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

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 mode is closely related to direct cost, so it is natural to strictly supervise it. The management of personnel and the use and maintenance of other articles should be fully integrated into the control system to achieve the predetermined control objectives. (1) direct cost control

Effective food and beverage cost control does not mean blindly reducing expenses or purchasing low-cost raw materials to try to save expenses, but means analyzing the rationality of expenses in a scientific way, planning the annual or monthly expenditure budget before all actions are carried out, then monitoring whether the whole process conforms to the established budget, and finally correcting the budget through evaluation and review to improve the control system.

① Steps of direct cost control

A. Establishing cost standards

The so-called standard of setting up expenses 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 costs during processing. The proportion of food cost depends on three factors: the price at the time of purchase; The weight of each dish; Menu price.

B. Record actual operating costs

The catering industry often encounters some unexpected obstacles in its operation, sometimes artificial, leading to waste, and sometimes natural disasters affect the cost of raw materials. These factors will be directly reflected in the operating costs. Therefore, by truly recording the cost of the operation process and comparing it with the estimated expenditure standard, we can immediately find the deficiency of management and improve the control system in time. Ten factors affecting operating costs can be summarized as follows:

Transmission error; Improper storage; Production and consumption; Cooking shrinkage; Uneven control of food ingredients; Improper service; Intentional or unintentional short-term cash income; Failure to make full use of the remaining 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 formulating the standard of the gap, managers should first evaluate the amount and time sequence to avoid putting the cart before the horse and failing to achieve the real control purpose.

② Direct cost control method

Every process of catering products, from the procurement of raw materials to the sale, is related to the cost, 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 choose the types and quantities of dishes.

The standard unit price refers to the food cost required to cook 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 ingredients.

B. Procurement of raw materials

Buying too much may cause storage difficulties and increase the chances of food consumption (especially fresh products), but too little quantity may cause demand and shortage, and the unit price will also increase. Therefore, accurate forecast of sales volume, regular inventory and flexible change of some menus are the key points that purchasing and inventory management personnel should pay attention to in order to save the safety of use. www.yazhixian.com

C. Food and beverage production

The negligence of producers, improper control of temperature and time, inaccurate calculation of quantity, or improper handling often lead to food waste and increase costs. Therefore, in addition to encouraging the use of standard recipes and standard portions, the total amount of food can be strictly controlled through cutting tests.

D. Mode of service

There is no standard equipment, leftover food is not properly handled, there is no detailed record of food sales and kitchen shipment, and food delivery to guests is delayed, which will cause food waste and damage and affect costs. Therefore, planning a suitable service process in advance will help to control costs. (2) Employees who are not trained enough in indirect cost control are naturally inefficient and difficult to improve productivity; When employees are tired, the quality of service will also decrease, which will affect the expenditure of personnel expenses. Effective distribution 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, employee accommodation, insurance and other benefits, among which the salary cost is the largest, accounting for about 20% to 30% of the total operating income, which will fluctuate slightly mainly according to the differences in business style and service quality.

① Control of wage cost

A. Control method

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 make a thorough analysis 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 method). Both methods can clearly calculate the average productivity of service personnel and can be used as the basis for scheduling.

-Staffing: Based on standard productivity and 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 wage from the standard working hours: roughly estimate the standard wage expenses, and then make a comparative analysis with the actual situation as a reference for managers to monitor the whole operation and control costs.

B. Ways to reduce wage costs

Different types of catering industries have different requirements for the level of employees, and the structure of salary costs is naturally inconsistent. If managers find that the salary cost is too high and does not meet the operational efficiency, they can take the following steps besides revisiting the positioning of service standards:

-replacing manpower with machines. For example, automatic dishwashers have replaced manual dishwashing.

-Rearrange the facilities inside and outside the restaurant and the moving process to reduce time waste.

-simplify the work.

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

-Strengthen the training of teamwork spirit and improve work efficiency.

② Control recurrent expenses.

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