This paper makes a series of analysis on how catering enterprises should reasonably control their own costs as a reference for enterprise cost control.

Keywords: catering enterprises; Cost; Procurement; Inspection method

Cost is the lifeline of an enterprise. In order to meet the needs of modern enterprise management and maximize the profits of enterprises, hotel catering enterprises should establish a perfect cost management system. As we all know, the daily consumption of catering enterprises mainly focuses on the raw materials of dishes, so how can we effectively reduce the cost and loss of raw materials? An excellent catering enterprise should have a set of cost control processes and systems that run through all departments. This requires enterprises to have very strict control means in purchasing, warehousing and cost accounting.

First, the cost structure of the catering industry

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.

Second, the catering enterprise industry cost control methods

(A) to strengthen the training and management of procurement personnel

1. Select excellent purchasing personnel.

There is no reasonable purchase price without excellent purchasing personnel. An excellent purchasing staff can save a considerable amount of cost for catering enterprises, and purchasing staff plays a very important role in cost control of catering enterprises. Managers of catering enterprises should choose excellent purchasing personnel,

Establish an excellent purchasing staff for the enterprise and lay a good foundation for controlling the purchasing price of raw materials. Excellent purchasing personnel should have the following basic conditions:

First, honest and reliable, with good professional ethics. Procurement personnel who find fraudulent behaviors should be immediately transferred from their procurement posts and criticized, educated and dealt with.

Two, solid professional quality, rich business knowledge, familiar with the quality, specifications, origin and season of various raw materials.

Third, understand the market situation and grasp the changing trend of various raw materials. Fourth, be familiar with national laws and policies and the financial system of catering enterprises. Fifth, understand the production and operation links of catering enterprises. Sixth, have the ability to identify the quality of purchased raw materials.

2. Use advanced human resource management technology to develop employees' potential and improve their quality.

The application of human resources development in modern enterprises is more and more, and its great role in realizing enterprise goals has been revealed. Employees with insufficient training are naturally inefficient and it is difficult to improve productivity; When employees are tired, the quality of service will also decrease, which will affect the expenditure of personnel expenses.

Catering enterprises must systematically manage all employees in their own units, scientifically allocate personnel, dynamically employ people, scientifically and reasonably customize the number of posts, rationally use all kinds of personnel, dynamically use personnel according to the peak season, and reasonably control labor costs. Hold a special employee education month,

On the study day, explain the common sense of cost control to them, instill their sense of responsibility for cost control for a long time, and let employees consciously develop good habits of cost control and participate in the cost control work of hotel catering department spontaneously.

(B) Inventory link cost control

The purpose of inventory control is to ensure the operation of the hotel with the lowest inventory through scientific inventory management measures.

1. Check the secondary warehouse regularly.

Usually do it once every half month. Through the inventory, it is clear which varieties to focus on and what control methods to adopt, such as suspending the purchase, allocating and using as soon as possible, reducing the occupation of inventory funds, speeding up the capital turnover, saving costs and expenses, and ensuring the normal operation of the business with the lowest amount of funds.

2. Formulate strict inventory management procedures and the system of collecting raw and auxiliary materials from various departments.

Catering enterprises need to go through the acceptance and warehousing procedures for the materials they purchase. All outbound goods must fill in the material requisition form, which will take effect after being signed by the department head. It is forbidden to pick materials without picking list or blank strip, and it is forbidden to smear the picking list. Due to improper collection or improper arrangement and use, resulting in mildew, overdue and other waste phenomena, the relevant personnel shall be investigated for responsibility.

3. Establish a strict loss reporting system.

For the deterioration, damage and loss of raw materials, a strict loss reporting system and a reasonable loss reporting rate should be formulated. The department head shall report the loss to the financial warehouse and fill in the loss report form according to the name, specification and weight. The person in charge of the purchasing department shall identify and analyze the reported loss varieties, and sign the report loss form. Summarize the loss report every day and report it to the director. Explain the reasons for exceeding the prescribed loss reporting rate.

4. Inventory at the end of the month

Inventory is a meticulous work, which is the basis of analyzing all kinds of data. The first principle is to reconcile the real thing first; Secondly, the number of raw materials in the warehouse needs to be counted, and the number of food raw materials in use needs to be carefully counted; The third is to store stored drinks and drinks in use.

(C) production cost control

In the production process, standardized operation should be carried out to control the loss. For the control of production links, the main work is to establish a standard system. Establishing standards is to quantify the production quality, product cost and production specifications, and use them to check and guide the whole production process, eliminate all productive errors at any time, and achieve the effectiveness of control and management.

Reducing the cost of raw materials is linked to the benefit of the chef, and the waste in the processing process is eliminated. Grasping and strengthening the control of raw materials in the production process will help enterprises to make the processing technology more reasonable, reduce the waste in the processing of raw materials, strengthen the control of raw material processing and dish making, and reduce the shortage of opportunities.

(d) Standard fees and standard menus

The establishment of standard cost is to ensure that the dishes can be produced according to the specified weight and proportion in the production and processing process, and achieve the expected gross profit margin. The establishment of standard menu can ensure the orderly kitchen work and win the expected gross profit. Standard cost and standard menu are the quality assurance of catering enterprises.

Three. Concluding remarks

Improve satisfaction; It is necessary to establish a comprehensive economic responsibility assessment system, and at the same time, through long-term, uninterrupted and step-by-step training, improve the basic quality of all employees and enhance their awareness of cost and economy. Only in this way can we ensure that catering enterprises are in an invincible position in the competition, and only in this way can we ensure the healthy and sustainable operation and development of enterprises.