1. First of all, two misunderstandings should be eliminated in hotel catering cost control. First, the lower the hotel catering costs, the better. In hotel catering cost management, many people often have a misunderstanding that controlling costs means reducing the absolute amount of cost expenditure and reducing the cost rate. In fact, this is a one-sided understanding of hotel catering control. In order to ensure the quality of catering products and hotel services, hotels (especially high-star hotels) should keep the catering cost at a reasonable level, and should not reduce the product quality to control the cost, harm the interests of consumers, and eventually make the hotel lose its reputation and market. Secondly, it is considered that hotel catering is a high-end consumption place, and the high price and high gross profit reflect the grade of the hotel. In fact, this is also a misunderstanding. The high-grade hotel catering is mainly reflected in the excellent service she provides to guests and the quality of various dishes, not the price.

2. Second, the hotel catering cost rate should be a constantly changing concept, that is, the cost rate should be adjusted at any time according to the development and changes of the catering situation, rather than unchanged for several years or even more than ten years. According to the survey, the serious decline of catering revenue in the hotel industry is directly related to the constant cost of the hotel for several years or even more than ten years. With the vigorous development and fierce competition of non-hotel catering industry, the profit of catering industry is gradually entering the era of social average profit (or meager profit), so it is necessary to adjust the hotel cost rate determined according to the era of high profit (or profiteering). The feasible methods are: by appropriately increasing the cost rate (or keeping the absolute cost unchanged and reducing the sales price), making the hotel catering cost rate close to that of non-hotel catering; by giving full play to the advantages of hotel catering and high-quality special services, expanding the catering market, actively participating in the competition with non-hotel catering; and by expanding operating income, relatively reducing the total variable cost expenditure and increasing the catering income.

3. Third, take practical measures to reduce the cost of raw materials. Hotel catering cost is mainly composed of raw material purchase price and related purchase expenses. At present, hotels basically use departments to apply for purchasing catering raw materials, and the purchasing department is responsible for purchasing. This kind of division of labor and cooperation has its advantages, but it also has some disadvantages. Its outstanding performance is that users often emphasize the quality of materials and ignore the control of prices, resulting in an increase in cost rate. To change this situation, we must first make it clear that the chief catering officer and the chefs in each restaurant are responsible for controlling the catering cost and should participate in the determination of the variety, quantity, quality and price of the purchased raw materials; Secondly, the purchasing department should provide as many varieties of different grades as possible, try to bid and buy in bulk, and try to keep the purchase price as low as possible from the aspects of purchase quantity and stable supply; Finally, the cost control manager should supervise the implementation of the purchase price and manage the cost dynamically, so as to provide possible space for controlling the cost and increasing the catering income.

Fourthly, the kitchen, as the manufacturing department of catering products, should improve the comprehensive utilization rate of various raw materials. On the premise of ensuring the quality of hotel catering products, we should make great efforts in the design of dishes, comprehensively utilize raw materials, reduce the waste of auxiliary materials and leftovers, and control the growth of costs.