1, what are the characteristics of cost accounting and control in the restaurant industry?

2, what are the common accounting methods?

3, what are the common cost internal control nodes?

4, what is the standard cost of catering?

5, what are the applications of information systems in cost control?

1, what are the characteristics of cost accounting and control in the restaurant industry?

Simply put, there are many raw materials, simple calculations, and difficult process control. For example, a large 3000 square meters of Chinese food, light vegetable varieties of 150. Traditional cost accounting is similar to the business enterprise inventory, end of the month inventory inverted squeeze cost. Difficult in real time, during the control, for example, many catering companies can not do a detailed measurement of the gross profit of each dish.

2, what is the common accounting approach?

The cost of the month = the beginning of the month inventory + this month's use - the end of the month inventory. This is the current costing formula for most catering companies. Here you need to pay attention to a few details, the month's purchase is not necessarily equal to the use, because the spices, frozen products, materials are usually into the warehouse management, while the fresh products are the day of the day consumption of the same day consumption. Secondly, the end of the month inventory need to pay attention to the conversion, such as after roughing the ingredients, frozen products after thawing and even a pot of old fire soup how to convert into raw materials need to have a fixed conversion list. Finally, many catering companies do not pay attention to the management of acceptance and warehousing, only procurement and month-end inventory as a means of cost control, the lack of supervision during the period, often resulting in huge waste.

3, what are the common cost internal control nodes?

There are five factors that affect the cost rate of food and beverage, revenue fluctuations, raw material yield, the difference between the actual cost and the standard cost, inventory, purchase price. And cost control nodes can start from a complete internal control cycle, such as procurement links strict selection of suppliers, centralized purchasing, and constantly choose better quality suppliers, but the price is certainly not the only reason to choose the supplier; acceptance links, in strict accordance with the acceptance criteria acceptance, to avoid expiration, not in line with the food safety norms of the food ingredients received in; warehouse links, regular inspection of inventory, the timely return of fast-expired goods In the warehouse, regular inspection of stock, timely return of fast-expired commodities, improvement of the preservation environment, in and out of the warehouse must leave written evidence; kitchen link, constantly improve the output rate, reduce waste, make full use of the edges of the material; sales link, pay attention to the proportion of special dishes, pay attention to the promotional activities on the cost of the impact of unreasonable food returns, discounts. Inventory link, a comprehensive inventory, pay attention to the conversion, the chef will often use the inventory link to control the cost of the month.

4, what is the standard cost of catering?

In layman's terms, every saleable product corresponds to a corresponding standard cost formula, which is the standard cost. For example, for the dish of beef tenderloin with peppers, a standard recipe should include xx grams of peppers, xx grams of beef tenderloin, xx grams of salt.... Theoretically, the corresponding cost of each dish will be settled immediately after the sale, but the standard cost of catering industry there are several difficult to solve the problem, the first is that the recipe of Chinese food is the personal experience of the chef, it is difficult to share with the enterprise. Secondly, the recipe of Chinese food varies a lot, especially the auxiliary ingredients are difficult to quantify precisely, and it is even more difficult to standardize when the guests have a tendency to eat individually. Thirdly, even if the BOM report of each dish is completed, it is still a huge cost to keep updating and maintaining it every month. But what are the benefits of standardized costs? Can be more timely and accurate cost control, can be divided into cuisine, time, type of food and beverage for targeted analysis, to facilitate the management of gross profit analysis, so as to provide more accurate information for marketing, food price adjustment. At present, the best is probably Suzhehui, and it is said that its accuracy is not very high...

5, what are the applications of information systems in cost control?

It is the supply chain, the complete supply chain covers procurement, receiving and inspection, warehousing, finance, not to expand in detail. Many of the problems mentioned above can be achieved with information systems to achieve the accuracy of accounting and the effectiveness of internal control. But as with all the implementation of ERP enterprises, this requires a process, especially in the catering industry as a whole, the quality of the staff is not high in front of the fact that information technology can be how much to improve efficiency is also different.

Southeast Changping. Yifode catering (hotel) cost management system is a comprehensive information management system that integrates purchasing and ordering, inspection (receipt), return, shipment, redeployment, processing, production, sales and accounting in one. It is a complete set of scientific management system centered on catering cost and systematic prediction, decision-making, control, accounting and analysis of various consumptions in catering production and operation. The system introduces the advanced management ideas of foreign hotel management groups and combines them with the realities of China's catering (hotel) management, which can organically combine the prior planning of costs, daily control and determination of the final cost, and become an important tool for strengthening cost management and improving economic efficiency.

Southeast China. Yifode Catering (Hotel) Cost Management System is an efficient and comprehensive information management system for the catering industry. It enables managers at all levels to understand the cost of the day, month, and year of the department and the entire hotel, and to make timely decisions and control costs based on the data provided by various reports. Can make the financial cost department at any time statistics need a variety of data. The system is powerful, optimized interface, easy to operate. Can be used in all industries related to food and beverage (hotel); can be run on a single computer, more suitable for running on the network system.

Southeast Changping. Yifode restaurant (hotel) cost management system consists of procurement (order) management, inventory management, cost management (sales analysis), report document management and other modules, and can be used with accounting and financial data **** enjoy.

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