To do a good job in catering cost accounting, you can do the following:

First, establish a raw material procurement plan and approval process.

1. Managers should make periodic raw material purchasing plans according to the operating characteristics of catering, and refine the approval process.

if the raw materials directly enter the kitchen every day, the purchase quantity of raw materials for the next day should be determined according to the operation situation of that day and the existing storage capacity of the warehouse, and the executive chef will check and verify it. Important raw materials, such as giant salamander, swallow, wing and abalone, should be subject to secondary control, which should be declared by the head chef and approved by the club manager. Reduce unplanned purchases. Unplanned and bulky items must be submitted to the general manager for approval.

2. Establish a strict periodic inquiry and quotation system.

At present, most of the raw materials directly fed into the kitchen in our clubhouse are priced every 11 days, and the ten-day price and monthly price system are implemented for varieties with relatively stable daily prices. The food and beverage department establishes a periodic market inquiry system and strictly implements it. Timely find out the price changes in the market. At the same time, we can also find seasonal dishes and enrich the variety of food and beverage. Prepare standard market orders. In order to make the specifications of all kinds of food raw materials conform to the market supply and meet the needs of kitchen production, kitchen managers must strictly prepare the purchase list of their own enterprises. There are many varieties and specifications of food raw materials, and their market forms are different. Therefore, the procurement specifications of this enterprise, that is, raw material specifications, must be formulated according to their own business scope as the standards and acceptance basis for suppliers and inspectors.

3. Acceptance link-strictly control the incoming goods.

The purpose of acceptance control is to inspect the purchased raw materials according to the quality specifications of food raw materials formulated by the club itself, check whether the price and quantity of the purchased raw materials are consistent with the quotation and order, and send the received raw materials to the warehouse or kitchen in time. Therefore, acceptance control is the first step to grasp this raw material into the kitchen and warehouse.

establish clear acceptance criteria. The executive chef of the clubhouse shall, according to the menu of the clubhouse, formulate raw material standards that are suitable for the market and meet the requirements of cooking. For raw materials that go directly into the kitchen, it is required that the kitchen's special inspectors check the quantity and quality standards of raw materials, as well as the purchase orders and quotations every day. Resolutely return the raw materials with poor quality and exceeding the reservation, and ensure the quality and reasonable quantity of raw materials flowing into the kitchen.

implement the system of responsible person for acceptance. Full-time inspectors should be responsible for the acceptance work, and the inspectors should have rich knowledge of raw materials, know how to cook, know raw materials and be good at identification. In the selection of acceptance personnel, it is required to have good professional ethics, honesty, shrewdness, carefulness and impartiality. The inspector should do "three don't accept": don't accept the goods with excessive purchase, poor quality and inconsistent specifications; Items purchased without approval are not accepted; If the price and quantity are inconsistent with the purchase order, it will not be accepted. Daily acceptance should be attended by personnel from the Food and Beverage Department. After the inspection, the inspector should fill in the acceptance certificate. If quality problems are found later, the first responsible person should bear the responsibility.

labels of precious raw materials shall be managed by special personnel. For some valuable items, a labeling system should be established and managed by a warehouse person. Such as giant salamander, swallow, abalone, etc., not only have a catty, but also record the number, quantity and portion control. For some valuable seafood, such as lobster, it is also required to record only a few, so as to facilitate financial accounting and control.

records of acceptance results. Procurement and acceptance personnel are required to fill in the "Daily Report of Procurement Acceptance" every day to record the supply of raw materials.

4. Inventory link-effectively reduce inventory cost

The purpose of inventory control is to ensure the operation of the clubhouse with the lowest inventory through scientific inventory management measures. Its purpose is to reduce inventory and increase cash flow.

improve the regular inventory system. The food and beverage department should regularly make an inventory of the secondary warehouse. Generally, it should be done once every half month. Through the inventory, it is clear which varieties to focus on and which control methods to adopt, such as suspending the purchase, allocating and using, and using out of the warehouse as soon as possible, so as to reduce the occupation of inventory funds, speed up the capital turnover and save costs.

ensure the normal operation of business with the lowest amount of funds. Strictly control the inventory of purchased materials. Check the inventory items every day (especially those in the refrigerator and freezer), replenish the insufficient items in time, and reduce or stop the supply of unsalable items to avoid the loss caused by the deterioration of raw materials. According to the current business situation, the upper and lower limits of inventory should be set reasonably, and the inventory control should be carried out by the warehouse keeper of the secondary kitchen every day, and the principle of first-in and first-out of raw materials should be implemented to ensure the quality of raw materials. For some raw materials and drinks that are unsalable in the off-season of business, sales promotion should be increased through the front desk in time to avoid waste caused by expired raw materials.

5. Do a good job in delivery management.

distribution control is one of the key points of storage control. The purpose of distribution control is to distribute the specifications and quantity of raw materials that meet the demand according to business needs, and to control the cost from the source. Establish strict warehousing and requisition system. The warehouse should set up signature samples, especially the valuables should be collected by special personnel. Warehouse managers should do a good job in the account registration of raw materials in and out, so that they can clearly see the ratio of daily operation to the quantity of raw materials. To do this: without a picking list, the issuing personnel shall not issue or collect; The requisition form is unclear, and it will not be issued if the competent leader does not sign it or does not meet the requirements; The quantity and amount do not match, the content and form filled in do not meet the requirements of the financial management system of the club, and so on. For some expensive drinks, the method of "bottle for bottle" can be used to control them.

6. Management of shelf life.

drinks, beverages, cigarettes, etc. in the food and beverage department have a certain shelf life. Some materials have a short shelf life, so all storage must be labeled and certain retention expectations must be stipulated. For example, drinks must be handled several days before the shelf life.

7. Establish a strict loss reporting system.

Establish a strict loss reporting system for deterioration, damage and loss of raw materials, tobacco and alcohol, such as tableware, and formulate a reasonable loss reporting rate. Departments that exceed the prescribed limit must analyze and explain the reasons, and link them with departmental bonus assessment.

8. Key points of inventory at the end of the month.

Inventory is a meticulous work, which is the basis of all kinds of analysis data. The accuracy of inventory also affects the accuracy of cost. When doing inventory, the first principle is to check the physical objects first; Secondly, it is necessary to inventory the quantity of raw materials in the warehouse, and it is necessary to carefully count the quantity of food raw materials in use; The third is to store the stored drinks and in-use drinks (such as the used and unused quantity when opening a bottle).

second, the production link-standardized operation control loss

for the control of production links, the main work is to establish a standard system. Establishing standards is to quantify the production quality, product cost and production specifications, and use them to check and guide the whole process of production, eliminate all productive errors at any time, and achieve the effectiveness of control and management.

standard cost and standard menu. The establishment of standard cost is to ensure that dishes can be produced according to the specified weight and proportion in the process of production and processing, and achieve the expected gross profit margin. The establishment of standard menu can ensure the orderly kitchen work and win the expected gross profit. Standard cost and standard menu are the quality assurance of the club.

prepare standard recipes for kitchen production. Prepare the standard net material rate and cooked rate of kitchen raw materials production and processing. For newly purchased and never used raw materials, whether the net material rate and cooked rate meet the requirements and needs of cost management should be tested. The contents of the standard recipe should include the name of the dish, the number of copies, the size of the share, the name, specification and quantity of the raw materials, the required production equipment, detailed production procedures, time, temperature and methods, etc. Standard recipes not only control the quantity and specifications of various raw materials, but also strictly control the quality of products.

pay attention to the change of price information and implement the early warning system of gross profit margin. According to the price changes of raw materials in different seasons, the kitchen regularly forecasts the price changes and adjusts the product price in advance, which effectively stabilizes the gross profit margin. In some ways, the control level of gross profit rate of a mature hotel reflects the maturity of catering management.

monitoring during operation. Establish production standards and control methods, and formulate effective and feasible control methods for the operation standards of processing, preparation and cooking respectively. Focus on management and inspection of some links that are often prone to production problems. Improving the comprehensive utilization rate of all kinds of raw materials can make full use of all kinds of semi-finished products and reduce losses; Reuse the leftover materials to maximize the utilization rate of raw materials and control the cost more effectively. Reducing the cost of raw materials is linked to the benefit of the cook, and the waste in the processing process is eliminated. Grasping the control of raw materials and strengthening the control of raw materials in the production process is conducive to making the processing technology more reasonable, reducing the waste in the raw material processing process, strengthening the control of raw material processing and dish making process, and reducing the shortage of opportunities.

third, control the damage of tableware and the cost of consumables.

the loss rate control of tableware is an important part of catering cost management. In the control of tableware breakage, a three-level process control system has been established, with special personnel responsible for it, and checks at all levels: no broken tableware is distributed in the preparation room, no broken tableware is collected in the washing room, and no broken tableware is served at the front desk. We should grasp the three links of tableware breakage and check the tableware in each link. If any broken tableware is found, it will be returned to the previous link, and the party concerned will compensate for the tableware breakage caused by weak responsibility. The breakage rate of tableware is greatly reduced and good efficiency is achieved. For some consumables, the old ones are replaced with new ones.

analysis of sales leaderboards. The competition of existing catering is fierce, and the frequency of food innovation is high. Regular analysis of the sales list of dishes and drinks can not only find the effective demand of guests, but also promote the sales of catering. If the click rate is not high, it will result in a large amount of materials, low sales volume and inconspicuous features. It is suggested that the club should analyze the food sales rankings every quarter (or every two months). Those with high profits and high popularity can be classified as "star dishes" and should be vigorously promoted, such as developing them into "dishes recommended by the chef"; For the dishes with high profit and low popularity, we should find out the reasons, such as the introduction is not in place, the taste is unpopular, the menu is not beautiful, etc., and plan how to sell them; For dishes with low profits but high popularity, we should innovate and discuss how to improve profits; The varieties with low profit and low popularity should be adjusted to improve sales efficiency and profit rate.

iv. determination and analysis of cost differences

it is an important task for catering managers to hold cost analysis meetings regularly and find out the reasons.

monthly food and beverage cost accounting. Food and beverage cost control should be based on the target cost, and all costs incurred in daily management should be measured, inspected, supervised and guided, so that the cost expenditure can meet the needs of business activities and not exceed the pre-specified standards or budgets. Therefore, the food and beverage department should do a good job of cost report every day, fill in the "Daily Raw Material Use List" and report it to the finance every other day, and analyze the gross profit rate report every 11 days; Monthly food and beverage cost accounting, calculate the food cost rate, beverage cost rate.

hold a cost analysis meeting. The food and beverage department will hold a meeting once a month, and hold a financial analysis meeting with the finance department, the food and beverage cost controller. Combined with the operating income and cost expenditure of the current month and the cost of the previous month, the reasons for not meeting or obviously exceeding the gross profit margin standard are found and analyzed.

xiaobian comments: strengthen energy control-reduce energy consumption. Cultivate the energy-saving awareness of all staff. Grass-roots managers strengthen inspections, and fans and air conditioners set the opening time according to different seasons and business needs, and try to control waste in the use of gas and water. All staff study, form habits and reduce energy consumption. Full participation, raising awareness.

The characteristics of catering and kitchen procurement are: diverse varieties, short shelf life of raw materials and great price changes. Especially the procurement of food raw materials is the key and difficult point of kitchen cost control.