first, two misunderstandings should be eliminated in hotel catering cost control. first, the lower the hotel catering cost, the better. In hotel catering cost management, many people often have a misunderstanding that controlling costs means reducing the absolute amount of cost expenditure and reducing the cost rate. In fact, this is a one-sided understanding of hotel catering control. In order to ensure the quality of catering products and hotel service in hotels (especially high-star hotels), the catering cost should be at a reasonable level, and the product quality should not be reduced to control the cost, which will harm the interests of consumers and eventually make the hotel lose its reputation and market. Second, it is believed that hotel catering is a high-end consumption place, and high price and high gross profit reflect the hotel's grade. In fact, this is also a misunderstanding. The high-grade hotel catering is mainly reflected in the quality service she provides to guests and the quality of various dishes, not in the price.

second, the hotel catering cost rate should be a changing concept, that is, the cost rate should be adjusted at any time according to the development and changes of the catering situation, instead of being consistent for several years or even more than ten years. According to the investigation, there is a direct relationship between the serious decline of catering income in the hotel industry and the constant cost of hotels for several years or even more than ten years. With the vigorous development of non-hotel catering industry and fierce competition, the profit of catering industry is gradually entering the era of social average profit (or meager profit), so it is necessary to adjust the hotel cost rate determined according to the era of high profit (or profiteering). The feasible methods are: by appropriately raising the cost rate (or keeping the absolute cost unchanged and lowering the sales price), making the hotel catering cost rate close to that of non-hotel catering, expanding the catering market by giving full play to the advantages of hotel catering and high-quality and characteristic services, actively participating in the competition with non-hotel catering, and increasing the catering revenue by expanding operating income and relatively reducing the total variable cost expenditure.

Third, take practical measures to reduce the cost of raw materials. Hotel catering costs are mainly composed of the purchase price of raw materials and related procurement expenses. At present, hotels are basically applying for purchasing catering raw materials by using departments, and the purchasing department is responsible for purchasing. This kind of division of labor and cooperation has its advantages, but it also has some disadvantages. Its outstanding performance is that the using departments often emphasize the quality of materials and ignore the control of prices, resulting in an increase in cost rate. To change this situation, it is necessary to first make it clear that the catering administrative director and the chefs of various restaurants are responsible for controlling catering costs and should participate in the determination of the variety, quantity, quality and price of purchasing raw materials; Secondly, the purchasing department should provide as many varieties of different grades as possible, and try the methods of bidding and group purchasing for bulk purchase to keep the purchase price as low as possible from the aspects of purchase quantity and stable supply; Finally, the cost control manager should supervise the implementation of the purchase price and manage the cost dynamically, so as to provide a possible space for controlling the cost and increasing the catering revenue.

Fourthly, as the manufacturing department of catering products, the kitchen should improve the comprehensive utilization rate of various raw materials. On the premise of ensuring the quality of hotel catering products, efforts should be made in the design of dishes, and raw materials should be comprehensively utilized to reduce the waste of auxiliary materials and scraps, so as to control the growth of cost.