【正文】
( Of the current catering business how to conduct effective cost control ) The operation and management of catering enterprises in addition to their specificity, but also with other service panies have the same side, again to enter the business market and also to participate in the business petition. In the face of increasingly fierce market petition, food and beverage panies to improve efficiency, to health development, it must be based on the actual operation and management, establishment of cost management system, strengthen financial management, reduce costs, none other customers, improve service quality and maximize market share rate. From a financial analysis point of view, food for daily consumption of 80% of the business concentrated in the dishes of raw materials, how to effectively reduce the cost and loss of raw materials, food cost control as the key. First, the preparation of raw material procurement plan, establishment of procurement approval process Chef or kitchen department heads every night operating revenue under the service areas, material storage conditions determine the amount of material procurement, and fill in purchase orders submitted to the purchasing department. Procurement plan developed by the purchasing department, submitted to the Treasurer and reported to Director approval, written or verbal notice to suppliers. Second, establish a strict system of procurement inquiry offer Parttime prices in the financial room staff, regular daily consumption of raw materials for a wide range of market inquiries, shop around, and pr