Since the operation is not good, we can't just start with the cost when doing financial analysis:

1. Analyze whether the income has declined, and if the income has declined, the food and beverage department will analyze the reasons;

2. If the income has not decreased and the loss is entirely caused by the increase of costs and expenses, then:

Analyze the proportion of various costs and expenses in the income, and then compare it with the previous period. If the proportion is higher than the previous period, analyze the reasons for the increase, and then give corresponding suggestions to solve the problem according to the reasons.

If the proportion of materials is rising, further analysis is needed to find out whether the consumption quantity is rising or the unit price of purchasing is rising

(1) If the quantity is rising,

A may be a management problem and wasted in use; B it may also be that the quality of the purchased materials is not good; C or the structure of purchased materials is unreasonable, that is, there are too many unnecessary materials purchased, resulting in a backlog of deterioration and waste;

(2) If the unit price rises

A, the analysis is whether the overall price level of the market has changed and whether the range of change is consistent;

B analyze whether the unit price change is caused by human factors;

C whether the unit price has increased due to different settlement methods;

does d rise because of the change of supply and demand and the shortage of materials?

the above is for reference only.