Establishment of the cost director to focus on seven points, everything OK
1, kitchen raw materials and seasoning acceptance check (daily record, monthly summary)
2, the stalls receipt and materials audit check (daily record, monthly summary and announcement)
3, freezer management check (irregular, every 10 days, monthly summary and announcement)
4, focus on Tracking and checking of key raw materials for profit and loss (summarized and declared every 10 days and announced monthly)
5. Inventory checking (recorded every 10 days and announced monthly)
6. Verification of package documents and checking of daily requisitions (irregular)
7. Verification of the price of raw seasonings and verification of the impact of price on gross profit (irregular, summarized and declared every month). Purchasing port
Only when the purchased raw materials and seasonings are in compliance with the requirements of the standardized menu card, the dishes required by the standardized menu card can be produced to meet the gross profit requirements of the standardized menu card. If the purchase of substandard products, the loss cost supervisor to bear. The second control of the stalls to take the raw materials and seasonings, gross profit daily audit
Provides that there are three time periods each day can be taken from the warehouse of the required raw materials and seasonings, respectively, 10:00-11:00, 16:00-17:00 and 13:00-13:30, half an hour at noon is the replenishment time, in case a dish backup is less than the midday to be sold out. As each line is to do a fixed number of dishes, by the stove master estimates the number of copies of each dish sold that day, equal to set a target for themselves, cut and then according to the standard dish card on the raw materials required for each dish and seasoning calculations of the required collaterals, take the master of the list of menus (dish names and quantities) and their own estimates of raw materials required (the total number of raw materials to be based on raw materials to appropriately increase the rate of the net material) and seasoning the total number to go to the warehouse to receive. The warehouse is managed by the cost supervisor, because the cost supervisor is very familiar with the net material rate of various raw materials, after he has reviewed the receipt, it is foolproof. Every day closing, the cost supervisor will be based on the feedback data from the sales section, compared with the receipt, to check the remaining situation of raw materials and seasonings in the stalls. For example, a stall chef estimates that fried pork with green peppers can sell 50 copies, received the meat, green peppers and oil to make 50 copies of the dish, if there is no material left in the stall, while sales show that 40 copies were sold, it proves that the gross profit of this dish is low. If there are 10 portions of ingredients left and the sales show that 50 portions were sold out, it proves that the gross profit is too high and the customers are being cheated. If the gross profit of the day beyond the gross profit allowed to fluctuate (generally 2-3 points) range, the cost supervisor will not immediately penalize the chef, but timely reminder, so that it urgently adjust, but if the end of the month is still not up to the requirements, we must act according to the system. Assuming that the required gross profit of fried pork with green peppers is 50%, the floating point of 2 points, if the end of the month when the settlement, the average gross profit of this dish is 51%, 1 point higher, then rewarded 100 yuan money; 2 points higher, rewarded 200 yuan money; but if the gross profit of 53%, exceeding the floating point of 1 point, we must deduct a penalty of 100 yuan, exceeding the 2-point deduction of 200 yuan ... ...and so on. Conversely, if the average gross profit of the dish at the end of the month is lower than the required gross profit, say 49%, even if it is within the floating point, a penalty of $100 will be deducted at 1 point. Article 3 For the preservation of chilled goods in the ice warehouse
Chilled goods have a shelf life, especially their own processing and handling of semi-finished products, such as fish glue, at most 10 days, if reused will affect the quality and waste. In order to manage this part of the raw materials, the hotel also stipulates the ice warehouse every day to receive material time, 8:40-9:00 and 11:00-11:30, by the cost supervisor is responsible for (must be very familiar with the shelf life of raw materials). If a certain kind of chilled raw materials within 10 days no one asked for, the cost of the director will have to think of ways, and the director of production, kitchen supervisor to communicate, the chilled raw materials into new dishes, and strive to sell out before there is no deterioration, if the deterioration of raw materials stocked in the freezer produces a waste, which is the cost of the director of the dereliction of duty, the hotel's losses borne by him. Article IV for the net material rate is not stable raw materials (such as chilled seafood) and high-grade raw materials (such as sea cucumbers, abalone, lobster), the daily purchase audit to be extraordinarily strict
For example, the day of the purchase of live sea cucumbers or lobster is not very fresh, the day of the dead; ice goods thawed, and found that it is mixed with a lot of inferior raw materials; and then the beef is injected with beef, etc., the director of the cost of the above problems are not timely found and reported. report, will have to bear some responsibility.
If the final clinker rate of qualified products is low due to the bad operation of the chef, the production supervisor will be responsible for dealing with it. Article 5 for the warehouse, the requirement to try to achieve zero inventory, to prevent the waste of fresh raw materials such as vegetables
If the inventory of a certain raw material is about to deteriorate and cause losses, the cost of the director should be actively acted on with the director of production and other communication to make dishes sold out, or rot in the warehouse of raw materials to be made the cost of the director of the bill. Article VI for the package seat
For the package seat, the cost director should also follow up, participate in the design of the package seat menu, try to take into account the gross profit of some of the trimmings, trimmings do not go to the banquet, can be sent to the room of the gazpacho salted into the opening meal gazpacho. How to store the dishes prepared in advance should also be considered perfect, which part of the problem, the loss of cost supervisor and the parties concerned and bear. </FONT></FONT> for raw materials and seasoning prices
</FONT> as raw materials and seasonings are purchased on a regular basis delivery, the cost supervisor needs to go to the market from time to time to check the price of the delivery provider to the price of the difference between the market price, if it is higher than the market price, it should be reported in a timely manner by the executive chef to deal with if he If he does not find the problem and the chief chef finds out, he will also take some responsibility. Remarks: cost supervisor staring at these seven points to catch the hotel gross profit, which then who stares at the cost supervisor? That is the executive chef, "The executive chef must go before him to check the sales data and gross profit data of the sales section, often go to the market to see the price of raw materials and seasonings, and go to the warehouse and freezer at any time to check the freshness of the raw materials, in order to find and correct the cost supervisor's mistakes in time." When the executive chef received the report of the head of the cost, confirmed that the above seven points do have a problem, the executive chef from the "purchase, production, sales, storage" four links to identify the root cause of the problem, the corresponding punishment. Gross profit formula cost / (1-seeking rate) = selling price cost / (1-seeking gross profit) = Benjamin and Benjamin ＊ (1-seeking rate) = cost Gross profit / selling price = gross profit rate Gross profit / cost = hit the price of a few costs ＊ interest rate = gross profit Gross profit + cost = selling price cost / selling price - 1 = Gross profit Beginning Inventory:
+ Inventory of the month
= Total Price of Goods
- Open Inventory
= This month's sales (this month's operating income)
- This month's total sales
= This month's gross profit
- This month's operating expenses
= This month's net income
Monthly Profit and Loss Calculation Method: First of all, collect the following information of the correct figures for the purpose of accounting.
1. last month's inventory - (opening inventory) Assume RMB 1,000,000,00
2. total purchases this month - (purchases this month) Assume 1,200,000,00
3. end of month's inventory - (unavailable inventory) 0,800,000,00
4. total operating income for the month - (operating income) 3,000,000,00
5. total operating income for the month - (operating income) 3,000,000,00
6. Inventory at the beginning of the month 1,000,000,00+ Purchases during the month 1,200,000,00
= Total value of goods 2,200,000,00
- Total value of goods at the end of the period 2,200,000,00
- Total value of goods at the end of the period 0,800,000,00
3. Total value of goods at the end of the month - (unavailable stock)
4. p>
- Unearned inventory 0,800,000,00
= Goods used in the month 1,400,000,00
Operating income for the month 3,000,000,00
- Gross sales for the month 1,400,000,00
= Gross profit earned in the month 1,600,000,00
- Operating expenses for the month 1,200,000,00
= Net profit for the month 0,400,000,00
According to the method of calculating gross margin:
That is, Gross Profit / Operating Revenue = Interest Rate
This month's Gross Profit Margin is 0.53 = 53 % (three-fifths of one percent) and: If the Gross Profit for this month is less than the Operating Expenses, then this month's Gross Profit Margin is 0.53 = 53 % (five-thirds of one percent). If the gross profit for the month is less than the operating expenses for the month, then the month is in
loss.