1, according to the target sales market, determine the target cost rate;

according to the restaurant's geographical location and its own characteristics, and the consumers in the local market, the corresponding target sales market is formulated, and then the catering target classification cost rate and comprehensive cost rate are determined according to the characteristics of consumers. For example, if the target sales market is high-end customers, its comprehensive cost rate should be controlled between 31% and 41%, and if the target sales market is middle-end or low-end customers, its comprehensive cost rate should be controlled between 41% and 61%.

2. strengthen daily accounting and control the target cost rate;

after the hotel's target cost rate is determined, it is necessary to strengthen the daily cost accounting, check and supervise whether the actual cost deviates from the target cost in time, and if it does, find out the reasons and take corresponding measures to adjust it in time. The main procedures of daily cost accounting are as follows:

(1) The raw materials (vegetables, meat, poultry, fruits, aquatic products and seafood) that need to be directly purchased in the kitchen on the same day must be in the afternoon of the previous day, and the replenishment must be completed by the kitchen before noon on the same day. After being reviewed by the chef, they will be delivered to the buyer to organize the purchase as required, and a copy will be delivered to the receiving group for acceptance according to the quantity and quality requirements in the purchase order. Fill in the Receipt Form after the acceptance, add the Receipt Form after the end of business every day, and fill in the Summary Form for Purchase of Kitchen Raw Materials.

(2) The raw materials (dry goods, condiments, food, etc.) collected from the kitchen to the warehouse shall be filled out by each kitchen according to the needs of the day, submitted to the chef for examination and approval, and the voucher shall be collected from the warehouse. After the warehouse keeper has completed the examination and approval procedures, the goods shall be delivered according to the order. After the business is over every day, the Warehouse Receipt shall be added and the Summary Table for Receiving Catering Raw Materials shall be filled in.

(3) After the end of business every day, the kitchen foreman shall make an inventory of the surplus raw materials, seasonings and semi-finished products, and fill in the Daily Report of Inventory of Kitchen Raw Materials, which shall be reviewed and summarized by the chef.

(4) After the end of business every day, the bartender at each bar in the restaurant will fill in the Daily Report of Liquor Invoicing and Inventory according to the Warehouse Requisition and the Liquor Sales List.

(5) The financial daily auditor (the post setting of each company may be different) shall fill in the Daily Report of Catering Business Income and the Daily Report of Catering Discounts.

(6) The cost accountant shall summarize and calculate the Daily Report of Catering Business Income, Daily Report of Catering Discount, Daily Report of Purchasing Kitchen Raw Materials, Daily Report of Receiving Kitchen Raw Materials, Daily Report of Inventory of Kitchen Raw Materials and Daily Report of Purchasing, Selling and Storing of Dining Bar Drinks, and fill in the Daily Report of Catering Cost, and report it to the manager of finance department, restaurant manager and restaurant manager before 9: 11 the next morning.

3. Do a good job in cost analysis to stop waste;

after calculating the daily report of catering cost, the cost accountant analyzes whether the actual cost rates of various catering businesses (food, drinks, cigarettes, seafood, etc.) are in line with the target classified cost rates set by the hotel. If there are any deviations, he should find out the reasons in time and propose solutions. If the cost rate is high due to the inaccurate ingredients of dishes, we should supervise and review the measurement of ingredients in foreign countries. If the cost rate is high due to the change of raw material purchase price, it should be found out whether the change of raw material purchase price is normal, and if it is normal, the vegetable price should be adjusted in time. If the inventory of raw materials is inaccurate and the pricing of semi-finished products is wrong, it should be corrected in time and the correct pricing standard of semi-finished products should be formulated. If the loss and waste of raw materials are caused by man-made reasons, resulting in high cost rate, the responsible person shall be given appropriate punishment. At the same time, the inventory situation of the kitchen is analyzed. For raw materials with large stock and long storage time, the kitchen should be advised to enter less or not, and for raw materials with short shelf life, the kitchen should be advised to enter frequently and sell quickly. Write a weekly food and beverage cost analysis report. Hold a cost analysis meeting once a week, attended by buyers, chefs, cost accountants, catering managers and financial managers. Report the problems existing in the process of purchasing and using raw materials, and the places that need to be improved and strengthened in cost accounting and control. The control and accounting of the daily cost of catering can reasonably control the purchase, prevent the backlog and waste of raw materials, and improve the utilization rate and freshness of raw materials. Prevent chefs from matching human dishes and truly be genuine. At the same time, it can find problems in time, plug loopholes, reduce waste, put an end to unhealthy practices and increase benefits. The cost of catering industry generally adopts the method of "backward extrusion cost". 2, buy vegetables, spices and other workshop supplies, according to the bill and the acceptance certificate;

Borrow: raw materials,

Loan: cash (or bank deposit),

3. Make an account according to the picking delivery list of the workshop,

Borrow: operating costs,

Loan: raw materials,

4. Inventory the remaining materials in the workshop at the end of the month and make an account according to the inventory table,

Borrow: operating costs (.

5. Carry-forward cost (actual number of operating costs this month-the number of counts at the end of the month),

Debit: this year's profit,

Loan: operating costs,

6. At the beginning of next month, record the remaining materials of last month's inventory table in next month's account (the number of red-ink counts last month).

borrowing: operating costs,

lending: raw materials.