What are the controllable costs of catering?

Question 1: What is the controllable profit of catering? Controllable cost refers to the cost that people make it develop to the expected state through certain methods and means.

2. The difference between controllable cost and uncontrollable cost is relative.

(1) The distinction between controllable costs and uncontrollable costs is related to the management level, management authority and control scope of the cost responsibility center. For example, from the perspective of the whole enterprise, all costs are controllable, but for the branches, workshops and teams within the enterprise, each has its own controllable costs; In an enterprise with unified and centralized management of labor and employment, labor costs are uncontrollable for the internal units to which the enterprise belongs; In factories and workshops with the right to work, labor costs are controllable; The controllable cost of the lower cost responsibility center must be the controllable cost of the higher responsibility center, but the controllable cost of the higher cost responsibility center is not necessarily the controllable cost of the lower responsibility center.

(2) The distinction between controllable cost and uncontrollable cost is related to the space where the cost occurs. Some costs, even the cost responsibility centers at the same level, are controllable for some centers and uncontrollable for some centers. For example, the cost of material procurement is controllable for the supply department responsible for procurement, while the production workshop that consumes materials cannot control the price of materials, and they are only responsible for the unit consumption of materials.

3. The purpose of distinguishing controllable cost from uncontrollable cost is to distinguish cost responsibility. The cost responsibility center is only responsible for the costs that it can control, and uncontrollable costs should not be the content of performance appraisal.

Question 2: The cost of catering products is classified from different angles. What are the types of catering costs? Like other costs, they can be classified according to various standards. The purpose of catering cost classification is to adopt different control strategies according to different costs. The cost of catering products is classified in different ways according to different angles of consideration. There are mainly the following different methods: [2]

1. It is divided into fixed cost and variable cost according to whether it is related to business volume.

(1) Fixed costs refer to those costs that do not change with the change of business volume (output, sales volume or sales volume). For example, the depreciation of fixed assets, according to the provisions of the financial system in a certain period of time, the size of depreciation does not change with the change of business volume.

(2) Variable costs refer to those costs that change with the change of business volume in a certain period and under certain operating conditions. For example, the cost of raw materials, water, electricity and energy will increase with the increase of the production and sales of catering dishes. Therefore, raw material cost and water and electricity energy expenditure are variable costs.

This division mainly provides theoretical basis for profit and loss analysis and cost control. Top management pays attention to fixed cost control; Middle and lower management focuses on variable cost control to minimize costs. After dividing the fixed cost and variable cost, we can use mathematical methods to analyze the break-even relationship among business volume, cost and profit (hereinafter referred to as business volume, cost and profit), analyze the cost, strengthen cost control and management, and improve the economic benefits of enterprises.

2. According to the controllable degree of cost, it can be divided into controllable cost and uncontrollable cost.

(1) controllable cost refers to the cost that grass-roots units and departments can control through their own efforts in catering management. That is, those costs whose amount can change in a short time. Generally speaking, variable cost belongs to controllable cost. If managers change the share of each dish, or strengthen control in the procurement, acceptance, storage and production of raw oil, the cost of catering products will also change. Some fixed costs are also controllable. For example, advertising promotion costs, major repair costs, management fees and so on. For another example, relevant operators can save the consumption of raw materials, materials, consumables, water, electricity and energy through their exquisite skills and sense of responsibility, so as to reduce or control them at a certain cost level. Controllable cost management is an important aspect of catering cost control.

(2) Uncontrollable costs refer to those costs that are difficult for grass-roots and departmental personnel to control through hard work and can only be mastered by senior managers. Fixed costs are generally uncontrollable costs. Such as rent, maintenance, insurance, depreciation of fixed assets, welfare funds drawn according to regulations, etc. These expenses are all in accordance with the relevant regulations, and the amount can't be changed by the managers through their efforts, so they are uncontrollable expenses.

These two types of costs mainly provide arguments for the key mastery of division of labor and cost control. Grass-roots departments focus on controllable cost control, while middle and high schools focus on uncontrollable cost control.

Question 3: What are the factors of catering cost, and what is the standard of proportion? 1, kitchen cost control

Kitchen cost is the biggest direct variable cost of catering, which directly affects the profit of catering. The cost control of kitchen is not to reduce the kitchen cost rate indefinitely, but to reduce the consumption of raw materials, improve the yield and reduce waste on the premise of ensuring the quality of kitchen. Especially now the social catering industry is more and more developed, and it is difficult for catering to maintain a very low cost rate. The cost control of the kitchen can be controlled by the director of cost control as the general person in charge. The director of cost control is the chief financial officer, which is convenient for management and supervision. But the real person in charge is the executive chef. On the one hand, the director of cost control should make a cost report in time, analyze the rationality of the cost, communicate with the executive chef at any time, and make suggestions on the abnormal cost and unreasonable materials; On the other hand, the cost director should go to the kitchen to check at any time, and point out the waste phenomenon in the chef's operation in time. For example, whether to make full use of food residues to improve the output rate; Whether to consider the shelf life when using seasonings to prevent expiration. Garbage cans should also be the focus of inspection to see if there is any waste. The executive chef should control the operation process in his daily work, formulate reasonable operation procedures and standards, improve the output rate and reduce waste as much as possible.

2. Energy cost control

Energy expenditure is a very large expenditure item for catering. The energy expenditure of catering is often as high as 10% of the total business. And every employee's behavior will affect the level of energy costs. Energy costs can be the overall responsibility of the engineering director, and relevant personnel can be absorbed to form an energy-saving team. The main responsibilities of the energy-saving team are as follows: (1) Seeking new ways to save energy. The engineering department is an expert in hydropower and equipment, and energy-saving factors should be considered in the process of equipment procurement, use and transformation. At the same time, we should seek new energy-saving equipment and methods. (2) Formulate energy-saving measures. By investigating the use of water, electricity and fuel in the whole restaurant, the concrete measures of energy saving are found out. For example, there is enough light in the aisle, so you can turn off a street lamp; When there is enough light in the lobby during the day, you can also turn off a street lamp; Turn off the lights when there is no one in the office and turn off the air conditioner after work; Determine the time to turn on the air conditioner according to the temperature; Street lamps and neon lights outside the hotel change their opening time according to weather conditions and seasonal changes. By formulating specific measures and implementing them in various departments, every employee can implement them accordingly. (3) Check the implementation of energy-saving measures. The energy-saving team shall conduct routine inspection and surprise inspection on the implementation of energy-saving measures throughout the hotel. Timely point out the phenomenon of non-implementation and waste of energy, and take measures to correct it.

3. Control of other expenses

The controllable costs of each other department, such as office expenses and telephone charges, are the responsibility of the department manager. Each department can designate a special person to control the collection of office supplies; Pay for calls that take too long; The office generally does not open direct dial telephone, etc. Analyze departmental expenses every month, find out the causes of abnormal expenses and correct them in time.

4. Equipment control

There are many facilities in restaurants, especially comprehensive catering hotels, which need more equipment investment, such as boilers, elevators, air conditioners and so on. The investment and maintenance of equipment is an important expenditure of restaurants. A "preventive maintenance" system should be established to manage the equipment. When purchasing and installing equipment, we should consider how to make it more convenient and durable, and how to save energy. At the same time, during the normal operation of the equipment, routine maintenance is needed to prolong the service life of the equipment and ensure the normal development of business activities. Without good preventive maintenance, it will not only cost a lot of repairs, but also reduce the service life of the equipment, even affect the normal operation of the hotel and even lead to business interruption. Therefore, the control of equipment should pay attention to "prevention", which is maintenance in advance, not just maintenance afterwards. Preventive maintenance of equipment is one of the effective measures to save costs.

The ultimate goal of an enterprise is to increase revenue and reduce expenditure and maximize profits. In the hotel industry with fierce competition and meager profits, we should establish a comprehensive cost control system by creating a good corporate culture of thrift, formulating a reasonable cost assessment and reward and punishment system, and establishing a supervision and inspection system in which special personnel are responsible. The strengthening of cost control will inevitably bring about the improvement of economic benefits, thus laying a solid foundation for improving the competitiveness of hotels and maximizing profits. ...& gt& gt

Question 4: Where can restaurant cost control be learned? There are many controllable factors. Let me ask you some questions for your consideration. Has information standardization been realized? Is the institutional system reflected? Are the dishes quantified?

Question 5: What are the uncontrollable costs of Pizza Hut restaurant? Variable costs include utilities, maintenance, material consumption, cleaning fees, uniforms, external service fees, telephone fees, fees and training fees. The variable cost of general restaurants accounts for about 5- 10% of the turnover.

Question 6: What is the ratio of labor cost to total cost in catering industry? Generally accounting for about 20%-40%.

After the implementation of the new Labor Contract Law in 2008, the labor cost of enterprises has increased compared with the past, and the labor cost accounts for a larger proportion in the cost of the catering industry. The competition for excellent employees may mean that it will be more difficult for catering managers to recruit, train and retain key employees. In the catering service industry, good employees mean good service and ultimately bring high profits. All these require the restaurant manager to better grasp the restaurant's labor costs, so as to determine the employees' stay and more accurate treatment orientation.

When it comes to labor costs, the first thing that may come to mind is the salary of employees. Salary refers to the labor remuneration obtained by employees through exchange of labor, which is generally divided into fixed salary and variable salary. Some restaurant managers are not sure about the difference between fixed salary and floating salary. Fixed salary refers to a certain amount of salary paid to employees on a monthly or annual basis, which is fixed from one payday to the next. Variable salary refers to the hourly remuneration paid by employees. Generally speaking, when you expect sales to increase in the short term, you will hire hourly workers. On the contrary, you usually reduce the hourly work. Similarly, when the sales growth is maintained for a long time, you should increase the regular staff. An important difference between regular employees and temporary employees is that you can hardly control fixed labor costs; And you can completely control the variable labor costs that exceed the minimum establishment.

The labor cost of catering enterprises includes not only employees' wages, but also labor-related expenses. Generally, it includes: social insurance and provident fund, labor remuneration, staff meals, staff training fees, staff transportation fees, staff uniforms, staff accommodation and other benefits, sick leave, bonuses, etc. Not every catering unit will incur these expenses, and some of them are not just mentioned. But what is certain is that no matter what kind of restaurant you run, there must be other labor-related expenses besides salary. The key is that you must be able to answer the question "How much salary and labor cost should I pay my employees to provide products and services that I think are suitable for customers". To answer this question, it is very important to fully understand the composition of wages and labor costs.

Labor cost refers to all the expenses incurred in maintaining your existing catering staff. The catering manager must remember that the total labor cost will definitely exceed the total salary, and there is no necessary connection between the two. For example, if employee benefits or insurance costs rise, even if wages remain unchanged, labor costs will rise. Catering operators can control most of the salary expenses, which are "controllable" labor costs. However, there are still some uncontrollable labor costs, such as the increase of wages and taxes stipulated by the state, the increase of statutory insurance premiums and provident funds.

To determine the labor cost, the restaurant operator must first determine how many employees are needed. If there are too few employees on duty on a certain day, it will lead to low service quality, customer loss and reduced sales; If there are too many employees on duty, the wages and other labor costs of the day will be too high, resulting in a decline in profits. The solution is to determine the number of employees needed according to the predicted number of customers. In order to determine the number of employees needed, you must know the productivity of each employee. Productivity is very simple, that is, the amount of work that an employee can complete in a fixed time.

There are many ways to measure labor productivity. Generally speaking, it can be measured by productivity: that is, productivity = output/input, while for the catering industry, it can be measured by the ratio of the number of customers to the number of employees. For example, a restaurant employs five employees and serves 100 guests. Using the formula of productivity, the output is the number of customers served and the input is the number of employees, with: 100 customers /5 employees = 20 guests/employees. The productivity is 1 employee serving 20 customers.

According to the above calculation method, catering operators can determine the labor productivity of their own units, and then determine the number of customers they receive every day in combination with the historical sales of catering units and the long-term trend forecast, so as to determine the number of fixed employees they need to hire. According to the change of surrounding environment and the forecast of weekends and holidays, the number of employees to be hired can be determined on the basis of fixed employees. So as to finally determine the amount of fixed labor costs and variable labor costs, and finally master the total labor costs of this unit. ...& gt& gt

Question 7: What is the profit rate of the catering industry in China at present? And the analysis of the current restaurant cost. Let me talk about it.

1. The polarization of domestic catering industry is very serious now, and the average profit rate of catering industry is around 30%.

2. The cost of a dish seems very small, except what you said, we divide it into controllable cost and uncontrollable (risk) cost. Besides what you mentioned, the controllable costs also include, for example, decoration fees, kitchen hardware facilities fees, taxes and fees, utilities fees, annual inspection fees for business administration licenses, inspection and quarantine fees for health departments, fire prevention (fire fighting) and theft prevention (public security) fees for safety supervision departments, urban management fees (garbage fees, urban management fees), termite control fees, etc. . . . . . Uncontrollable costs are usually caused by accidents, such as fires, employee injuries, poor public security, natural disasters, urban transformation and so on. , affecting business, the management deliberately makes things difficult, and it is difficult to pay back the money. . . . . . Wait a minute.

3. Which cost accounts for a large proportion? Department public relations, of course. You don't know the national conditions. Which management unit can you win best like those tigers? Don't mix up if you offend a family, hehe. In my opinion, controllable costs are basically not a problem. If you want to do a good job in catering, you'd better be cautious without the support of relevant authorities, otherwise you will be very tired.

I hope it helps you, hehe. Typing is so tired.

Question 8: The training scope of catering management with theoretical knowledge of catering.

From the perspective of management, catering management training should focus on three modules: (1) catering cost control; (1) Make your menu come alive ―― catering menu marketing and price management1; Menu strategy implementation and application control II; Food welcome index and sales index 3; Menu ME analysis and marketing strategy implementation 4; Menu evaluation and correction method 5; Menu pricing and strategy 2; Control food quality and raw material cost at the source-food raw material procurement and supply management 1, how to manage and control procurement acceptance 2, safe warehouse management to reduce unnecessary losses 3, modern kitchen supply management method 4, inventory capacity control and order point control 5, economic batch control 3, promotion management, management plugging loopholes-catering product sales and management control 1, catering product sales management 2, Marketing skills of catering products: 3. Control of catering sales bills: 4. Control of cashier accounting management: 5. Waiter fraud and prevention: 4. Every customer is a living advertisement of the restaurant-catering marketing management 1. Mastering four brand-new catering marketing concepts: 2. How to implement real catering marketing: 3. Mastering customer service marketing methods: 4. Use strategies such as all-staff marketing to attract customers. Give full play to the experiential marketing function of restaurant environment. Create benefits through management and "cut down" unnecessary costs-catering cost accounting and cost control 1, the cost consciousness that managers should have II. Controllable cost, variable cost and variable cost of catering 3. Processing cost of catering raw materials and food cost 4. Build a catering cost control system. Cost control in all aspects of catering management (II) Catering HR management (I) The professional quality of restaurant managers has been improved by 65,438+0; Three management consciousness of restaurant manager (2) six qualities and core values of restaurant manager (3); Role-playing in catering enterprises (4); Shaping one's leadership prestige and affinity cultivation (5); Dealing with the relationship between restaurant managers and subordinate employees (2); Create an excellent service team in the Food and Beverage Department (6); The composition of excellent catering team and the cultivation of subordinate sense of belonging II. Create an excellent catering staff team 3. The daily management methods of restaurant managers. Staffing and evaluation management of restaurant staff. F&B staff training and training plan III. 1 Creation of excellent service quality in restaurants. Create a comfortable dining environment for guests. Attitudes and service procedures of quality service in restaurants III. Management methods of hotel quality service. Personalized service in restaurants. Management and control of restaurant service quality. Management of budget objectives and benefits of restaurant managers 1. Method of determining restaurant budget target II. Promotion method of restaurant budget goal 3. Sales control of restaurant budget target 4. Service control in restaurant sales process. The profit control and evaluation of restaurants. Build an efficient and harmonious catering management team 1. Conceptual guidance of catering team 2. Cultivate good professional mentality of catering staff. Manage and build the team from the details. Team communication and career motivation, planning and standardization. Improve the leadership ability of catering managers (3) catering operation management 1. Pre-catering planning and investment budget 1. Preparation and planning before catering. Location selection of catering enterprises and business circle effect III. Procurement of catering goods and equipment. Catering preparation team 5. Investment budget of catering enterprises II. Restaurant environmental planning layout 1, restaurant location planning II. The first consideration in restaurant design. Number of seats, area and restaurant area IV. Restaurant decoration and behavioral psychology. KFC restaurant environment and brand culture III. Management of six restaurants 1. Frequently asked questions on catering management II. Three misunderstandings of catering management 3. Six routine management methods of kitchen, lobby and warehouse 4. Regular classification, regular management, regular cleaning 5. Regular maintenance, regular standardization, regular education 4. Restaurant chain operation and management 1, product standardization of restaurant chain 2. Chain operation and consumer behavior analysis 3. Chain brand image strategy 4. Chain marketing strategy 5. Chain store operation management 6. Network expansion and location 7 ... & gt

Question 9: Is there any good way to reduce the purchasing cost of restaurants? 1, catering brands and purchasing suitability

First of all, I want to say that this view is wrong. This is extremely wrong. Cheap goods are not good, and good goods will not be cheap. The relationship between purchasing and catering brands. For example, different catering enterprises have different brand images in the eyes of consumers in society. When customers enter the store, they have certain expectations for the service, dishes and price of our hotel. If our service, environment, price, etc. They are all equivalent to the expectations of our catering brands and customers, but because the quality of raw materials purchased by us does not meet the expectations of customers, the expectations of customers will drop, which is the discomfort with catering brands. Simply put, three-star hotels should use raw materials that meet the requirements of three-star hotels to make dishes that meet the requirements of customers. Five-star hotels should use raw materials that meet the requirements of five-star hotels and make dishes that meet the requirements of five-star hotels. Some friends may have to say again, can two-star hotels use three-star raw materials? No, the profit is gone. Two-star hotels will not sell three-star prices just because you use three-star raw materials. Therefore, different brands of catering enterprises should use raw materials that match their own brands, neither too high nor too low. , should be the spirit. Just like a taxi can't use a Mercedes. For example, if I am a hotel, I want to use Donggu soy sauce, and I can guarantee my interests. If you are a fast food restaurant and you want to use soy sauce, you are not suitable. The guest won't say that you used good soy sauce, and give you the hotel price.

2. Market forecast and procurement.

Market forecast is also an important link and key factor in procurement. Concerned about the fluctuation of raw materials in the market. Grasping the future trend of the catering market and determining the purchase quantity and cycle of raw materials can effectively control the cost to a great extent.

Understand whether the prices of agricultural and sideline products are rising or falling according to the situation of the year. Whether the quantity is large or small depends on the future catering trend, whether it is up or down, to determine our purchasing quantity and purchasing opportunity.

For example, in winter, we decide the quantity of vegetables stored in winter and the purchase time according to the agricultural harvest and different banquets in the future. We usually pay attention to seafood market. Purchase goods or change varieties in advance according to the situation, and stagger the high-priced period or low-priced period to stock up in large quantities.

In, the purchasing market predicted that the price of pork might continue to rise, and made a market forecast, and explained in detail that the catering department predicted our consumption according to the wedding banquet and large-scale meeting of the public relations department in the later months of this year, so we bought a large number of frozen pork belly stocks in Luojin nearby and frozen pork belly products in Beidahuang. When the price of raw meat in other hotels exceeded that in 9 yuan at the time of reception, we used the stock goods in 5.5 yuan. A correct forecast can not only make huge profits, but also establish the image and brand of the hotel.

Many catering managers always think that cost management is a headache. Facing thousands of raw materials, how to do a good job in simple cost management of catering industry? How to reduce the cost of catering?

First, do a good job in purchasing raw materials and reduce costs.

Cost control is naturally to control the total cost of products, from the whole process of cost generation to all-round cost control, including procurement, production, marketing and management, all links should be placed within the scope of enterprise cost control. In the catering industry, the procurement cost is the biggest, so the procurement cost should be controlled in the first place.

The operating costs of the catering industry are divided into raw material costs, labor costs and daily management expenses, of which raw material costs generally account for 60%-80%, labor costs generally account for 5%- 10%, and other costs account for 10%- 15%. Cost control should first control the main aspects of cost, starting with raw materials and labor which account for a high proportion of cost. As long as the part with high cost ratio is firmly controlled, the goal of cost control will be easier to achieve.

As long as the cost of catering is the purchase price of raw materials and related procurement expenses. First of all, it is necessary to make it clear that the chief executive of catering and the chefs of various restaurants are responsible for the cost control of catering, and they should participate in the determination of the variety, quantity, quality and price of purchased raw materials; Secondly, the purchasing department should provide as many varieties of different grades as possible, try to bid and buy in bulk, and try to keep the purchase price as low as possible from the aspects of purchase quantity and stable supply; Finally, the cost control manager should supervise the execution of the purchase price and manage the cost dynamically, so as to control the cost.

Second, grasp the innovation of dishes and reduce costs.

Every catering enterprise will adopt various methods to control costs, such as consumption quota, quota acquisition and index decomposition. The methods are endless, but ... >; & gt

Question 10: 20 15 answer to the innovation and entrepreneurship assignment of superstar erya 1. Multiple choice questions (number of questions: 30, *** 60.0 points)

1

We should avoid using () in image enhancement optimization.

2.0 points

? A、

Add operation

? B,

subtraction

? C,

multiply operation

? d、

Division operation

My answer: D.

2

The following does not belong to social media marketing is ()

2.0 points

? A、

Renren.com marketing

? B,

Exhibition marketing

? C,

Weibo marketing

? d、

Wechat marketing

My answer: B.

three

At present, the largest non-profit non-governmental environmental protection organization in China is

2.0 points

? A、

Aixin.com, China

? B,

National Geographic

? C,

friends of nature

? d、

Happy land

My answer: C.

four

The * * * factors for the success of Meizu and Xiaomi Company do not include ().

2.0 points

? A、

Find key node users

? B,

Empower consumers with honor and power

? C,

Pursuing the perfect customer experience

? d、

Polymerized vermicelli

My answer: C.

five

() is the core field of German economic development.

2.0 points

? A、

Detroit industrial zone

? B,

California industrial park

? C,

Ruhr-gebiet

? d、

Lyon industrial zone

My answer: C.

six

Because of adding melamine in milk and bankruptcy of domestic enterprises is ()

2.0 points

? A、

Sanlu group

? B,

Mengniu company

? C,

Erie company

? d、

Sanyuan group

My answer: a.

seven

The interesting weather event that happened in Beijing in 20 13 was ().

2.0 points

? A、

snow disaster

? B,

tornado

? C,

doubt

? d、

mud-rock flow

My answer: C.

eight

Because of positive feedback and successful positioning and create a miracle of the catering industry company is ()

2.0 points

? A、

Haidilao

? B,

Tencent

? C,

A shop

? d、

Jingdong Mall

My answer: a.

nine

Historical elites from the Jewish nation do not include ()

2.0 points

? A、

[Name] Albert Einstein (Jewish theoretical physicist)

? B,

Marx

? C,

Von Neumann

? d、

Andrew? Carnegie

My answer: D.

10

"Five Million" Co., Ltd. is mainly engaged in ()

2.0 points

? A、

Food processing enterprises

? B,

Remote service

? C,

Lottery business

? d、

transportation industry

My answer: C.

1 1

The famous American manufacturer of pure electric vehicles is ()

2.0 points

? A、

Volkswagen company

? B,

Chrysler automobile company

? C,

Tesla motors

? d、

Ford Motor Company

My answer: C.

12

Unlimited free association and discussion aimed at generating new ideas or stimulating innovative ideas is ()

2.0 points

? A、

brainstorming

? B,

Reverse thinking

? C,

Cloud association

? d、

Open platform

My answer: a.

13

The advantages of Arduino as an open source electronic prototype platform do not include ()

2.0 points

? A、

Cheap and easily available

? B,

Have an open source community

? C,

Super programming skills ... >>