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Cost of the chain restaurant industry cost control of restaurant chain cost control Abstract With the entry of foreign fast food chain business model of attention by practitioners, is China's rapid development. This chain restaurant industry on how to strengthen cost control ideas put forward some solutions to better facilitate the development of chain restaurants. In recent years, the rapid development of China's catering industry. With the entry of a number of Western fast food, a new catering business model - chain operations, and gradually by the general practitioner's attention. Changed the traditional chain of small production and management, thus effectively reducing the operating costs, expand market share, enterprises will be a huge scale, national chain restaurants flourish in this case up. a chain restaurant concept restaurant chain is operating such a number of food service products business to a consortium composed of some form, through the corporate image the standardization of business activities of specialization, standardization and management activities of modern management tools, the combination of independent business activities into the overall scale of operation to achieve the scale of a business form. Chain management in recent years as a new mode of operation, is widely used internationally, such as the world famous Kentucky Fried Chicken, McDonald's are all made in China, good performance, but the momentum of rapid expansion. Through the study of international fast food chain, chain catering market in China in recent years in particular has been rapid development of franchising. Franchise is the franchise business (Franchisor) to grant Franchisee (Franchisee) a specific license, franchise business franchisees sell products or services, and get the operating license of the business system of guidance and help. Franchise business to meet the market demand, resources can be effectively integrated. Through franchising, the franchisee can make use of the brand and management experience to mature quickly to open markets; the licensor can ensure faster development of business without the financial constraints, while reducing operating costs, focus on and improve enterprise management. The rapid development of franchise and promote China's catering industry has leapt to a new chain platform. 2, food cost control of the content and characteristics of the (a) the contents of restaurant cost control food product cost control is the restaurant market and effective competition the objective requirements of continuing operations is the core of financial management. Food companies to survive, and development, we must reduce costs and improve economic efficiency of enterprises and enhance their competitiveness. Food cost is the catering business of production and sales cycle of a variety of cost or expenditure of the sum. It includes the purchase, storage, processing and sale of the link the direct and indirect costs of two parts. Food cost control refers to the goal of cost-based, occurring on the day to day management carried out by measuring the costs, inspection, supervision and advice as to the cost of expenses in meeting operational activities required under the premise of not more than predetermined standards or budget. Do a good job catering cost control is the key to improving their competitiveness. (b) the cost of catering industry characteristics restaurant features determine the cost of food cost control is quite difficult. First, the characteristics of food cost variable cost structure is the basis of food prices. Food products and other enterprise products have some similarities that should be purchased raw materials for production, product pricing structure is a higher proportion of raw material costs. In addition to operating expenses of depreciation, overhaul, maintenance fees, the restaurant manager can not control the costs, fees and most other costs are food and beverage catering managers to control costs. How much of these costs and expenses to cost and management control of a direct correlation, and these costs and expenses accounted for significant proportion of revenues. Second, labor costs in the food products large proportion of the price structure. As the food product is not carried out large quantities of mechanized production, but according to the needs of customers in small batch processing, most products can not be stored, by the attendants to provide services directly to customers, thus significantly increasing labor costs. Labor costs in pricing is an important factor can not be ignored. Third, the cost of leakage points more, food costs and the cost is affected by the operation and management of significant influence. Food and beverage cost control, food and beverage marketing and sales control process involves many aspects: Procurement - Acceptance - Storage - made materials - all with processing and cooking - food service - Food sales - sales of control. Strict control of a link may lead to increased costs. three chain restaurants to enhance cost control means (i) development of standard cost, to provide control according to cost control should be based on standard cost of the development as a starting point . Standard cost of the development means that the food and beverage cost control to provide a reliable basis for this is possible to control costs, and even reduce costs. Develop standard costs, standard costs would need to work in practice and management for cost control. from the restaurant itself is concerned, in order to control expenditure on food costs, cost control through the implementation of the standard method of food (dishes, beverages) of the costs to the quota management, and this, by the standard weight and standard recipes to control cost. Standard components, making the food dishes will be sold to a customer when the weight of each should be standardized, the standard recipe (ie, standard feed). This is the standard formula produced food dishes, food dishes above the mark required for each of the various raw materials, ingredients, spices and the exact quantity, production costs, cooking method, price, etc., as a basis for cost control. The formulation of standard recipes, help to determine the standard of food cost, reasonable price, to ensure consistency of high quality food production. In order to ensure the accuracy of the materials used food dishes, in many kitchens are equipped with full-time member of dishes, accompanied by his task of main materials and auxiliary materials according to the menu, then cook for production; If there are no side dishes member by the chef himself side dishes. In either case, the number of features that must be fixed. Determine the standard costs, actual costs will be compared with and found differences, the need to further analyze the reasons for the difference are proposed improvement measures to enhance the level of cost control. financial management in the restaurant business process, the actual cost of daily changes in the cost and standard cost of consumption can not entirely consistent. At this time, management costs according to the actual amount compared with the standard cost analysis the cost difference. Through analysis, managers can find the effect of food cost management, cost controls and performance evaluation. Cost control, cost variance analysis to evaluate the performance, but also caused the cost of the reasons for the difference between the combination of concrete analysis of actual operations. (b) strengthen the management of the procurement of raw materials food raw materials procurement, the starting point of the restaurant business. The control of food raw material procurement, cost control is the starting point of catering enterprises. Food companies need to set up special departments responsible for procurement of food raw materials. Purchasing Department should be chef, head of the Finance Ministry and related with the development of the procurement of quality standards and appropriate procurement procedures. First of all, the company's purchasing power should be unified, by the cost accounting department to the list of related materials unit, and unit price changes each year to list, compare, be aware of, and then bidding the tender. Successful principle is the same quality, select the lowest price; the same price, choose the best quality. Second, determine the relationship, including wine, beverages, Egg and Poultry, vegetables, seafood, materials and other kinds of species. While the bid in the development of uniform inside the purchasing management regulations for responsible company Fuze, the establishment of cost accounting department and length composition of the team chef, responsible for Shenhe purchase channels and quality of raw materials and prices. Chef everyday sales under the company's actual food consumption of raw material reserves of the situation and determine the variety and number of purchases, made the procurement application and fill in requisitions submitted to the purchasing department; purchasing department to prepare procurement plans accordingly , submitted to the finance department and reported to general manager for approval in writing to the supplier, or to the specific procurement staff to purchase. Purchase prices of raw materials for food control, will affect the direct costs of consumption, catering enterprises should establish a strict procurement inquiry quotation system, the establishment of inquiry, pricing group, the group from the general manager, financial manager, chef, Kuguan, procurement, each half of the daily consumption of raw materials and auxiliary materials for a wide range of market price surveys, the principle of upholding shop around. Quote of the materials procurement analysis feedback, and promptly correct the differences found on the suppliers to provide goods of quality and price an open and fair selection. reception and acceptance of raw materials should strictly implement relevant monitoring procedures. First of all, is the chef responsible for the major raw materials required under the company's own quality standards are qualified, because the flavor differences between the various business operations of some raw materials requirements are different, so chef to decide whether, and to make corresponding adjustments ; Second, by the Treasury inspector checks the accuracy of the amount of raw materials, check the accuracy before &gt;&gt;&gt;&gt;&gt; This article from [worry document] www.5udoc.com collection and sorting, to thank the original author. Warehousing; Finally, the financial sector accounts paid by the enterprise, for money delivery. Acceptance of staff need to check the prices of concrete, inspection and acceptance of the number of quality raw materials that do not meet the requirements of timely return; for higher unit value products, the implementation of key management; on different food materials in the storage volume, storage temperature and storage time on reasonable control; on the different types of raw materials and materials provided the number of different procurement, the establishment of a reasonable bulk standards, both to ensure its daily production, supply needs, without creating inventory backlog, to avoid tying up funds to increase the management fee. (c) strengthen the distribution chain management large chain restaurant companies often require the supply of finished products and distribution process, such goods store plans to be particularly important. Goods store to the amount of generally not more than a day, every day the exchange of demand information, to market ability, quality assurance, and Kitchen Centre, all documents must establish the accounting process, from orders, investment and expect strict control of production. Acceptance of inventory system, to overflow, reported loss system must be established. Branch sales and cost accounting staff availability based on actual daily inventory, analysis of daily production and consumption of Consuming, balance, and and sale ratio, calculated to the date of the cost, margin clear day, and make reasonable plans for the amount of Then again filled in the materiel program production sector alone. All departments should strictly chef, manager, general supervision, responsible to the people, this dish is to ensure the quality, hygiene and safety, an important part of reducing costs, we should focus on management. (d) improving service and sales control catering service is the customer contact and business ties, it is directly related to the enterprise customer satisfaction, which involves on-time performance and initiative. Control the cost of food service's main task is to establish uniform standards of service standards to improve service level and service quality of technology in order to provide good services, while promoting customer satisfaction, dishes, boost profits. may occur in the restaurant business in the embezzlement of cash, less about variety, do not charge fees or less, repeat the collection and so on. Either occurrence will result in increased costs to the restaurant to restaurant suffer. To avoid such a phenomenon, common means of control include the use of cash cash register cash registers and specialized system software, standard a la carte, total orders, cashier of the various processes, norms coupon payment, credit and collection procedures used, clear the posts discount privileges, while individual customers and employees to avoid fraud, the cost of loopholes to avoid selling weak occurred. This involves the use people-oriented management thinking to enhance the management of restaurant industry professionals. Franchise is a flow of high-tech mode of operation, is also a highly specialized, standardized operating system, the Chinese catering industry chain is the form of a new chain. Uneven quality of Chinese food employees present, the overall quality of the poor, the traditional cooking skills are difficult to summarize the scientific and refined, innovative open up difficult. Meanwhile, the Chinese food industry, the lack of common chain management talent phenomenon, which has restricted the development of China's catering industry chain as a bottleneck. Chain personnel training, can take many forms and channels to play all forces, growing the chain restaurant employees the knowledge, expertise and management, service specifications and other basic knowledge, to improve the management, professionals and industry overall quality. Enterprises to expand the scale to standardized chain management, and require high-quality management personnel. 4, closing cost control is the company's own requirements, the basic task of the enterprise, reduce and control food costs, need to play a team spirit and the shelf life of all persons amount, and to complete their own work to do. In addition to procurement, storage and costing aspects of the strict control, in the sales cycle, it should raise the level and improve satisfaction. To establish a comprehensive assessment system of economic responsibility, but also through long-term, continuous, progressive training to improve the quality of all employees based on their cost and enhance awareness and conservation. The only way to ensure that food companies in an invincible position in the competition, to ensure corporate health, sustainable management and development. &gt;&gt;&gt;&gt;&gt; This article from [worry document] www.5udoc.com collection and sorting, for the original author. / Center&gt;
"Cost of the chain restaurant industry cost of control"