Under the objective conditions of market economy, establishing and perfecting financial management system is the basic requirement of standardized cost management of staff canteen. Because the perfect financial management of canteen is based on systematic financial data, it manages the whole process of canteen management and service activities, and penetrates into all aspects of canteen management and service through financial management, which is very systematic and comprehensive. Not only the cost management of staff canteen, but also the success or failure of other management work will ultimately be reflected in the success or failure of financial management. Therefore, perfecting and accelerating the financial management system of staff canteen is the only way to strengthen cost management and improve the economic benefits of canteen. The establishment of the financial management system of staff canteen must be based on the characteristics of canteen management service, from the procurement of main and non-staple food raw materials to acceptance, storage and distribution, from food processing to sales. Manage and control the supply of main and non-staple foods and materials in the canteen from the aspects of procurement, acceptance, storage, warehousing, inventory, loss reporting and other logistics activities; Manage operating income and expenses from the ratio of operating service income to its costs and expenses.
2? , strengthen the management and supervision of raw material procurement, standardize and control procurement costs.
Strengthening the management and supervision of raw material procurement in canteens is an important link in the food cost management of staff canteens. Therefore, it is necessary to formulate and improve the strict and standardized management and supervision mechanism of raw material procurement, and standardize and control the cost of raw material procurement. First of all, it is necessary to establish a system for reporting and approving raw material procurement plans. According to the characteristics of complex varieties, small quantity and short shelf life of the main and non-staple food raw materials or finished products purchased in the canteen, and according to the actual needs of the operation room, scientifically formulate the material procurement plan and report it to the relevant person in charge for approval before purchasing; Secondly, it is necessary to establish a strict procurement inquiry and pricing system. It is best to set up a market inquiry and pricing team in the canteen, and compile the purchase price catalogue after regular and extensive investigation, which will be used as the basis for guiding the purchase of raw materials in the canteen and determining the purchase price; Third, it is necessary to establish a public bidding system for large-scale material procurement. The procurement of rice, flour, oil, meat, poultry, eggs, fuel, wine and drinks commonly used in canteens should be invited by public bidding, which is conducive to ensuring the good benefits of material procurement and preventing violations of discipline and discipline; Finally, it is necessary to establish a strict procurement acceptance and inventory material management system, formulate material acceptance standards, and determine the person responsible for acceptance.
3? Strengthen the cost supervision and assessment of canteens and standardize the management behavior of school canteens.
In order to ensure the stability of food prices in staff canteens and the healthy operation of their business and service activities, it is necessary to implement effective supervision and assessment of canteen costs, which is also an important measure to standardize the management behavior of school canteens. With the continuous development of the canteen's own economy, the role of internal supervision and assessment is becoming more and more important. The internal supervision and assessment of the staff canteen is first to supervise and assess the food expenses and the completion of various economic indicators issued by the school. School finance, logistics services and canteen departments should organize a supervision and evaluation team. If conditions permit, it is best to introduce the internal audit system of canteens, and implement regular audit supervision and irregular special audit supervision for staff canteens. Secondly, collect the opinions and suggestions of school staff and students to improve the democratic management level of canteen meals. Thirdly, the accountant is responsible for supervising the operating income and expenditure of the staff canteen, especially the expenditure through daily accounting. Through the daily inspection, supervision and assessment of the service activities of the staff canteen, the price and quality of meals in the staff canteen can be effectively monitored, thus standardizing the management behavior of the school staff canteen.
4? Strengthen the standardized management of staff canteens and curb the impact of market price fluctuations on food costs.
In view of the pressure brought by the fluctuation of raw material prices of staple food and non-staple food in the market, canteens should strengthen the standardized management of processing, production and sales of staple food and actively resolve the cost pressure brought about by the rising raw material prices in the market. First, strengthen the management of standard costs and standard recipes in staff canteens. Standard cost management is a cost management method to compensate the total cost of making certain food and dishes from the specified weight and quantity of food and dishes and the gross profit margin of sales. Standard recipe management method is a management method that specifies the name, number of copies, weight, name, specification and quantity of raw materials, required production equipment, production procedures, time and production method of a certain food or dish. Although this management method is difficult to implement, it plays a very important role in controlling food costs, improving food quality and ensuring the interests of diners. Second, the menu of the staff canteen should be arranged scientifically, and the main and auxiliary recipes of high-priced raw materials should be avoided as much as possible, and the price level of meals should be raised reasonably, so as to ensure that ordinary diners can eat well on the one hand and meet the dining needs of training and business entertainment on the other. The third is to formulate the output rate standards of all kinds of raw materials and the utilization scheme of leftover materials to make the best use of them.