酒店厨房是如何控制成本的

酒店厨房是如何控制成本的
2009-04-01  匿名提问 发布
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    microtyy

    一、成本

          广义的成本包括原材料、工资费用、其他费用(包括水、电、煤气,购买餐具、厨具费用,餐具破损费用,清洁、洗涤费用,办公用品费,银行利息,租入财产租金,电话费,差旅费等)即:

          成本=直接材料+直接人工+其他费用

          狭义的成本仅指酒店各营业部门为正常营业所需而购进的各种原材料费用。通常酒店的成本核算仅指狭义的成本核算。

          二、成本的组成

          酒店成本一般包括直拔成本、出库成本、毁损成本(盘点净损失)三个部份,即:

          酒店成本=直拔成本+出库成本+盘点净损失

          所有酒店物资在进入酒店时须经过收货部验收(参与收货的人员有收货员和使用部门主管),经收货部验收后,收货部根据物资申购部门和物资性质区别其是否入仓,入仓的下入仓单,不入仓的下直拔单,直接拔给使用部门使用。

          盘点净损失是指通过实地盘点,盘点数与账存数之间的差异。酒店运作期间由于各种原因,不可避免会造成账实不符的情况,如出品后因没及时开单没收到钱,酒巴员不小心打破酒水,服务员三、(消耗)成本计算

          消耗成本的计算是以倒挤的方法计算的:

          消耗成本=期初结存+本期增加-本期减少-期末结存

          其中,期初、期末结存分别为上期和本期期末盘点数量乘以单价所得,本期增加包括直拔、领料和调入(各部门之间物资调拔),本期减少是指发生的退货、调出及非常损失准予核销部份。

          四、成本指标

          1、 毛利率 收入减去直接材料即为毛利,毛利率是指毛利在收入中所占的比重,即指单位收入中所含的毛利

          收入-直接材料

          毛利率= ×%

          收入

          2、 成本率 成本(直接材料)在收入中所占的比例,也就是单位收入需要花费多少成本才能实现

          直接材料

          成本率= ×%

          收入

          3、 成本利润率 单位成本所能带来的毛利

          收入-直接材料

          成本利润率= ×%

          直接材料

          酒店成本控制
    p;酒店成本控制是以广义的成本为控制对象的。

          经营的目的是以最小的投入获得最大的利润,收入减去成本等于利润,增收、节支是增加利润的两个基本途径,成本控制的目的就是节约支出、杜绝浪费和不必要的开支。具体可分为进货成本控制,营业成本控制,后勤成本控制三个部分。

          一、进货成本控制

          进货成本控制在于对进货数量和进货单价的控制,着重于进货单价的控制。各部门根实际情况将本部门所需物品以采购申请单的形式,列明名称、申购数量、规格等,交由采购部巡价,采购部巡价后,填写好市场调查价格上呈酒店总经理(或有关负责人)审批,经总经理审批后方可购买。对于各出品部门每天必须使用的物资(如蔬菜,水果,肉类,餐料等),可先由采购部和成本部、出品部门员工进行市场调查,后出品部门、成本部、采购部会同供货商制定《报价表》,经酒店上级领导审批签字后生效,出品部门根据实际所需下采购申请单给采购部,由采购部叫货。具体应做好以下几点:

          1、 建立完善的采购申请审批制度,杜绝不合理、不必要的盲目采购;

          2、 设立由采购部、成本部、出品部三部门主管组成的定价小组,定期对酒店出品部门所需物资进行市场调查,定期会同供货商制定《报价表》,尽量把价格压到最低;

          3、 采购部尽可能地开发供应商,做到货比三家,保证物品质量,降低采购价格。

          二、营业成本控制

          营业成本控制是指包括厨房、酒巴、客房等营业部门的成本控制。具体应做到:

          1、 对酒水、厨房的贵价食品、客房使用的布草、楼面使用的餐具等采用会计学上的永续盘存制进行核算(即:期末账存=期初结存+本期进货-本期销售,盘点净损益=实存-账存),若有盘亏,责令有关实物负责人赔偿;

          2、 不定期对厨房、酒巴等出品部门进行抽查,严厉查处浪费原材料、“打猫”现象,坚绝杜绝浪费、偷窃;

          三、后勤成本控制

          后勤成本控制是指对各部门办公用品、物料用品、水、电、煤气等使用情况的控制。应做到:

          1、 不定期对各营业点的水、电使用情况进行检查,减少浪费;

          2、 对各种办公用品、物料用品的领用施行严格的审批制度,不该领的不批,严禁浪费;

          3、 监督各部门使用各种办公用品、物料用品时做到物尽其用,以旧换新;

          坚决杜绝“公为私用”现象,禁止员工将酒店物资带出酒店,禁止员工用酒店电话打私人电话。

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    Shakespearean

    First, the cost of

    A broad sense, including the cost of raw materials, wage costs, other costs (including water, electricity, gas, buy tableware, kitchenware costs, damage costs of tableware, cleaning and washing costs, office supplies, bank interest, rental income property, rent, telephone charges, travel etc.) that is:



           Cost = direct material + direct labor + other costs



           The narrow sense refers only to the hotel costs for the business department may require the purchase of the normal business of the various raw materials costs. Hotels usually refers only to the narrow sense of the cost accounting cost accounting.



           Second, the cost of the composition of



           Hotel costs generally include direct dial costs, the cost of the Treasury, damage costs (a net loss of inventory) three parts, namely:

    Hotel cost = direct dial costs + cost + inventory of the Treasury a net loss of

    Material at all hotels have to enter the hotel after receiving the Department of acceptance (of the staff involved in delivery receipt and have the use of department director), after acceptance by the Receiving Department, Ministry of receipt of goods in accordance with the requisitioning department and the nature of the difference between whether or not material to the warehouses, warehousing next to the warehouse receipt, warehousing is not a single under the direct dial directly out to the use of departments.

    Refers to a net loss of inventory through field inventory, deposit accounts set points with a few differences. Hotel during the operation because of various reasons, will inevitably lead to inconsistencies in the accounts is, after products such as no I have not received timely billing of money to break the bar drinks are not careful, three waiter, (consumption) cost



           Consumption costs would be computed on the basis of the method of extrusion:



           Consumption cost = beginning balance + current increase - reduction in the current period - at the end of the balance



           Among them, the beginning and end of period balances were up at the end of the current inventory quantity and unit price multiplied by the income increase in the current period, including direct dial, from material and transferred (transfer of goods between the various departments Stubbs), the current reduction of the back refers to happen goods out and allowed to write off part of a very lost.



           Four, the cost target



           1, gross income is gross profit less direct materials, is the gross profit margin at the proportion of income, meaning income contained unit gross profit



           Revenue - Direct Materials



           = ×% gross margin



           Income



           2, the cost of the rate of cost (direct materials) in the proportion of income, that is, units of the income necessary to realize how much cost



           Direct Materials



           Cost rate = ×%



           Income



           3, the cost of the unit cost of margin can be brought about by gross profit



           Revenue - Direct Materials



           Cost-profit ratio = ×%



           Direct Materials



           Hotel cost control

    p; hotel cost control is the cost for the control of generalized object.



           The purpose of the operation input is the smallest biggest profits, profits equal revenues minus costs, income, increase savings are two basic ways to profit, cost control is designed to save expenses, eliminate waste and unnecessary expenses. Can be divided into specific purchase cost control, operating cost control, logistics, cost control is in three parts.



           First, the purchase cost control



           Purchase cost control is to purchase quantity and unit price of the stock control, focus on the purchase of the unit price control. The actual situation in each department will be the root of the procurement department to apply for the required goods in the form set out the name, purchase quantity, specifications and so on, by the Purchasing Department Tour price, procurement price of the Department of visits, the good market price to fill up the hotel was the total Manager (or the person in charge) for approval by the General Manager for approval before purchase. Department for the production of goods and materials must be used every day (such as vegetables, fruits, meat, food materials, etc.), can be first and the cost of the procurement department, production department to carry out market research staff, post-production department, the cost of the Department, Purchasing Department in suppliers to develop "quotation" and higher-level approval by the hotel after the signing of the entry into force, produced under the department of procurement in accordance with the actual requirements of the application to the Purchasing Department, Purchasing Department by the name goods. In particular, it shall do the following:



           1, set up to apply for approval of a sound procurement system, eliminate unreasonable, unnecessary blind procurement;



           2, set up by the Purchasing Department, the cost of the Department, the Department produced three pricing department, composed of group director, production department regularly required the hotel to carry out market research material, regular suppliers in the development of "quotation" and put the price as much as possible to the lowest level ;



           3, purchasing as much as possible the development of the Department of supplier, so shop around to ensure the goods quality, reduce the purchase price.



           Second, operating cost control



           Control means operating costs, including the kitchen, bars, business rooms, such as the cost control department. In particular, it shall be:



           1, on the drinks, kitchen expensive price of food, rooms used grass cloth, floor, such as the use of tableware study on the use of accounting system of perpetual inventory accounts (ie: at the end of the beginning account balance + deposit = the current stock - current sales, inventory of the net profit or loss = exists - deposit accounts), if盘亏, ordered the person in charge of the compensation in kind;



           2, from time to time for the kitchen, bar department to conduct random checks and other products, waste materials investigated and dealt with severely, "cat fight" situation, Kennedy must put an end to waste, theft;



           Three, logistics cost control



           Logistics cost control refers to the department office supplies, materials, supplies, water, electricity and gas usage control. Shall be:



           1, from time to time on the operating point of the water, check the use of electricity and reduce waste;



           2, for a variety of office supplies, materials, supplies Strict implementation of the recipients of the examination and approval system should not receive non-approved, waste is prohibited;



           3, and supervision of the department using a variety of office supplies, supplies of materials to make the best use possible, TM;



           Resolutely put an end to "the public for private use" situation, the prohibition of employees out of the hotel supplies hotel, the prohibition of use of hotel staff Electricity

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    qfuq

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