1. cost structure of catering industry

the cost structure of catering industry can be divided into two categories: direct cost and indirect cost. The so-called direct cost refers to the specific material cost in the finished food and beverage, including food cost and beverage cost, and is also the most important expenditure in the food and beverage business. The so-called indirect cost refers to other expenses incurred in the operation process, such as personnel expenses and some fixed expenses (also known as recurrent expenses). Personnel costs include employees' salaries, bonuses, accommodation, training and benefits, etc. The recurrent expenses are the so-called rent, utilities, depreciation of equipment decoration, interest, taxes, insurance and other miscellaneous expenses.

Therefore, the scope of catering cost control also includes the control of direct cost and indirect cost; Every stage of menu design, raw material procurement, production process and service method is closely related to direct costs, so it is natural to strictly supervise. The management of personnel and the use and maintenance of other items should be fully incorporated into the control system in order to achieve the predetermined control objectives.

(1) Direct cost control

Effective food and beverage cost control is not to blindly reduce expenses or purchase low-cost raw materials in an attempt to save expenses, but to analyze the rationality of expenses in a scientific way, plan the annual or monthly expenditure budget before all actions are carried out, then monitor whether the whole process is in line with the established budget, and finally correct the budget and improve the control system by means of evaluation and review.

① Steps of direct cost control

A. Establishment of cost standards

The so-called establishment of cost standards is to determine the proportion of various expenditures. Taking food cost as an example, food cost also refers to the purchase price of raw materials or semi-finished products of food, but does not include labor and other expenses during processing. The proportion of food cost depends on three factors: the price at the time of purchase; The weight of each dish; The menu price.

B. Record the actual operating costs

The catering industry often encounters some unexpected obstacles in its operation, sometimes man-made and sometimes natural disasters affect the raw material costs, and these factors will be directly reflected in the operating costs. Therefore, by truly recording the cost of the operation process and comparing with the estimated expenditure standard, we can immediately find the lack of management and improve the control system in time. Ten factors that affect the operation cost can be summarized as follows:

transportation error; Improper storage; Production consumption; Cooking shrinkage; Uneven control of food components; Improper service; Intentional or unintentional short cash receipts; Failure to make full use of surplus food; Employees steal; Provide catering for employees.

C. comparison and evaluation

generally speaking, the actual cost is often higher or lower than the standard cost, but when the management should take action to investigate or correct the operating conditions depends on the size of the gap between the two. When setting the standard of the gap, managers should first evaluate the amount and sequence of time, so as to avoid putting the cart before the horse and failing to achieve the real purpose of control.

② Method of direct cost control

Every process of catering products from purchasing raw materials to selling is related to the cost, and the details are as follows:

A. Menu design

The manpower, time, raw materials, quantity and supply of each dish will be reflected in the standard unit price, so we should pay attention to the above factors when designing the menu, and carefully select the types and quantities of dishes.

the standard unit price refers to the food cost required to make a dish for one person according to the recipe. The calculation method is to divide the sum of the prices of all ingredients in the recipe by all the components.

B. Procurement of raw materials

Excessive procurement may cause difficulties in storage and increase the chances of food consumption (especially fresh products), but too little quantity may cause short supply and shortage, and the unit price will also increase. Therefore, accurate forecast of sales, regular inventory, and flexible change of some menus to save the safety of use are the main points that purchasing and inventory managers should pay attention to.

C. Food and beverage production

A moment's negligence, improper control of temperature and time, incorrect calculation of quantity, or improper handling methods will often lead to food waste and increase costs. Therefore, in addition to encouraging the use of standard recipes and standard portions, cutting tests can also be used to strictly control the full use of food.

D. Method of service

Without standard equipment, without proper disposal of surplus food, without detailed records of food sales and kitchen shipments, and delaying the delivery of food to guests, food will be wasted and damaged, which will affect the cost. Therefore, planning a proper service process in advance will help control the cost.

(2) Control of indirect costs

① Control of salary costs

Employees with insufficient training naturally have low work efficiency and it is difficult to improve productivity; Tired employees, the quality of service will also be reduced, and these will affect the expenditure of personnel expenses. Effective allocation of working hours and workload and proper and timely training are the best magic weapons to control personnel costs.

personnel costs include salary, overtime pay, staff accommodation, insurance and other benefits, among which salary costs are the largest, accounting for about 21% to 31% of the total operating income, which will fluctuate slightly mainly according to the differences in their business styles and service quality.

a. methods of control

generally speaking, managers will first set the standard of service quality, carefully consider the ability, attitude and professional knowledge of employees, and then set an expected productivity. If the actual productivity can't reach the predicted level, it's time for managers to thoroughly analyze and take action.

-determine the standard productivity: the standard productivity can be determined by two methods, one is based on the number of guests served per hour, and the other is based on the number of food served per hour (this applies to the package service mode). Both methods can clearly calculate the average productivity of service personnel and can be used as the basis for scheduling.

-personnel allocation: according to the standard productivity and the number of visitors. Pay attention to whether the workload and timely number of each employee are appropriate when allocating, so as not to affect the quality of work.

—— Calculate the standard salary from the standard working hours: roughly estimate the standard salary expenses, and then compare and analyze them with the actual situation as a reference for managers to monitor the whole operation and control costs.

B. Ways to reduce salary cost

Different types of catering industry have different requirements for staff level, and the structure of salary cost is naturally inconsistent. If managers find that the salary cost is too high to meet the operational benefits, they can take the following steps besides revisiting the positioning of service standards:

-replacing manpower with machines. For example, an automatic dishwasher replaces manual dishwashing.

— rearrange the facilities and moving process of the restaurant's indoor and outdoor venues to reduce the waste of time.

-simplify the work.

-improve the distribution structure to make it more in line with the actual needs.

-strengthen the training of teamwork spirit to improve work efficiency.

② Control of recurrent expenses

If employees don't have the habit of saving energy, many items and energy will be wasted, such as water, electricity, paper towels and office supplies. Unfamiliar with the use of machinery and equipment will increase the number of repairs and increase the burden on the company. Develop employees' good work habits, and implement the control of goods in various departments and strict warehouse management, so that water can gather into a river and reduce many.

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