In fact, management control can more effectively eliminate the waste caused by excessive raw material prices and improper ingredients than accounting records.
Usually this kind of waste is more serious than the waste caused by incomplete sales.
The accounting records of all links are best completed by office personnel.
Although cashiers and office workers are not required to be full-time, part-time cashiers and part-time bookkeepers are essential.
For all kinds of accounting problems, the restaurant manager had better consult a professional accountant.
Overview of accounting system 1. Due to the different scale and management methods of restaurants, it is impossible for functional organizations to design a unified functional map for this industry.
For example, some managers buy raw materials themselves, and some chefs or professional buyers buy them.
Some managers are hardly engaged in food management, but focus on customer reception and bar service.
Although there is usually a difference between kitchen staff and service staff, in small-scale restaurants, their functions are usually indistinguishable; On the contrary, in restaurants that provide alcohol service, cooked food retail and other services, the functions of these services are usually distinguished separately.
Only when a business activity is large enough to analyze the service functions of various functions, it is necessary to establish a functional organization chart.
At this time, the establishment of various functions is based on the recruitment of people who are qualified for various positions.
Usually, in a developing restaurant, when the "bottleneck" is broken or the lack of a service staff will lead to the smooth progress of the whole business activities, it is necessary to determine a detailed functional organization chart.
Two. All kinds of personnel and their responsibilities 1. The control of cooked food by food inspectors is an important part to prevent the loss of income caused by insufficient or wrong harvest.
Good management is to check the dishes given to customers by the system terminal one by one in a simple way to see if they are required by customers.
Although perfecting this link will lead to the lag of providing services to customers, it is necessary to improve accounting records.
Food inspectors must have good judgment.
When waiters and food inspectors are responsible for the final cash collection, there will be the possibility of fraud, so food inspectors should choose carefully.
Because this link should be completed in the shortest time, good judgment is essential.
After the daily operation, the food inspector's record should be recorded in the account book as the control of the total income account, and checked with the waiter's invoice.
The chef's first-class cooking depends on the chef's skill.
Due to food standards and busy hours, the chef's job usually includes providing menus, actual cooking and general supervision.
Chefs should not only provide relevant menus according to the weather, seasons and different activities, but also know the cost and competitive price.
If the bartender allows the bartender to buy alcoholic drinks, he should be responsible for the excessive inventory and poor sales of brands and the lack of brands that customers like.
Three. Principles of accounting system 1. Income is generally divided into three categories: food, drinks and other miscellaneous items.
The last item may include cigarettes, candy, consignments, etc.
If the amount of an item in other miscellaneous items is increasing, a separate column should be set up for it in the account book.
2. Direct cost services are direct costs and should be included in all related projects.
In order to avoid too complicated accounting system, the industry has formed a kind of * * * knowledge, which takes the salary of the waiter as the element of this calculation.
This item is usually 30% of sales, but it may fluctuate between 25% and 35%.
3. Indirect Costs Many authoritative organizations classify indirect costs into three categories: food preparation, food service and other projects.
The purpose of this division is to provide a unified standard for the comparison between restaurants.
However, this division will lead to the emphasis on the percentage relationship between various categories and sales forecasts.
It is inappropriate to pay too much attention to this point.
In fact, the control of various expenses should be related to customer satisfaction.
In addition, if the overhead is expressed as a percentage of sales, some projects are too small to be controlled separately.
Grouping different projects together also helps to eliminate the tendency to analyze them at a deeper level.
In order to maintain the average profit, we should carefully examine the indirect costs and determine whether they exceed the management standards.
Managers must consider whether the improvement of a service will contribute to the improvement of profits.
Eliminating unnecessary service improvement will reduce some expenses to an appropriate level without losing customers.
At the same time, this consideration in management leads to strengthening the services expected by customers and eliminating those services that do not help to improve profits.
Fourth, it is recommended to use the cash system. Because the service of catering industry is relatively simple, its books and records should be based on cash receipts and payments.
Although some customers will default, restaurants will also default on the payment of raw materials. However, a properly recorded cash book, independent payroll records and diaries are enough.
Accounts receivable and accounts payable can be handled through other control accounts.
Journals record daily business activities, which are finally reflected in the income statement and balance sheet.
Data processor 1. Accounting of sales revenue If sales revenue is classified according to food, beverage and other miscellaneous items, then different invoices should be used for each category, or the sales category should be specified when notifying the bookkeeper.
Daily cash receipts are recorded in the cash diary and checked against the total cash reported by the cashier.
2. Accounts receivable should be recorded in the accounts receivable column of the cash income book, and its total amount should be recorded in the daily sales income.
At the end of each month, transfer this column to accounts receivable.
When accounts receivable are collected, cash receipts are recorded in cash book and recorded in other miscellaneous columns.
The actual sales invoice should be kept as a tool to control bad debts.
Because recording accounts receivable in the sales column will increase the accuracy of sales records, the losses caused by bad debts should also be reflected through appropriate entries.
3. Procurement and payment procedures usually have two forms of procurement: receiving goods after paying cash; Establish a purchasing department to process orders.
In the latter case, the supplier issues an invoice on a specific date and asks for cash payment.
Sporadic purchases and other miscellaneous expenses are paid by the reserve fund.
Various functions should be distinguished in procurement and payment procedures to minimize cash misappropriation.
This basic rule is often ignored in small business organizations.
The buyer cannot be the consignee, and the person responsible for cash payment should not be the buyer or the consignee.
Whenever possible, suppliers of agricultural products should pay once a month.
This method is helpful to determine the monthly purchase quantity and price.
For those suppliers who can't accept the monthly statement, the payment can be reduced to once a week.
Production and sales costs. The internal control accounting system of production cost should be combined with the production process.
For example, when the warehouse keeper sends out the goods, he will receive the bill of lading signed by the chef.
Generally speaking, the amount of goods taken is relatively large every time.
The manager can also evaluate any customer complaints against the chef according to the chef's delivery list.
If possible, the specific dishes should be analyzed in detail to determine the utilization efficiency of raw materials and the popularity of dishes.
For example, managers can analyze what dishes the beef brought by the chef is used for.
Although it is impossible to ask chefs to provide accurate dosage for various purposes, managers can at least know whether there is waste or theft.
Detailed records of food inspectors can also be used for analysis for this purpose.
The above methods are helpful for record control, but more importantly, managers can analyze the cost of unsold cooked food and the dishes provided to see if they meet the tastes of customers.
When a certain food is sold in large quantities in the same form, it is possible to determine the cost of the food in advance.
This system mainly depends on the determination of the quantity and cost of each ingredient of this food.
When the ingredients of this food change, the price on the menu will also be adjusted.
2. When the cash basis is used, the cost of sales needs to be adjusted to reflect the changes in the current inventory.
The valuation of ending inventory should be realistic to prevent the transfer of income in each period.
For example, the purchase of some food raw materials will decrease after the price rises, but when the price falls, the ending inventory should reflect the lower price.
Fixed assets-depreciation I. Improvement of leased assets Houses in the catering industry are usually leased.
In order to have a good dining environment, it is usually necessary to improve the rented house.
After the lease expires, these improved houses are usually owned by the original owners, so the cost of lease improvement should be amortized during the lease period.
There are many ways to amortize, but the simplest one is to amortize evenly throughout the lease term.
Two, the capitalization of some equipment should distinguish between depreciation of equipment or appliances and their costs.
For example, the infrastructure needed by the catering industry should be regarded as assets, and depreciation should be accrued for each period, while other items should be treated as expenses when purchasing.
Reporting system 1. Financial and business reports Restaurant managers usually need the following reports: daily cash balance-reported by the bookkeeper; Daily number of customers-cashier or foreman report; Beverage consumption daily-reported by the waiter in charge of purchasing and managing the bar; Daily report on meat consumption-reported by warehouse management personnel to show purchasing demand; Monthly income statement-reported by accountant; Monthly accounts receivable report-reported by the bookkeeper; Monthly balance sheet report-reported by accountant; Annual report of income statement-reported by accountant
Second, the industry comparison The cost of the catering industry generally accounts for 40% of the sales, and its normal fluctuation range is between 35% and 50%.
Because the cost is affected by quantity, quality, consumption and other factors, it is more important for a restaurant manager to compare the profit ratio of the early and late stages rather than the profit ratio between peers.
Several problems to be considered in peer comparison.
First, the type of restaurant.
Cafeterias should not be compared with other types of restaurants.
Second, the degree of competition.
Restaurants with free competition should not be compared with those with monopoly.
Third, the environment of the restaurant.
Hotels have restaurants, clubs have restaurants and department stores have restaurants. It is obviously inappropriate to compare the three.