Direct cost is one of the most important costs of catering enterprises, including the procurement cost of raw materials such as food, beverage and seasoning. These costs can usually be calculated by multiplying the number of purchases per month by the unit price.

Indirect results include employee salaries, equipment depreciation, rent, office expenses, etc. The calculation of these costs needs to be allocated to each dish according to a certain proportion.

Profit is the income of catering enterprises after deducting direct costs and indirect costs. Enterprises can evaluate their own operating conditions according to the size of profits and take corresponding measures according to the actual situation.

Profit rate is an important index reflecting the operating efficiency of enterprises. In the catering industry, profit rate refers to the ratio of income to the difference between income and direct cost of enterprises. The higher the profit rate, the better the operating efficiency of the enterprise. On the other hand, if the profit rate is low, enterprises need to consider how to reduce costs and improve operating efficiency.

Cost control is one of the important means to improve the efficiency of catering enterprises. Enterprises need to comprehensively manage the procurement, storage and use of raw materials to reduce direct costs. At the same time, indirect costs can be reduced by improving production efficiency and reducing waste.

In the fierce competition in the catering market, marketing strategy is one of the important means for enterprises to win market share. Enterprises need to formulate their own marketing strategies according to market demand, their own characteristics, competitors and other factors.

For example, through coupons, membership and other means to attract customers; By improving the service quality, optimizing the taste of dishes and improving customer satisfaction; Expand brand influence through online promotion.

With the improvement of people's living standards and the change of consumption concept, the catering industry is also constantly developing and changing. In the future, the catering industry will pay more attention to the development of healthy, environmentally friendly, personalized and intelligent diet.

Healthy diets such as vegetarian food and organic food will become the mainstream; Catering enterprises will pay more attention to environmental protection, energy saving and emission reduction; Personalized catering and intelligent catering will also become the new development direction.

In a word, the catering industry is an industry full of challenges and opportunities. Enterprises need to master cost accounting methods, strengthen cost control, formulate their own marketing strategies, and keep up with the development trend of the industry in order to be invincible in the fierce market competition.

Increasing sales is the most direct way to increase profits. We can attract more customers and increase sales by introducing new dishes, promoting sales and building brands.

Reducing costs is another way to increase profits. We can reduce costs and improve profits by optimizing procurement channels, reducing inventory and improving production efficiency.

Improving service quality can increase customer satisfaction and return rate, thus increasing sales. We can improve the quality of service by improving the quality of employees and optimizing the service process.

Reasonable pricing is an important factor to improve profits. It is necessary to set a reasonable price according to market demand, own cost, competitors and other factors in order to obtain the maximum profit.

With the constant change of consumer demand, personalized catering will become the future development trend. For example, through the introduction of special dishes, customized services and other ways to meet the individual needs of consumers.

With the continuous progress of science and technology, intelligent catering will become the future development trend. For example, through intelligent ordering and intelligent delivery, service efficiency is improved and consumer experience is enhanced.

With people's attention to environmental protection, green catering will become the future development trend. For example, by promoting organic food, using environmentally friendly tableware and other means to reduce environmental pollution and improve corporate social responsibility.

With the arrival of brand era, restaurant chain will become the future development trend. For example, through standardized management, centralized procurement and other ways to reduce costs and improve brand competitiveness.

In a word, the catering industry is an industry full of opportunities and challenges. Enterprises need to master cost accounting methods, strengthen cost control, formulate their own marketing strategies, and keep up with the development trend of the industry in order to be invincible in the fierce market competition.