餐饮企业如何有效的进行成本控制
餐饮企业的运作与经营除了有其特殊性之外，也有与其他服务企业相同的方面，同样要进入经营市场，同样要参与经营竞争。而面对日益激烈的市场竞争，餐饮企业要提高效益、要健康发展，就必须立足经营管理实际，建立成本管理体系，加强财务管理，降低成本，让利顾客，提高服务质量，最大限度提高市场占有率。
从财务分析上看，餐饮企业的日常经营消耗80%主要集中在菜品的原材料上，那么如何有效地降低原材料的成本和损耗，成为餐饮成本控制的关键。
一、编制原材料采购计划、建立采购审批流程
厨师长或厨房部的主管每天晚上根据服务区的经营收支、物资储备情况确定物资采购量，并填制采购单报送采购部门。采购计划由采购部门制订，报送财务主管并呈报主任批准后，以书面或口头方式通知供货商。
二、建立严格的采购询价报价体系
在财务室内设立兼职物价员，定期对日常消耗的原辅料进行广泛的市场询价，货比三家，对采购报价进行分析反馈，发现有差异及时督促纠正。对于每天使用的蔬菜、肉、禽、蛋、水果等原材料，根据市场行情每半个月公开报价一次，并召开定价例会，对供应商所提供物品的质量和价格两方面进行公开、公平的选择。对新增物资及大宗物资、零星紧急采购的物资，须附有经批准的采购单才能报账。
三、建立并完善严格的采购验货制度
验收人员对在物资采购实际执行过程中的数量、质量、标准以及报价，进行严格地验收把关。验收人员要坚持做到“四个不收”：“无订货手续不收”，“送货凭证不清不收”，“规格数量不符不收”，“物资明显异样不收”。对于不必要的超量进货、次劣商品、规格不符及未经批准采购的物品有权拒收，对于价格、数量与采购单不一致的应及时纠正；验货后由仓管员填制验收凭证，验收合格的货物，按采购部提供单价做好记录。
四、建立严格的报损报丢制度
对于原材料的变质、损坏、丢失制订严格的报损报丢制度，并制订合理的报损率，报损由部门主管上报财务仓管，按品名、规格、称斤两填写报损单，报损品种需由采购部主管鉴定分析后，签字报损。报损单汇总每天报主任。对于超过规定报损率的要说明原因。
五、严格控制采购物资的库存量
根据不同服务区的经营情况合理设置库存量的上下限，从降低库存数量、降低库存单位价格方面着手控制储存成本。因为库存不仅占用空间、资金，而且产生搬运和储存需求，侵蚀了单位资产。随着时间的推移，库存的腐蚀、变质会产生浪费；及时分析滞销菜品情况，避免原材料变质造成的损失。
辣、建立严格的出入库及领用制度
制订严格的库存管理出入库手续以及各部门原辅料的领用制度。餐饮企业经营所需购入的物资均须办理验收入库手续。所有的出库须先填制领料单，由部门负责人签字后生效，严禁无单领料或白条领料，严禁涂抹领料单。由于领用不当或安排使用不当造成霉变、过期等浪费现象，一律追究相关人员责任。
七、导入“五常”管理理念，充分调动员工的自律性
“五常法”是香港何广明教授借鉴日本“5S”管理法，结合经营实际创设的现代餐饮优质管理方法。其要义为：工作常组织，天天常整顿，环境常清洁，事物常规范，人人常自律。
比如通过“常组织”，把必需的物品与非必需的物品分开，将必需品的用量降低到使用最低下限，并把它放在一个便利之处。通过“常整顿”，考虑采取合适的贮存方法和器具，固定物品的“名”和“家”，旨在用最短的时间可以取得或放好物品，以杜绝一切可能的浪费。“五常法”作为一种简单易行、见效快、能持久的管理方式，已成为餐饮行业提高工作效率，改善服务质量、降低经营成本的一**宝。
餐饮企业应了解市场、分析市场、投入市场，参考和引进社会相关行业的特点和优势，寻找属于自己的经营立足点，建立并健全成本控制流程和长效机制，提高经营管理水平特别是财务管理水平，降低企业经营成本，力求最大利润，进而有效地达到经济效益与社会效益双丰收的企业经营目标，努力创造富有特色的餐饮行业服务品牌。
（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 companies have the same side, again to enter the business market and also to participate in the business competition. In the face of increasingly fierce market competition, food and beverage companies 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
Part-time prices in the financial room staff, regular daily consumption of raw materials for a wide range of market inquiries, shop around, and procurement analysis offer feedback, found that there are differences and promptly corrected. For daily use of vegetables, meat, poultry, eggs, fruits and other raw materials, according to the market open offer once every two weeks and held regular price, on suppliers to provide goods of quality and price both open and fair choice. On new materials and bulk goods, sporadic emergency procurement of supplies, accompanied by an approved purchase order to reimbursement.
Third, establish and improve a strict inspection system for procurement
Acceptance of material procurement personnel in the practical implementation of the quantity, quality, standards, and offer to carry out strict inspection check. Inspection personnel to adhere to achieve the "four No": "No order the goods do not accept", "No clear evidence delivery", "No size or quantity," "No material obviously strange." For the purchase of unnecessary excess, plays bad product, specifications discrepancies and unauthorized purchases of goods the right to reject, for the price, quantity and purchase order discrepancies should be promptly corrected; inspection Warehouse workers filled in after the acceptance certificate , acceptance of goods, according to the Department of Procurement Unit on file.
Fourth, establish a strict system of reporting losses reported lost
For the raw material deterioration, damage, loss damage reported to formulate a strict system of reporting lost, and to establish a reasonable rate of reported loss, damage reports submitted by the department in charge of financial Warehouse, by name, specification, said Jin Liang Fill out the loss orders, loss of species reported be identified by the Head of Procurement, the sign reported loss. Every day the newspapers reported loss of a single aggregate director. The reported loss exceeds the rate of to explain why.
5, strict control of inventory of purchased materials
According to the operation of different service areas to set reasonable upper and lower inventory levels, from lower inventory levels, reduce the unit price to take control of inventory storage costs. Because the inventory not only takes up space, funds, and produce handling and storage requirements, erosion of unit assets. Over time, stocks of corrosion, deterioration will produce waste; timely analysis of the situation of poor sales dishes, to avoid losses caused by deterioration of raw materials.
Sixth, the establishment of a strict storage and requisitioning system
Formulate strict storage procedures and inventory management from raw materials of various departments requisitioning system. Catering business shall be required to apply for acceptance of goods purchased storage procedures. All the libraries must first fill in requisition, signed by the head of force is prohibited without a single material or white striped collar collar material is strictly prohibited smear requisition. Consuming inappropriate or arrangements as improper use of moldy, outdated and so wasting all persons responsible.
7, into "Wuchang" management philosophy, and fully mobilize the employees of self-regulation
"Wuchang Law" Professor He Guangming Hong Kong learn from the Japanese "5S" management method, combined with the actual creation of the modern business management methods of quality food. The essence is: the work of regular organization, often straighten out every day, the environment always clean, always regulate things and everyone always self-discipline.
For example, by "regular organization", the essential goods and non-essential items separately, will reduce the necessity to use the minimum amount of floor and put it in a convenient between. By "regular order" and to consider appropriate storage methods and equipment, fixed objects, "name" and "home" to use the shortest possible time, or put away objects can be made to eliminate all possible waste. "Wuchang Law" as a simple, effective, and able to manage sustainable way has become the food industry to improve efficiency, improve service quality and reduce operating costs of a ** treasure.
Catering enterprises should understand the market, analyze the market, to market information and the introduction of social characteristics and advantages of related industries to find their own business foothold, to establish and improve processes and long-term cost control mechanism, improving the management level, especially financial management levels, and reduce operating costs, and strive to maximize their profits, and hence the economic and social benefits to achieve the two-harvest business objectives, and strive to create distinctive brand catering industry services.