to be a restaurant, the first step is to learn cost control. If you can't save money, you won't make money, let alone make a lot of money.

The competition in the catering hotel market today is the competition of hardware, talents, product and service quality, and also the competition of cost.

in order to reduce costs and improve the soft power of competition, enterprise managers need to change the traditional narrow cost concept and use modern advanced cost control methods to manage enterprises according to the actual situation.

Step 1: Purchasing

Purchasing goods is the starting point and guarantee of restaurant operation, and it is also the first step of food cost control. To do a good job of cost control in the purchasing stage, we must:

(1) Formulate purchasing specifications and standards. The raw materials to be purchased should be strictly regulated in terms of shape, color, grade and packaging requirements.

(2) The restaurant should only purchase the raw materials of the dishes that will be used. Purchasing personnel must be familiar with the menu and the recent business situation of the restaurant, so that fresh raw materials are only enough for the day.

(3) Purchasing personnel must be familiar with the knowledge of food raw materials and master the market dynamics. Buy raw materials that meet the needs of the restaurant on time, with good quality and quantity, and conduct targeted inspections when appointing purchasing personnel.

(4) Shop around when purchasing. Buy high-quality raw materials at the most reasonable price, and at the same time, try to purchase locally to reduce the procurement costs such as transportation.

(5) Conduct regular professional ethics education for purchasing personnel. Set up the idea that everything is for the restaurant for the purchasing staff, and avoid shoddy or taking kickbacks privately.

(6) Formulate the procurement approval procedures. Departments that need raw materials need to fill in a purchase order (in triplicate, 2 copies for the purchasing department and 1 copies for the person in charge of the purchasing department), which will be handed over to the purchasing department after being approved by the chef. If the purchase amount exceeds the maximum limit, it should be reported to the restaurant manager for approval.

Step 2: Acceptance

Restaurants should formulate operating procedures for raw material acceptance, which are generally divided into three aspects: quality, quantity and price.

(1) quality: the inspector must check whether the purchased raw materials meet the original specifications, standards and requirements.

(2) quantity: check the quantity or weight of all the food raw materials, and check whether the delivered quantity is consistent with the purchase requisition quantity and invoice quantity.

(3) Price: whether the price of purchased raw materials is consistent with the quoted price.

if there is any discrepancy in the above three aspects, the restaurant should refuse to accept all or part of the raw materials, and the financial department should also refuse to pay, and notify the raw material supplier in time. If the acceptance is all qualified, fill in the acceptance form and the daily report of purchase.

Step 3: Inventory

Inventory is an important part of food cost control. Improper inventory will lead to deterioration or loss of raw materials, which will lead to an increase in food cost and a decrease in profit.

(1) A person shall be responsible for the storage and custody of raw materials. The keeper should be responsible for the security of the warehouse. No one is allowed to enter the warehouse without permission. In addition, in order to prevent the theft of raw materials, the locks must be changed regularly.

(2) The raw materials shall be stored according to the principles of classification, compartmentalization and "first in, first out". All the raw materials in stock should indicate the date of purchase, and do a good job in inventory turnover.

(3) At the end of each month, the storekeeper must make an inventory of the raw materials in the warehouse and fill in the inventory form. The number of points in the inventory should be weighed, and the inventory cannot be estimated.

the inventory should be attended by the cost accountant and the keeper. The profit and loss situation must be strictly audited by the restaurant manager. In principle, the ratio of the profit and loss amount of raw materials to the delivery amount of this month cannot exceed 1%.

Step 4: Distribution of raw materials

There are two important aspects in the distribution control of raw materials:

(1) Without approval, materials shall not be taken from the warehouse at will.

(2) Only the required food raw materials are allowed to be obtained, and the requisition form is used (in quadruplicate, 1 for the kitchen, 1 for the warehouse keeper, 1 for the cost accountant and 1 for the finance department).

the fifth step: rough machining

The cost control in the rough machining process is mainly to scientifically and accurately determine the net material rate of various raw materials. In order to improve the net material rate of raw materials, it is necessary to do the following:

(1) During rough machining, the raw materials are processed in strict accordance with the specified operating procedures and requirements, so as to achieve and maintain the due net material rate.

(2) For high-cost raw materials, experienced chefs should first test them and put forward the best processing method.

(3) The rejected parts (meat and bones, etc.) in the rough machining process should be recycled as much as possible, so as to improve its utilization rate and make the best use of everything in order to reduce the cost.

Step 6: Cutting and matching

Cutting and matching is an important step to determine the cost of main ingredients and ingredients. According to the actual situation of raw materials, the whole material should be used, the big material should be used, the small material should be used, and the leftovers should be used comprehensively to reduce the cost of dishes.

Restaurants generally implement the quota system of raw material consumption, and strictly side dishes according to the specifications and quality requirements of menu serving points.

once the quantitative consumption of raw materials is determined, it is necessary to make a calculation table for the quota of raw material consumption of dishes and earnestly implement it. It is strictly prohibited to have insufficient or excessive dosage or shoddy.

Step 7: Cooking

The cooking of catering products, on the one hand, affects the quality of dishes, on the other hand, is closely related to cost control. The influence of cooking on the cost of dishes is mainly in the following two aspects:

(1) the amount of condiments. In the cooking process, it is necessary to strictly implement the cost specifications of condiments, which will not only make the quality of dishes more stable, but also make the cost accurate.

(2) the quality of dishes and their rejection rate. In the process of cooking, we should advocate one pot, one dish, special dishes and special cooking, and operate in strict accordance with the operating rules to master the cooking time and temperature.

Step 8: Sales

On the one hand, the control of the sales step is how to effectively promote sales, on the other hand, it is to ensure that all the products sold have sales recovery.

first of all, we need to analyze the food sales rankings. Through analysis, we can not only find the effective demand of guests, but also promote the sales of catering.

The "star dishes" with high profit and popularity should be vigorously packaged and promoted, such as being developed into "dishes recommended by the chef";

Find out the reasons for the dishes with high profits and low popularity; It is necessary to plan how to sell low-profit but popular dishes and study how to improve profits;

The dishes with low profit and low popularity should be adjusted and replaced to improve sales efficiency and profit margin.

Step 9: Service

Improper service in the service process will also lead to an increase in the cost of dishes, which is mainly manifested in the following aspects:

(1) The waiter did not check the dishes ordered by the guests repeatedly when filling in the menu, so that the guests said that they did not order the dishes when serving.

(2) The service staff ate the food secretly, which caused the shortage of food and caused the guests to complain.

(3) The service personnel knocked over the dish plate and soup basin when passing or serving food.

(4) errors in dish delivery. For example, the dish delivery staff mistakenly sent the dishes ordered by the guests at table 1 to table 2, and the guests at table 2 did not explain.

in view of the above phenomenon, restaurants must strengthen the training of waiters, improve their service skills, establish a good sense of service, and formulate work procedures to reduce errors in the service process.

Step 11: Collection

The cashier is the most prone to make mistakes, so we must focus on control. It can be strictly controlled from the following aspects.

(1) to prevent the omission or omission of the price and quantity of dishes.

(2) accurately fill in the price of each dish on the bill.

(3) The accounting is correct at the time of closing.

(4) prevent account leakage or evasion.

(5) prevent corruption and fraud of cashier or other staff.

Step 11: Review

After the business ends every day, the restaurant account desk should prepare a "restaurant business day report" according to the bill and a la carte menu.

the business day report is made in triplicate, one for self-storage, one for the reception desk together with the bill signed by the guests, and one for the financial department to review together with all the bills, menu ordering, banquet reservation, and cash of the business income of the day.

The financial department should carefully audit according to the "Restaurant Business Day Report" and relevant original documents to ensure the interests of the restaurant.

Step 12: innovate and reduce the cost

There is a limit to the cost reduction, and it is difficult to reduce the cost after reaching the critical point. After the cost is reduced to a certain extent, enterprises can only reduce the cost by innovating technology, technology, adding or improving equipment, etc.

In terms of technological innovation, reduce the consumption of raw materials or find new and cheap raw materials to replace the old and expensive ones.

in terms of process innovation, the utilization rate of raw materials is improved, the loss of raw materials is reduced, and the yield or first-class product rate is improved.

In terms of workflow and management innovation, the labor productivity and equipment utilization rate are improved to reduce the labor cost and fixed cost content of unit products.

In terms of innovation of marketing methods, sales volume is increased and marketing cost per unit product is reduced.

Only by continuous innovation and effective incentives to stimulate innovation is the fundamental way out and the key to continuously reduce costs for catering enterprises.

Step 13: Grasp key points to reduce costs

Each link and point that forms the cost may have different roles in the cost, some of which play a key role, while others play a minor role. Therefore, enterprise cost control should start with key points.

For example, in the catering industry, it is difficult to find new raw materials, and the prices of general raw materials are relatively open and transparent. At this time, innovating cooking techniques and changing the combination of raw materials have become the key points to improve profits and reduce costs.

Step 14: Pay attention to controllable expenses and reduce costs

The cost of food in catering enterprises can be divided into controllable costs and uncontrollable costs. Uncontrollable costs generally refer to the costs caused by the decision-making of enterprises, including the salary of managers, depreciation expenses and some enterprise management expenses.

under general conditions, the uncontrollable cost rarely changes, and what can be grasped is the controllable cost.

controllable costs can be artificially controlled by raw material consumption, tableware consumption, raw material purchase price, office expenses, travel expenses, transportation expenses and capital occupation expenses.

Step 15: Grasp the system to reduce costs

Cost control requires the participation of all personnel. Establish a cost control system, establish a related incentive and restraint mechanism, and rely on the system to mobilize the subjective initiative of employees to control costs by means of incentives and restraints.

only by linking the cost saving with the immediate interests of the controller, can the passive cost control of the enterprise be transformed into the active cost control of all employees by means of rewards and punishments.

Step 16: Grasp the hidden cost and reduce the cost

The cost control obtained by reducing the quality of dishes and weakening the service quality is easy to weaken the competitiveness of enterprises. To achieve further cost control, it is necessary to control hidden costs.

the invisible cost refers to the expenses incurred in employee communication, the expenses incurred in talent flow and the expenses incurred in employee inefficiency. Implicit cost control not only ensures the production service, but also reduces the cost.