Cost of the chain restaurant industry cost of control

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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
  (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

 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
 (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
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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

 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
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