The business analysis of catering focuses on the following three aspects: analysis of revenue, costs and related operating data; analysis of customer source composition and per capita consumption; analysis of dishes
Below, we will analyze The above three aspects of analysis are elaborated in detail.
Income, cost and related operating data analysis
(1) Purpose of analysis
By analyzing operating income and costs, determine whether you have successfully obtained a larger Increase operating income while minimizing expenses.
(2) Analysis method
Compare operating data with data from historical accounting years.
(3) Key points of analysis
1. Total operating income = food income of each restaurant + alcoholic beverage income + service fee
2. Revenue of each restaurant = total food and beverage revenue/number of restaurants
3. Catering department utilization rate = number of guests/number of seats
4. Sales per seat = food and beverage sales/number of seats
5. Consumption per customer = food and beverage sales/number of customers
6. The ratio of alcohol sales to food sales = alcohol sales/food sales
7. Food cost rate = food cost/food sales × 100%
8. Labor cost = catering department labor cost / food and beverage sales × 100%
(4) Analysis steps
1. Obtain the current month's revenue cost, cost amount, and other operating data through financial statements, such as
2002, June 2002, May 2001, June 2000, June 1999, June
Operating income of 895,000 786,000 yuan, 632,000 yuan, 743,000 yuan, 801,000 yuan
Operating costs 384,000 yuan, 314,000 yuan, 265,000 yuan, 304,000 yuan, 328,000 yuan
Food cost rate 43% 40 % 42% 41% 41%
2. See the table above, if the food cost rate is planned to be 45%, you can see that the food cost rate for the month is normal. And due to the poor operating performance of the restaurant in the previous period (that is, in May), the hotel took a series of measures, such as strengthening promotions and launching food festival activities in an effort to improve. To check whether these activities are effective, you can learn from the analysis of the income situation.
3． For example, the financial statements show that the cost of catering exceeds the standard, then catering can find the reasons for the cost excess from the following 6 aspects:
(1) Menu planning issues: ① Is the menu too many and too monotonous? ② High costs in the menu Whether it is balanced with low cost; ③ Whether low-cost dishes are promoted effectively; ④ When costs increase, whether vegetable prices need to be adjusted.
(2) Procurement issues: ① Whether there are too many perishable food ingredients; ② Whether there is non-competitive procurement; ③ whether the procurement monitoring system fails; ④ whether there are fraud loopholes in the procurement process.
(3) Acceptance issues: ① If there is private storage of goods on receipt, is there a check on the accuracy of invoices, prices, and quantities? ② Acceptance of goods of poor quality or insufficient weight, etc.
(4) Storage issues: For example, whether spices are spoiled due to improper storage, whether there are problems with storage room management, etc.
(5) Bill control issues: Whether various bill controls are in place.
(6) Preparation and processing issues: Whether there is a waste of rough processing, whether there is no standard cooking and preparation; whether the customer's ordering is inaccurate, resulting in waste of advance processing, etc.
(7) Service issues: whether standard utensils are used when serving dishes, etc.
(8) Sales problems: such as waiters stealing food, guests keeping accounts, discounts due to service complaints, internal banquets and discount regulations are not strict, etc.
4． Compare other operating data with historical accounting years
(5) Analysis, evaluation and countermeasures
Through analysis, it mainly evaluates whether the current catering turnover and cost control are in the best state, and whether the current period's catering turnover and cost control are in the best state. Whether the operation and new sales methods are effective, and put forward relevant countermeasures for the current problems.
1． Countermeasures to increase revenue; 2. Countermeasures to reduce costs; 3. Countermeasures to increase seat utilization.
Analysis of customer source composition and per capita consumption
(1) Analysis purpose
Understand the customer source composition of each restaurant, and grasp the impact of various customer sources on the hotel in the current period Contribution to turnover and further strengthen market positioning.
(2) Analysis points
1. Realized income ratio of various customer sources;
2. Comparison of the per capita consumption of each restaurant with the market positioning of the restaurant.
(3) Analysis steps
1. The customer consumption situation is divided according to banquets, groups, conference dining (venue rental) and individual guests.
2． Compare the revenue of each customer source with the end of historical months (years) to discover the market potential of each customer source. If meetings and teams in that month cause a significant increase in catering sales, the sales department should be encouraged and required to vigorously promote the team and meeting market. Another example is that the wedding banquet market has potential, and wedding banquet sales in the next business period should be planned in advance.
3． The per capita consumption level of each restaurant is calculated according to the formula. For example: high-end catering is positioned in the high-end market, and the per capita consumption should be between 150 yuan and 200 yuan; mid-range catering is positioned in the mid-range market, and the per capita consumption is set between 50 yuan and 80 yuan; buffet restaurants are targeted at citizen consumption, and the per capita consumption is set at 30 yuan ~50 yuan; in this way, based on whether the actual per capita consumption of each restaurant is within the plan, it is possible to verify whether the market positioning is consistent with the restaurant consumption.
(4) Analysis, evaluation and countermeasures
The analysis of the customer source market can help catering managers solve the dynamic changes and customer source potential of different customer sources, so that operators can better understand the customer source market. Different customer sources come up with business and sales strategies. For example: sales strategies for different customer sources; dish strategies for different customer sources; personalized service strategies for different customer sources, etc.
The analysis of per capita consumption of restaurants can help catering managers understand whether the actual consumption of different restaurants is consistent with the restaurant's positioning; help operators make decisions about the consumption of different restaurants, such as: whether high-end and low-end dishes should be adjusted Proportions, whether some dishes should be introduced, whether dish prices should be adjusted, etc.
Dish analysis
(1) Purpose of analysis
Through analysis, we can understand which dishes are popular with customers and which dishes contribute more to the restaurant’s profits, so that we can make adjustments to the menu. Corrections, trade-offs.
(2) Analysis method
ME analysis method: that is, by analyzing the popularity and gross profit margin of restaurant dishes, determine which dishes are best-selling and have high gross profit; which dishes are both Which dishes are not popular, but gross profit is low; which dishes are popular, but gross profit is very low; which dishes are not popular, but gross profit is high.
(3) Analysis steps
Dish analysis is not to analyze all the dishes together, but to analyze them separately by category and dish. Chinese dishes can be divided into four categories : Cold cuts, hot dishes, soups, noodles. Western dishes can be divided into six categories: appetizers, soups, salads, main dishes, desserts, and drinks.
Let’s take Chinese hot dishes as an example to illustrate the analysis steps.
1． The ranking of Chinese restaurant dishes by sales is shown in Table 2
Menu analysis table?
Dish name Sales number Sales percentage Customer welcome index Price Sales volume percentage Sales index evaluation< /p>
Celery protein stewed oyster slices 60 26% 1.3 26 1560 32% 1.6 Best-selling high profit
Griddle pot tea tree stew 30 13% 0.65 18 540 11% 0.55 Low interest rates
Fish fragrant eggplant tomato 20 9%0.45 22 440 9%0.45 Inlinrative low interest
Pickled pepper bone marrow 80 35%1.75 12 960 20%low interest
Stir-fried chicken with mushrooms 40 17% 0.85 35 1400 29% 1.45 Slow sales and high profits
Note: Popularity index = percentage of various dishes/percentage of various dishes available for sale
2. Based on the calculations in the above table, different dishes are classified as follows:
Star category: Braised celery protein slices; Question mark category: Stir-fried chicken mushrooms; Plow horse category: Pickled pepper beef bone marrow; Dog category: Dried Pot tea tree stew, fish flavor eggplant cake.
(4) Analysis, evaluation and countermeasures
Adopt different methods and countermeasures for the different categories of dishes analyzed above:
1. Star dish: It is the profit-making item of the restaurant. The menu should be retained and placed in a conspicuous place on the menu to ensure the continuity of the quality of the dish. It should not be easily changed (plate presentation, size, etc.), and the price can be flexible.
2． Farming horse dishes: It is an item of small profits but quick turnover in the restaurant. If the price is not too low, it can be retained as a bait to attract customers to the restaurant. It can be placed in an inconspicuous place on the menu, but it should also be adjusted when this type of dish obviously affects the sales of highly profitable dishes.
3． Question mark dishes: Dishes that are not popular but have high profits can cater to some customers who are willing to pay high prices; but if the sales volume is low, the dish should be canceled; if it is retained, it should be placed in a conspicuous place on the menu, and some special promotions or price reductions should be made.
4． Dog dishes: not popular, low-profit dishes, usually immediately removed from the menu, but this dish can sometimes be used for banquets and special orders to balance nutrition and price at banquets.
After conducting menu analysis, the following issues should be considered when adding dishes:
1. Low operating skills and low labor costs;
2. High visibility and development potential;
3. Stable costs;
4. Dishes that are not easy to make at home ;
5. Low cost, good sales;
6. Higher profit margin.
In summary, the analysis of catering economic activities can help catering operators find effective channels to increase revenue and control costs, seize customers and find market positioning, and at the same time provide timely modification of menus and launch Dishes method.