The business analysis of catering focuses on the following three aspects: revenue, cost and related business data analysis; Analysis of tourist source composition and per capita consumption; Cuisine analysis
Next, we elaborate on the above three aspects respectively.
analysis of income, cost and relevant business data
(1) analysis purpose
through the analysis of business income and cost, judge whether you have successfully obtained more business income and reduced the expenses to a minimum.
(II) Analysis method
Compare the operating data with the data of historical accounting year.
(3) Analysis points
1. Total operating income = food income of each restaurant+wine commodity income+service fee
2. Income of each restaurant = total food and wine income/number of restaurants
3. Utilization rate of catering department = number of guests/number of seats
4. Sales per seat = sales of food and wine/number of seats
Number of guests
6. Ratio of liquor sales to food sales = liquor sales/food sales
7. Food cost rate = food cost/food sales ×111%
8. Labor cost = food and beverage department labor cost/food and beverage sales × 111%
(4) Analysis steps
1. Such as
2112, 6 2112, 5 2111, 6 2111, 6 1999, 6
The operating income is 895,111 yuan 786,111 yuan 632,111 yuan 743,111 yuan 811,111 yuan
The operating cost is 384,111 yuan 314,111 yuan 265,111 yuan 314,111 yuan 328,111 yuan
The food cost rate is 43% 41% 42% 41% 41%
2. And because of the poor operating performance of the restaurant in the last period (that is, May), the hotel has taken a series of measures, such as strengthening sales promotion and launching food festival activities to try to improve, so to check whether these activities are effective, we can know from the analysis of income.
3. For example, if the financial statements show that the cost of catering exceeds the standard, then the reasons for the cost of catering can be found from the following six aspects:
(1) Menu planning problems: ① Whether the menu items are too much or too monotonous; ② Whether the high cost and low cost in the menu are balanced; ③ Whether the promotion of low-cost dishes is powerful; (4) Whether the price of vegetables needs to be adjusted when the cost increases.
(2) purchasing questions: ① whether there are too many perishable meals; ② Whether there is non-competitive procurement; ③ Whether the procurement monitoring system is out of order; ④ Whether there are fraud loopholes in the procurement process.
(3) Acceptance questions: ① If there is private storage of receipt, does the acceptance check the accuracy of invoice, price and quantity? ② Accept goods with poor quality or insufficient weight, etc.
(4) storage problems: such as whether the spices are corrupted due to improper storage, and whether there is any problem in the management of the storage room.
(5) Bill control question: Are all kinds of bill controls in place?
(6) Preparation and processing problems: whether rough machining is wasteful or not, and whether there is no standardized cooking; Inaccurate ordering by guests causes waste of processing in advance, etc.
(7) service question: whether to use standard utensils when serving, etc.
(8) sales problems: for example, waiters steal food, guests keep accounts, discounts due to service complaints, and lax regulations on internal banquets and discounts.
4. Compare other operating data in historical accounting year
(5) Analysis, evaluation and countermeasures
Through analysis, it mainly evaluates whether the current catering turnover and cost control are in the best state, whether the previous operations and new sales methods are effective, and puts forward relevant countermeasures for the current problems.
1. Countermeasures to increase income; 2. Countermeasures to reduce costs; 3. Countermeasures to increase the utilization rate of seats.
analysis of tourist source composition and per capita consumption
(I) analysis purpose
to understand the tourist source composition of various restaurants, grasp the contribution of various tourists to hotel turnover in the current period, and further strengthen market positioning.
(2) Analysis points
1. The realized income ratio of various customers;
2. Comparison between the per capita consumption of each restaurant and the market positioning of this restaurant.
(3) Analysis steps
1. Divide the consumption of tourists according to banquets, teams, conference meals (on-site rent) and individual customers.
2. compare the income of each tourist source with the end of the historical month (year) to find the potential of each tourist source market. If the meeting and team in that month cause a substantial increase in catering turnover, the sales department should be encouraged and required to vigorously promote the team and conference market. Another example is that the wedding banquet market has potential, so we should plan the sales of the wedding banquet in the next operating period in advance.
3. Calculate the per capita consumption level of each restaurant according to the formula. For example, the per capita consumption of high-end catering positioning high-end market should be between 15 1 yuan and 211 yuan; Mid-range catering is positioned in the mid-range market, and the per capita consumption is set between 51 yuan and 81 yuan; The cafeteria locates the consumption of citizens, and the per capita consumption is set between 31 yuan and 51 yuan; In this way, according to whether the actual per capita consumption of each restaurant is planned, it is verified whether the market positioning is consistent with the consumption of restaurants.
(IV) Analysis, evaluation and countermeasures
The analysis of the tourist market can help catering managers to solve the dynamic changes and tourist potential of different customers, so that operators can come up with business and sales countermeasures for different customers. Such as: sales countermeasures for different customers; Countermeasures for dishes from different customers; Personalized service countermeasures for different customers, etc.
The analysis of the per capita consumption of restaurants can help catering managers to know whether the actual consumption of different restaurants is consistent with the positioning of restaurants; Help operators make decisions on the consumption of different restaurants, such as whether to adjust the proportion of high-grade and low-grade dishes, whether to introduce some dishes, whether to adjust the price of dishes, etc.
analysis of dishes
(1) analysis purpose
through analysis, we can know which dishes are popular with guests and which dishes contribute greatly to the profit of the restaurant, which is convenient for correcting and choosing the menu.
(2) Analysis method
ME analysis method: that is, through the analysis of the best-selling degree and gross profit margin of restaurant dishes, determine which dishes are best-selling and have high gross profit margin; Which dishes are not popular and have low gross profit; Which dishes sell well, but the gross profit is very low; Which dishes are not popular, but Mao Lijiao is high.
(3) Analysis steps
The analysis of dishes is not to analyze all the dishes together, but to analyze them by category and by dish type. Chinese dishes can be divided into four categories: cold dishes, hot dishes, soups and noodles. Western dishes can be divided into six categories: appetizers, soups, salads, main courses, sweets and drinks.
let's take Chinese hot dishes as an example to illustrate the analysis steps.
1. according to the sales statistics, the ranking of Chinese restaurant dishes is shown in table 2
menu analysis table?
number of dishes sold, percentage of sales, customer welcome index price, percentage of sales, evaluation of sales index
celery protein stew slices 61 26% 1.3 26 1561 32% 1.6 selling at high profit
griddle tea stew 31 13% 1.65 18 541. 11% 1.55 is not smooth and has low profit
Fish-flavored eggplant cake 21 9% 1.45 22 441 9% 1.45 is not smooth and has low profit
Pickled beef bone marrow 81 35% 1.75 12 961 21% 1 is smooth and has low profit
Dried fried chicken fungus. 41 17% 1.85 35 1411 29% 1.45 Poor sales and high profit
Note: popularity index = percentage of all kinds of dishes/percentage of all kinds of dishes that should be sold
2. According to the calculation in the above table, different dishes are classified as follows:
Star category: celery protein stewed slices; Question mark: dried chicken fungus; Horses: pickled beef bone marrow; Dogs: dry pot tea tree stew, fish-flavored eggplant cake.
(IV) Analysis, evaluation and countermeasures
Different ways and countermeasures are adopted for the different types of dishes analyzed above:
1. Star dishes are profitable items in restaurants, and the menu should be kept in a conspicuous place to ensure the continuity of the quality of the dishes, and the prices can be flexible.
2. ploughing horse dishes: it is a small profit but quick turnover project in the restaurant. If the price is not too low, it can be kept as bait to attract guests to the restaurant. It can be placed in an inconspicuous place in the menu, but it should also be adjusted when this kind of food obviously affects the sales of high-profit dishes.
3. question mark dishes: dishes that are not popular but have high profits can cater to some guests who are willing to pay high prices; However, if the sales volume is low, the dish should be cancelled; If you keep it, you should put it in a conspicuous place on the menu, and at the same time do some special promotions or price reductions.
4. Dog dishes: unsalable, low-profit dishes, which are usually cancelled on the menu immediately, but sometimes they can be used for banquets and special orders, for balanced nutrition and price at banquets.
After menu analysis, the following issues should be considered when adding dishes:
1. Low operating skills and low labor costs;
2. High popularity and development potential;
3. the cost is stable;
4. Dishes that are not easy to cook at home;
5. low cost and good market;
6. Higher profit rate.
to sum up, the analysis of catering economic activities can help catering operators to find out effective channels to increase revenue and control costs, seize customers and identify market positioning, and at the same time provide methods to modify menus and launch dishes in time.