Control and Analysis of Hotel Catering Cost At present, the competition in the catering market is becoming increasingly fierce. In this context, if the hotel catering industry wants to be in an invincible position in the competition, it must carry out targeted cost control and strengthen cost management according to its own operating characteristics. First, the characteristics of hotel catering business and the significance of its cost analysis (1) the diversity of catering product forms and the transience of production and sales are the difficulties in hotel catering cost control. Specifically, it is mainly manifested in the following aspects: 1. The variability of catering income and seasonal catering income account for a large proportion of hotel operating income. Regarding the control and analysis of hotel catering costs, the main body of the report is about the control and analysis of hotel catering costs. At present, the competition in the catering market is becoming increasingly fierce. In this context, if the hotel catering industry wants to be in an invincible position in the competition, it must carry out targeted cost control and strengthen cost management according to its own operating characteristics. First, the characteristics of hotel catering business and the significance of cost analysis (1) The diversity of catering products and the transience of production and sales are the difficulties in hotel catering cost control. Specifically, it is mainly manifested in the following aspects: 1. The variability of catering income and seasonal catering income account for a large proportion of hotel operating income. In China, the catering income of general tourist hotels accounts for 30-40% of the income of tourist hotels, and the income of well-managed hotels can exceed the income of rooms. Because the daily meal volume and per capita consumption of the catering department are not fixed, its income has great variability; At the same time, the operation of catering has a strong seasonality, and its annual sales will change with the change of seasons. The same sales business has obvious differences on the same day. 2. The short-lived distribution chain catering production is characterized by the buyer's responsibility before production. In order to meet the needs of customers, the catering department processes food into finished products, which can be quickly converted into cash. Because of its short product life cycle, there are few ready-made products in the catering department, and some are just ready-made menus for customers to order. 3. It is difficult to predict reasonable inventory. Because it is difficult to predict customers' tastes, the designed dishes can not satisfy all customers, and the phenomenon of temporary ordering often occurs, and ordering food is random and unpredictable, which brings certain difficulties to cost control. It is very necessary to make certain predictions and reserve enough raw materials. 4. Labor-intensive hotel catering industry is different from manufacturing industry. Due to the development of science and technology, the manufacturing industry adopts automatic production, and even uses robots instead of operation, which makes the demand for labor in enterprises decrease sharply. On the contrary, the hotel catering industry has a large and efficient staff, which can meet the needs of customers at any time. In fast food restaurants, the labor cost may be less than 20%, while in clubs it may be as high as 50% or more. The characteristics of the above-mentioned hotel catering business determine the characteristics of flexible implementation standards of manual intensive management, unfixed quantity and types of products sold, and difficult to grasp reasonable inventory. (2) Hotel catering cost analysis refers to comprehensively analyzing the changes of hotel catering cost level and its composition by using hotel catering cost accounting data and other relevant materials, studying the factors affecting the rise and fall of hotel catering cost and the reasons for its changes, and looking for the law and potential of reducing costs. Hotel catering cost analysis is the premise of cost control. Through cost analysis, we can correctly understand and master the law of cost change and constantly tap the internal potential of hotel catering; Reduce catering costs and improve hotel economic benefits. Through the analysis of hotel catering cost, we can effectively control the implementation of the cost plan and evaluate the implementation results. Affirm the achievements and point out the problems, so as to take measures to improve the management level, provide the basis for making the next cost plan and making new business decisions, and point out the direction of hotel catering cost management in the future. Second, the focus of hotel catering cost analysis Hotel catering revenue generally accounts for about 30%-40% of the total revenue, which has become one of the main sources of hotel revenue, and its corresponding costs have also become the main content of cost control. Hotel catering cost control should be based on cost analysis, so as to be implemented. The author mainly discusses the main points of hotel catering cost analysis from three aspects. (1) Analysis of the standard cost and actual cost of menus In the catering department, menus occupy an important position. Menu not only determines how to organize and manage catering business, but also determines the degree to which catering objectives are achieved. For customers, the menu is not just a list of food provided, but represents the image of the operator; For food producers, the menu determines which foods must be prepared; For salespeople, menus are the main internal marketing and sales tools; For cost control personnel, menu is the basis of cost analysis and the main means of cost control. When designing the menu, the chef should not only consider the interests of customers, but also consider the financial objectives of catering operations. Each menu dish must be equipped with a standard formula, which requires specific ingredients, the quantity required for each ingredient, the production process, the size of each serving, and the corresponding equipment, side dishes and other data needed for food production. After the standard menu and the standard serving share are determined, the standard cost of each serving or the standard cost of the whole set of dishes can be calculated, and the standard cost of menu is the basis of catering cost analysis. Examples are as follows: 1. Cost Analysis of Banquet The most common form of banquet is wedding banquet. Generally, each hotel is equipped with multiple wedding banquet menus for customers to choose from. Every wedding banquet menu has a standard menu, and the standard cost of the menu can be calculated according to the standard menu. Determine the kitchen supervisor according to the banquet menu. China kitchen is usually in charge of wedding banquets. The cost control department can compare the actual transfer cost of each banquet with the standard cost of the menu to determine the rationality of the transfer and the standardization of the operation. If the difference between the cost rates of each banquet is greater than 3%, then the transfer of this single banquet is basically problematic. In order to prevent the banquet hall from being used as a trash can, transshipment needs to be controlled. The main means of control is banquet cost analysis, which can be analyzed according to the difference between consumption and price to find out the existing problems. The calculation formula of cost variance rate per seat is as follows: cost variance per seat = actual cost per seat-actual number of tables × standard cost variance rate per seat = cost variance per seat ÷ actual income per seat 2. Chinese food cost analysis is similar to banquet cost analysis. Simple work can be analyzed in ten days or monthly. The standard total cost is determined according to the sum of the product of the actual sales quantity of each dish and the standard menu cost. If the difference between the standard total cost rate and the actual cost rate exceeds a certain proportion, some cost control problems may occur, some operations may not be carried out according to the standard, and some losses and wastes may occur. The proportion should be determined according to the actual operation of the restaurant and the importance principle of cost control. If the guest has a standard menu, it is reasonable to determine 1%, and some restaurants may determine 2%, 3% or even 5%. Its calculation formula is as follows: standard total cost = ∑ actual number of copies sold per dish × standard total cost rate of the dish = standard total cost ÷ menu total income cost and standard menu difference rate = actual cost rate-standard cost rate (II) Analysis of sales ratio: The composition of catering cost is complex and the operation flexibility is great. Different proportion of food sales will lead to different cost rates, which in turn will affect the gross profit margin. Customer-oriented catering industry pursues not only customer satisfaction rate, but also higher gross profit margin of catering. How to match the proportion of dishes, how to price and how to sell them is a very profound knowledge. This paper mainly discusses the influence rate of dish sales ratio on gross profit and cost and the possible problems. 1. Analysis of food sales ratio The restaurant only deals in three kinds of dishes, namely high-grade dishes, such as shark's fin, bird's nest and abalone. Mid-range dishes and low-range dishes, such as vegetables, home-cooked dishes and ordinary snacks. According to the goal of hotel catering operation, considering the interests of customers, if the restaurant operation is relatively stable, the average monthly income is d, D=R 1+R2+R3, the average cost rate of high-grade dishes is 50%, the income is R 1, the average cost rate of middle-grade dishes is 35% (budgeted cost rate), the income is R2, and the average cost rate of low-grade dishes is 25%. The formula of average gross profit rate can be obtained as follows: average gross profit rate of food% = 50% × r1/d+65% × R2/d+75% × R3/d = 75%-10% × (2.5r1+R3) ÷. If it is more than 65,438+0.5 times, the cost rate will decrease and the cost rate will increase. According to the formula, the proportion of high-grade products can't exceed 40%, otherwise the food cost rate can't reach the business target, which is the theoretical basis of analysis and the management criterion. In the actual analysis, we can classify the cost rate higher than 45% as high-grade products, analyze its proportion in the total income and its impact on the food cost rate, and feedback it to the hotel catering department in time according to the analysis results. 2. Analysis of liquor sales ratio The analysis of liquor sales ratio is similar to that of food sales ratio. According to the general management principle, the cost rate of glass wine and beverage is low, and the cost rate of bottled wine is high, so the sales ratio and cost of bottled wine are the focus of analysis. (III) Analysis of inventory turnover rate Inventory turnover rate (times) refers to the ratio of sales cost to average capital occupation of inventory in a certain period of time, and is a comprehensive index to measure and evaluate the management efficiency of enterprises in purchasing inventory, putting into production and sales recovery. The calculation formula is as follows: inventory turnover times = cost of goods sold ÷ average inventory balance = (beginning inventory+ending inventory) ÷2 According to the operating characteristics of the hotel, the hotel's inventory is not reserved for production and sales, and some of it is included in operating expenses, such as free refreshments, drinks, etc. Therefore, in order to accurately measure the efficiency of inventory management and calculate the inventory turnover times, the following figure is needed: inventory turnover times = total shipments ÷ average inventory balance ÷ average inventory balance = (beginning inventory+ending inventory) ÷2 Certain standards need to be determined to measure the efficiency of inventory management. The standard needs to be determined according to the actual operation of the hotel and the average monthly inventory usage based on experience. If three commodities are stored, namely, inventory 1, inventory 2 and inventory 3, the average monthly usage can be determined as M 1, M2 and M3 respectively according to the actual picking situation. In order to meet business needs, the inventory should be kept for 2.5 months at the longest and 0.5 months at the least. If the actual monthly inventory turnover rate is far from the standard turnover rate, there must be something wrong with inventory management. The main problems are summarized as follows: 1. High inventory turnover rate. It shows that the shortage of inventory reserves may lead to loss of shortage, and it is also easy to be complained by the hotel catering department, especially the hotel catering industry. The prime time for sales is usually in the evening. In view of the underdeveloped logistics distribution system in China, zero inventory is often impossible to achieve. 2. The low inventory turnover rate indicates that the inventory reserve is high and there are probably unsalable products. As we all know, food has a certain shelf life, and once it expires, it can no longer be used, so the risk of potential loss is also great. In order to prevent the loss of inventory due to shelf life, the shelf life of inventory should be checked regularly in management, and early warning notices should be set up based on advanced inventory management software. In a word, in order to improve the management level of hotel catering operation, cost analysis tools must be fully and effectively used. Among them, the three aspects discussed above, including the difference between menu standard cost and actual cost and the analysis of business problems, the relationship between sales ratio and cost ratio, gross profit margin and its analysis, the determination of reasonable inventory turnover rate and the diagnosis of possible problems in inventory management by using inventory turnover rate, are the key points that need special attention.