The purpose and significance of the research on financial management of food and beverage outlets are as follows:

1. Optimizing financial decision: The research on financial management of food and beverage outlets can help catering enterprises better understand financial data and financial situation, so as to make more optimized financial decisions, such as rationally planning financial budget, reducing costs, increasing income and optimizing asset allocation.

2. Improving financial efficiency: The research on financial management of food and beverage outlets can help catering enterprises improve financial efficiency, such as optimizing financial processes, speeding up the collection and processing of financial information, and improving the accuracy of financial information.

3. Predicting and reducing risks: The research on financial management of food and beverage outlets can help catering enterprises to predict and reduce risks, such as predicting market trends, identifying risk points, avoiding risks and coping with adverse events through financial data analysis.

4. Enhance the competitiveness of enterprises: The research on financial management of food and beverage outlets can help catering enterprises to enhance their competitiveness, such as understanding the development trend of the industry, identifying the advantages and disadvantages of competitors and optimizing the financial situation of enterprises through financial data analysis.