1, establish cost control consciousness
Consciousness is the motive force guiding people's daily behavior, to staff canteen cost management should let every canteen staff, including canteen managers to establish a cost control consciousness, understand the importance of cost control, and then the consciousness into action, in order to reflect the value of cost control.
Specifically, the following three ways can be taken: regular cost management training for all staff, by inviting experts in the cost management of the canteen, the use of lectures to each employee to preach the importance of cost management, popularization of knowledge of cost management, so that each employee of the canteen cost to produce a certain degree of understanding of the necessity to understand the saving of food, energy saving.
Regularly convene cost meetings, through mutual communication among the participants, summarize the problems missed in cost control, carry forward the advantages accumulated in cost control; learn advanced concepts in cost control, and then make all the staff in the canteen realize that good cost control is the basis for improving the overall management level of the canteen.
The introduction of the "five" management concept, "five" management concept originated in the 1950s Japanese companies "5S" site management method, the essence of which is that "Work is often organized, every day often tidy up, the environment is often clean, things are often standardized, everyone is often self-discipline".
For example, by "always organizing", all kinds of ingredients and tools are divided into essential, non-essential and non-essential items according to the frequency of use, so that only essential items are kept on the work site, non-essential items are cut down, and non-essential items are cleaned up, thus reducing the cost of purchasing and warehousing.
Through the "constant reorganization", all kinds of necessities are placed in different categories, and the places are clearly marked, which improves the working efficiency, reduces unnecessary waste as much as possible, and lets the staffs develop the good habit of saving money, which fully mobilizes the staffs' self-discipline, and finally builds up the awareness of cost control.
2, the implementation of all staff, the whole process of cost control
Cost control is a comprehensive, systematic economic management work, only focused on a certain link or a certain type of people are unable to achieve the cost control objectives, so we must take all staff, the whole process of cost control.
Total cost control should be considered from the horizontal and vertical dimensions, from the horizontal point of view, including purchasing staff, receiving and inspection staff, warehousing staff, receiving staff, food production staff, service personnel, food pricing staff, and even financial personnel and personnel management staff; from the vertical point of view, including the canteen's front-line staff, middle managers, senior decision makers and even service recipients. The so-called total cost control is to include all aspects of the personnel.
The whole process of cost control refers to all production and operation activities of the canteen into the cost control, and to sort out and optimize the workflow, deal with the interface between the various links to ensure that the transmission of information in an orderly and efficient manner.
At the same time, in the whole process of cost control should not only pay attention to the obvious costs, such as food procurement costs, utility costs, but also pay attention to hidden costs, such as service costs, human resources costs. Only cost control to achieve full participation, the implementation of the whole process can really improve efficiency and achieve cost control goals.
3, improve the cost control system
The effective implementation of cost control relies on a perfect cost control system, the establishment of a set of perfect cost control system should start from the following two points: the development of standardized cost standards, that is, the cost of the production of dishes to achieve the precise quantification. Part of the staff canteen for each dish to develop a standard menu, clear each kind of dish requires a variety of raw materials, ingredients, seasonings, the exact number of cooking methods and other information, while in the canteen set up a full-time food preparation staff.
The task is in accordance with the standard recipe for the chef to provide a specified number of ingredients, and then the chef is responsible for the production of processing, and then make the production of dishes more quantitative standards, which has become an important basis for cost control.
In the production and operation of all aspects of the development of a strict cost control system, the establishment of standard workflow, standardize the use of various types of documents, and clarify the cost of all types of personnel responsibility for the production and operation of all activities involved in the institutionalization of the process, standardization. This not only provides a reliable institutional guarantee for cost control, but also reduces the possibility of risk.
4, innovation cost control means
Cost control means is the implementation of cost control tools, but at present, the staff canteen cost control means are still relatively backward and single. Therefore, the innovation of cost control means can greatly enhance the implementation of cost control efficiency, specifically can take the following three ways: build information technology cost control system, information technology cost control system is the future trend of cost management development.
In terms of the staff canteen, can be purchasing, acceptance, warehousing, collaterals and other aspects of the integration of a set of ERP management system, canteen staff only need to operate in accordance with a certain order on the computer, you can complete the above aspects of the records and accounting work, while the use of the network can also be set up to query the latest market prices of ingredients, service users satisfaction surveys and other functions. This not only reduces the workload of the cafeteria staff, but also greatly enhances the timeliness and accuracy of data transmission.
Diversification of cost analysis methods, cost analysis, in addition to the use of Excel to produce spreadsheets, but also the use of Access database data sorting and integration, so that you can quickly filter out valuable information. In addition, cafeteria managers can also use cost posture analysis, value chain analysis, target cost analysis and other methods to divide the cost responsibility, optimize the cost structure, determine the selling price, and then make the cost analysis more scientific, cost decision-making more reasonable.
Increase the introduction and training of cost management professionals. Cafeteria managers can recruit from outside both financial knowledge and understanding of the business characteristics of the cafeteria professionals, entrusted to carry out the work of cost control of the cafeteria, but also in the internal training of outstanding staff to become a cost manager of the cafeteria, to assist the cafeteria managers to fulfill the cost management responsibilities, to complete the cost control objectives, to provide manpower security for the stable development of the cafeteria.
Lack of awareness of cost control
Lack of awareness of cost control is the primary problem faced by the cost management of staff canteens within the unit, especially the staff canteens of government agencies or institutions. Finance for each employee has set a high standard of food, so the canteen staff generally lack of cost concepts, their cost control awareness is relatively weak. In addition, the lack of cost control awareness is not only reflected in the canteen front-line staff, some canteen managers also lack of understanding of cost control.
The reason: do not recognize the importance of cost control; do not understand the methods of cost control, resulting in the incomes do not meet the expenditures and so on happened one after another. Cafeteria managers often simply by adjusting the price of meals to make up for the shortfall in the cost of the cafeteria, but this method often makes the cafeteria is caught in a vicious circle of meals continue to increase in price, and ultimately a serious impact on the normal operation of the cafeteria and sustainable development.