Research On Food Cost Control Optimization Of A Catering Company

In recent years,with the development and progress of society,people's material living standards have been continuously improved,and catering enterprises have sprung up and have developed rapidly.Nowadays,people's dining choices are increasingly diversified,the catering industry is facing increasingly fierce market competition,and the high-profit era is gradually becoming a thing of the past.Western food companies are no exception.How to effectively control costs,reduce costs and increase efficiency,and improve profit levels is a catering enterprise,which is also a problem that must be considered in the management of Western food enterprises.In the case of western food enterprises,the cost includes foodstuff cost,labor cost,energy cost,and other operating costs,the cost of foodstuff is the largest cost of the enterprise,which objectively determines its importance in the cost control of the enterprise.The paper takes A catering company as an example to discuss the problems of food cost control and optimization measures in various aspects of A company.It has certain research significance because of A company as a typical representative of western food enterprises.Through the use of standard cost theory and internal control theory,A catering company management system and accounting system are analyzed,and the problems in the procurement,inspection,storage,food processing and accounting methods of the ingredients are identified,and the existing problems are the procurement system is imperfect,the division of duties in the acceptance process is not clear,the process system of the warehousing process is imperfect,the loss of processing links is too high,and the accounting methods are flawed.It proposed the development of procurement planning and approval process,the establishment of a strict acceptance system,the establishment of a sound warehouse management system,the development of standard recipes and the strengthening of control and other optimization measures.In order to implement the optimization measures,safeguard measures such as effective use of ERP systems and strengthening control environment construction were proposed.This paper combines basic theory with specific cases to solve the cost control problem of the catering industry,enriches the cost management theory literature,expands the application value of cost control,and provides favorable protection for the long-term sustainable development of the catering industry.This paper hopes to provide empirical evidence for the theoretical study of food cost control in Western food enterprises through the case analysis of the food cost control of A catering enterprises,and provide reference for catering enterprises to control the cost of food materials.