餐飲生產(chǎn)過程管理(二)分析

餐飲生產(chǎn)過程管理(二)分析上周課程內(nèi)容回顧領(lǐng)料間原料間實地盤存分類食品成本構(gòu)成以空換滿領(lǐng)料系統(tǒng)永續(xù)盤存永續(xù)盤存法餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page2of26餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page3of26Scope教學(xué)內(nèi)容對飲料生產(chǎn)區(qū)域的控制員工偷竊行為確定實際成本和預(yù)期成本全面降低整體成本率餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page4of26本章重點運用管理技術(shù)對餐飲制作過程進行有效的成本控制計算出產(chǎn)品實際成本，并將其與預(yù)期成本進行比較用多種方法來降低所售產(chǎn)品的成本率餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page5of26飲料成本差異過大的原因?qū)嶋H成本計算不準(zhǔn)確操作時酒水用量控制不當(dāng)營業(yè)收入未作如實記錄調(diào)酒師私自出售自帶酒水服務(wù)人員偷盜酒水稀釋酒水餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page6of26對飲料制作區(qū)域進行有效管理的重要性對飲料制作區(qū)域的管理和對食品制作區(qū)域的管理一樣重要從某種程度上講，飲料制作比食品制作簡單控制實際銷售給客人的酒水原料數(shù)量比食品原料復(fù)雜餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page7of26酒吧或餐廳飲料控制常用方法隨意斟酒使用量酒器使用量杯或分配器使用飲料槍餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page8of26飲料的特殊制作和銷售客房內(nèi)迷你吧的銷售瓶裝酒的銷售招待酒吧/開放式酒吧（免費提供）宴會酒水服務(wù)餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page9of26員工偷竊行為減少酒吧的偷竊

減少廚房的偷竊餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page10of26減少酒吧偷竊填寫了酒單但沒有記錄到POS系統(tǒng)攜帶并銷售自帶產(chǎn)品分量過多或不足找錯零錢稀釋酒水飲料偷竊以次充好餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page11of26減少廚房的偷竊廚房偷竊經(jīng)常表現(xiàn)在食品原材料的偷竊建立有效的控制體系餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page12of26確定實際成本和預(yù)期成本作為餐飲管理者，在有效的餐飲生產(chǎn)過程控制中還需要其它信息：產(chǎn)品的實際成本是多少？產(chǎn)品的預(yù)期成本是多少？實際成本和預(yù)期成本相差多少？餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL標(biāo)準(zhǔn)化菜譜的定義標(biāo)準(zhǔn)化菜譜是以菜譜的形式，列出用料配方，規(guī)定制作程序，明確裝盤形式和盛器規(guī)格，指明菜肴的質(zhì)量標(biāo)準(zhǔn)和每份菜肴的可用餐人數(shù)、成本、毛利率和售價餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page13of26餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL標(biāo)準(zhǔn)化菜譜的作用預(yù)示產(chǎn)量減少督導(dǎo)高效率安排生產(chǎn)較少勞動成本隨時檢查菜品成本食譜程序書面化分量標(biāo)準(zhǔn)減少對存貨控制的依賴餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page14of26餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page15of26產(chǎn)出實驗P223什么是產(chǎn)出實驗？是一種用來計算實際原料成本的程序，并除去了原料在加工過程中所發(fā)生的重量和容量的損耗是為了之后計算resemp為什么要進行產(chǎn)出實驗？為了準(zhǔn)確確定實際菜譜成本，有時有必要進行產(chǎn)出實驗，以便確定實際發(fā)生的原料凈料成本餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page16of26產(chǎn)出實驗單位：中瑞酒店西餐廳品名：牛肉丁實驗日期：1/1原料規(guī)格：842#原料說明：牛短肋產(chǎn)出實驗負責(zé)人：L。D。餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page17of26產(chǎn)出實驗原料重量損失原料的損耗率=————————毛料重量原料重量原料凈料率=—————————毛料重量交貨狀態(tài)的單位價格凈料成本=——————————原料凈料率餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page18of26確定實際產(chǎn)品成本制定標(biāo)準(zhǔn)化菜譜并不斷更新制定每個菜肴的標(biāo)準(zhǔn)化菜譜成本表“采購和儲存時的原材料的重量單位和菜譜中原材料使用的重量單位”的換算小數(shù)點后保留兩位數(shù)，第三位四舍五入調(diào)料成本凈料成本餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page19of26確定預(yù)期成本預(yù)期產(chǎn)品成本

就是應(yīng)該達到的成本水平餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page20of26確定預(yù)期成本實際產(chǎn)品成本經(jīng)營效率=————————×100%預(yù)期產(chǎn)品成本菜譜總成本預(yù)期產(chǎn)品成本率=———————×100%銷售總額餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page21of26可接受與不可接受的差異作為管理者：應(yīng)關(guān)注通過計算各種原料的經(jīng)營效率而可能達到的總體經(jīng)營效率、差異金額及差異率關(guān)注力應(yīng)集中在重點上餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page22of26全面降低產(chǎn)品成本率銷售成本&銷售收入&成本率

銷售成本成本率=———————×100%銷售收入餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL

FoodandBeverageCOSTCONTROL餐飲部成本控制FoodandBeverageCOSTCONTROL2013-1Page23of265種變化形式如果銷售成本不變而銷售收入上升，則成本率下降如果銷售成本保持不變而銷售收入下降，則成本率上升如果銷售成本與銷售收入以相同的幅度上漲，則成本率保持不變?nèi)绻N售成本下降而銷售收入不變，則成本率下降如果銷售成本上升而銷售收入不變，則成本率上升餐飲生產(chǎn)過程管理(二)分析FoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROLFoodandBeverageCOSTCONTROL