business volume, it is divided into fixed costs and variable costs

(1) Fixed costs refer to those costs that do not change with the change of business volume (output, sales volume or sales volume). For example, the depreciation of fixed assets, in a certain period of time according to the provisions of the financial system, the size of the depreciation, is not changing with the changes in business volume.

(2) variable costs refer to those costs that change with the change of business volume in a certain period and under certain operating conditions. For example, the cost of raw materials, water, electricity and energy will increase with the increase of the production and sales of catering dishes. Therefore, raw material cost and hydropower energy expenditure are variable costs.

this kind of division mainly provides theoretical arguments for profit and loss analysis and cost control. Top management focuses on fixed cost control; The middle and lower management focuses on variable cost control to minimize costs. After dividing the fixed cost and variable cost, we can use mathematical methods to analyze the break-even relationship among business volume, cost and profit (volume, cost and profit for short), analyze the cost and expense, strengthen the control and management of cost, and improve the economic benefits of enterprises.

2. According to the controllable degree of cost, it is divided into controllable cost and uncontrollable cost

(1) Controllable cost refers to the cost that grass-roots units and departments can control through their own efforts in catering management. That is, those costs whose amount can be changed in a short period of time. Generally speaking, variable cost belongs to controllable cost. If managers change the share of each dish, or strengthen control in the procurement, acceptance, storage and production of raw oil, the cost of catering products will also change. Some fixed costs are also controllable costs. For example, advertising and promotion expenses, major repair expenses, management fees, etc. For another example, the relevant operators can save the consumption of raw materials, material consumables, hydropower and energy through their exquisite skills and sense of responsibility, so that they can be reduced or controlled at a certain cost level. The management of controllable cost is an important aspect of catering cost control.

(2) Uncontrollable costs refer to those costs that are difficult for grass-roots and departmental personnel to control through hard work and can only be mastered by top management. Fixed costs are generally uncontrollable costs. For example, rent, maintenance fees, insurance premiums, depreciation expenses of fixed assets and welfare expenses drawn according to regulations. These expenses are all in accordance with the relevant regulations, and the management personnel can't change the amount through hard work, so they are uncontrollable costs.

these two types of costs mainly provide arguments for the division of labor and key control of cost. Grass-roots departments focus on controllable cost control, while middle and high schools focus on uncontrollable cost control.

question 3: what are the factors of food and beverage cost, and what is the proportion standard among them? 1. kitchen cost control

kitchen cost is the biggest direct variable cost of catering, which directly affects the profit of catering. The cost control of kitchen is not to reduce the kitchen cost rate indefinitely, but to reduce the consumption of raw materials, improve the yield and reduce waste on the premise of ensuring the quality of kitchen. Especially now the social catering industry is more and more developed, and it is difficult for catering to maintain a very low cost rate. The cost control of the kitchen can be taken as the general responsibility by the director of cost control. The director of cost control is led by the chief financial officer, which is convenient for management supervision. But the real responsible person is the executive chef. On the one hand, the director of cost control should produce the cost report in time, analyze the rationality of the cost, communicate with the executive chef at any time, and make suggestions on the abnormal cost and unreasonable materials; On the other hand, the cost director should go to the kitchen to check at any time and point out the waste phenomenon in the process of chef's operation in time. For example, whether food scraps are fully utilized to improve the output rate; Whether to consider the shelf life when using seasoning to prevent expiration, etc. Garbage bins should also be the focus of inspection to see if there is waste. The executive chef should control the operation process in daily work, formulate reasonable operation procedures and standards, improve the output rate and reduce waste as much as possible.

2. Energy cost control

Energy expenditure is a very large expenditure item for catering. The energy expenditure of catering is often as high as about 11% of the total business. And every employee's behavior will affect the level of energy costs. The energy cost can be taken as the general responsibility by the engineering director, and the relevant personnel can be absorbed to form an energy-saving team. The energy-saving team has three main responsibilities: (1) Seeking new ways to save energy. The engineering department is an expert in hydropower and equipment, and energy-saving factors should be considered in the process of purchasing equipment, using and transforming. At the same time, we should seek new energy-saving equipment and methods. (2) Formulate energy-saving measures. By investigating the use of water, electricity and fuel in the whole restaurant, the specific measures to save energy are found out. For example, if the light in the aisle is enough, you can turn off a street lamp; When there is enough light in the lobby during the day, you can also turn off a street lamp; Turn off the lights when there is no one in the office and turn off the air conditioner after work; Determine the time to turn on the air conditioner according to the temperature; Street lamps and neon lights outside the hotel change their turn-on time according to weather conditions and seasonal changes. By formulating specific measures and implementing them in each department, each employee can implement them accordingly. (3) Check the implementation of energy-saving measures. The energy-saving team should conduct routine inspection and surprise inspection on the implementation of energy-saving measures throughout the hotel. Point out the phenomenon of failure to implement and waste energy in time, and take measures to require it to be corrected.

3. Control of other expenses

The department manager is responsible for the controllable costs of each other department, such as office expenses and telephone charges. Each department can designate a special person to control the collection of office supplies; Pay for calls that take too long; The office generally does not open direct dial telephone, etc. Analyze departmental expenses every month, find out the reasons for abnormal expenses and correct them in time.

4. Equipment control

Restaurants have a lot of equipment, especially comprehensive catering hotels, which require more investment in equipment, such as boilers, elevators and air conditioners. The investment and maintenance of equipment is an important expenditure of restaurants. A "preventive maintenance" system should be established for the management of equipment. When purchasing and installing equipment, we should consider how to make it more convenient and long-lasting and how to save energy. At the same time, during the normal operation of the equipment, it is necessary to carry out daily maintenance, so as to prolong the service life of the equipment and ensure the normal development of business activities. Without good preventive maintenance, it will not only cost a lot of repair fees, but also reduce the service life of the equipment, which will even affect the normal operation of the hotel and even lead to business interruption. Therefore, the control of equipment should pay attention to "prevention", which is maintenance in advance, not just repair afterwards. Preventive maintenance of equipment is one of the effective cost-saving measures.

the ultimate goal of an enterprise is to increase revenue and reduce expenditure and maximize profits. In the hotel industry with fierce competition and low profit, a comprehensive cost control system is established by creating a good corporate culture of diligence and thrift, formulating a reasonable cost assessment and reward and punishment system, and establishing a supervision and inspection system in charge of special personnel. The strengthening of cost control will inevitably lead to the improvement of economic benefits, thus laying a solid foundation for improving the competitiveness of hotels and maximizing profits. ...> >

Question 4: What aspects can restaurant cost control study? There are many controllable factors. Let me ask you a few questions for you to consider. Has information standardization been achieved? Is the institutional system reflected? Did you quantify the dishes?

Question 5: What are the uncontrollable costs of Pizza Hut restaurants? The variable costs include utilities, maintenance, material consumption, cleaning fees, uniforms, external service fees, telephone charges, * * * fees, training fees, and the general variable costs of restaurants account for about 5-11% of the turnover.

Question 6: What is the proportion of labor costs in the catering industry to the total costs? Generally, it accounts for about 21%-41%.

since the implementation of the new labor contract law in 2118, the labor cost of enterprises has increased compared with the past, and labor costs account for a larger proportion in the cost of catering industry. The competition for excellent employees may mean that it will be more difficult for catering managers to recruit, train and retain key employees. In the catering service industry, good employees mean good service and ultimately bring high profits. All these require the restaurant manager to better grasp the labor cost of the restaurant in order to determine the employee's stay and more accurate treatment orientation.

when it comes to labor costs, perhaps the first thing that comes to mind is employees' salaries. Salary refers to the labor remuneration that employees get by exchanging their labor, which is generally divided into fixed salary and variable salary. Some restaurant managers don't know much about the difference between fixed salary and variable salary. Fixed salary refers to a certain amount of salary paid to employees on a monthly or annual basis, which is fixed from one payday to the next. Variable salary refers to the employee's remuneration paid by the hour. In general, when you expect sales to increase in the short term, you will hire hourly workers. On the contrary, you usually reduce the hourly work. Similarly, when sales growth is maintained for a long time, you should increase regular employees. An important difference between regular employees and temporary employees is that you can hardly control the fixed labor costs; And you can completely control the variable labor costs that exceed the minimum establishment.

The labor costs of catering enterprises include not only the salaries of employees, but also those related to labor. Generally, it includes: social insurance and provident fund, labor compensation, staff meals, staff training expenses, staff transportation expenses, staff uniforms, staff accommodation and other benefits, vacation and sick leave, bonuses, etc. Not every catering unit will incur these expenses, and some of them are not just mentioned. But what is certain is that no matter what kind of restaurant you run, there must be other labor-related expenses besides salary. The key is that you must be able to answer the question "How much salary and labor costs should I pay my employees to provide products and services that I think are suitable for customers". It is very important to fully understand the composition of wages and labor costs to answer this question.

Labor costs refer to all expenses incurred to maintain your existing catering staff. Catering managers must remember that the total labor costs will definitely exceed the total wages, and there is no necessary connection between them. For example, if employee benefits or insurance costs rise, labor costs will rise even if wages remain unchanged. Catering operators can control most of their salary expenses, which are "controllable" labor costs. However, there are still some uncontrollable labor costs, such as the increase of wages and taxes stipulated by the state, the increase of statutory insurance premiums and provident fund.

To determine the labor cost, restaurant operators should first determine how many employees they need. If there are too few employees on duty on a certain day, it will lead to low service quality, customer loss and reduced sales; If there are too many employees on duty, the wages and other labor costs will be too high that day, resulting in a decline in profits. The solution is to determine the number of employees needed according to the predicted number of customers. In order to determine the required number of employees, you must know the productivity of each employee. Productivity is very simple, that is, the amount of work an employee can do in a fixed time.

There are many ways to measure labor productivity. Generally speaking, it can be measured by productivity: that is, productivity = output/input. For the catering industry, it can be measured by the ratio of the number of customers to the number of employees. For example, a restaurant employs 5 employees and serves 111 guests. Using the formula of productivity, output is the number of customers served, input is the number of employees, and there are: 111 customers /5 employees = 21 guests/employees. The productivity is 1 employees serving 21 customers.

according to the above calculation method, restaurant operators can determine the labor productivity of their own units, and then determine the number of customers they receive daily in combination with the historical sales of catering units and the prediction of long-term changing trends, so as to determine the number of fixed employees they need to hire. According to the change of the surrounding environment and the forecast of weekends and holidays, the number of employees to be hired can be determined on the basis of fixed employees. So as to finally determine the fixed labor cost and the variable labor cost amount, and finally grasp the total labor cost of this unit. ...> >

Question 7: What is the current profit margin of the catering industry in China? And the analysis of the current restaurant cost. Let me talk about it.

1. The domestic catering industry is now very polarized, and the average profit rate of the catering industry is around 31%.

2. It seems that the cost of a dish is not much. Apart from those you mentioned, we divide it into controllable cost and uncontrollable (risk) cost. In addition to what you mentioned, the controllable costs include, for example, decoration fees, kitchen hardware facilities fees, taxes and fees, utilities fees, annual inspection fees for industrial and commercial management licenses, inspection and quarantine fees for health departments, fire prevention (fire fighting) and theft prevention (public security) fees for safety supervision departments, urban management fees (garbage fees, urban management fees) and termite control fees. . . . . . Uncontrollable costs are usually caused by accidents