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Meal cost controls government
From;    Author:Stand originally
Structure of cost of 1. meal course of study
The cost structure of meal course of study, can divide for direct cost and overhead costs two kinds big. Alleged and direct cost, it is the specific cost of raw materials in pointing to meal finished product, include food cost and beverage cost, also be the mainest defray in meal business. Alleged overhead costs, it is the other charge that in pointing to unit process of cargo bandling, initiates, be used like cost of labor and a few fixed expense (call again often expend) . The compensation that human affairs charge included employee, bonus, board and lodging, groom and welfare; The depreciation that often be being expended is decoration of charge of electricity of so called hire, water, equipment, accrual, taxes, insurance and other sundry charges.
From this knowable, limits of meal cost pilot, also included the control of direct cost and overhead costs; Always of the design of menu, raw material purchase, the method of made process and service, each phase with direct cost be closely bound up, should father naturally add superintend and director to guide. And of the management of human affairs and other goods use with safeguard, answer to bring into pilot system in the round, with period achieve booked control goal.
(1) presses the control of cost continuously
Effective meal cost is controlled, be not blindly cut expenditure or the raw material that purchase low cost, the purpose saves defray cost, point to the rationality that will analyse defray cost with scientific method however, before all movementses unfold, plan with year or the expense budget that the month is an unit, the expenditure that controls whole process next whether accord with established budget, revise a budget in order to evaluate finally with the means of self-criticism, improvement controls a system.
Measure of pilot of ① direct cost
A. Of cost standard build
Alleged the standard that establishs cost, decide the scale of each defray namely. If be with food cost exemple, food cost also points to alimental raw material or semi-manufactured goods buys fashionable price, but when including to handle mix artificially other charge. Food cost scale depends on 3 elements: The price when purchasing; The heft of each dish; Menu price.
B. Record real operation cost
Meal course of study encounters a few unexpected obstacles in the regular meeting on the operation, it is factitious sometimes, bring about waste, it is cost of raw material of natural disaster influence sometimes, these elements can be mirrorred to operation cost directly. So bona fide records the expenditure of unit process of cargo bandling, contrasting beforehand the defray standard of appraise, can discover management instantly be short of break, seasonable improvement controls a system. The 10 big factors that affect operation cost can induce as follows:
Carry a mistake; The deposit is undeserved; Make use up; Cook shrink; Food heft is controlled not all; The service is undeserved; Intended or inadvertently cash weak point closes; Fail to make full use of surplus food; Employee theft; Supply employee meal with.
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