1、STANDARD OPERATING PROCEDURE 标准操作程序WORK FLOW FOR COST SUPERVISOR 成本主管工作流程Task Number:任务编号 SOP-FIN.5.002Department: 部门Cost Control 成本控制部Date Issued: 颁布日期June - 2008Guest Expectation:客人期望 We want know daily work of Cost Supervisor and how to control the costs.我们想要了解成本主管的日常工作和怎样控制成本。 Time to Train:培训时间
2、 Why is this task important for you and our guests? Answers: 1. Maintain a good image for yourself and the team维护你自己及团队的专业的形象2. Make your trainee feel welcome, comfortable and enjoy the training使前来参加培训的员工备受欢迎、感觉舒适并乐于参加培训3. Experience to have all process of cost control and calculate. 4. 要经历成本控制及其核算的
3、全部过程WHAT/ STEPS做什么/步骤HOW/ STANDARDS怎么做/标准TRAINING QUESTIONS问题1、The daily grind日常工作1）Neaten quoted price, audit price of delivery note.整理报价，审核收货记录的价格2）Daily undelivered food item report每日食品未到货统计 End of receiving, neaten the undelivered food item into the report, give clear supplier, department, item
4、name and purchase quantity. E-mail report to correlative person.当日食品收货结束后，将未到货物品整理成报告，注明供应商、使用部门、物品名称及订货数量。将报告经电子邮件发送相关人员。 Get together return record and write cause.整理退货记录，并注明原因。3）Market survey 市场调查 Make twice market survey with buyer and chef every month, attention to price larger changes and the
5、use of larger items, pay attention to whether the origin and specifications for the use of the hotel and similar requirements, if the difference between larger, there is no comparability .每月与采购员和厨师三方做两次市场调查，对近期价格浮动较大以及酒店使用量较大的物品要特别留意。调查过程中要注意物品的产地及规格是否与酒店使用要求相近，如差异较大，物品价格则没有可比性。 Contact brother hote
6、l, related reference price.联系同行酒店，参照相关价格。 Concerned about market changes, reasonable proposal to replace items for related departments.密切关注市场物品的变动，为相关部门提出合理的更换物品的建议。4）Field management 现场管理Supervise receiving and store daily work. 收货部及仓库的日常工作督导。 Supervise kitchen and bar fieldwork.厨房及吧台的现场监督。Why shou
7、ld neaten quoted price and market survey?为什么要整理报价和市场调查？2、Recipe control 标准食谱控制1）Standard calculation method: according to kitchen and outlet recipe, get the item unit cost and calculate the standard cost, increase of 5% lose cost for each dish, food and beverage on the menu must be input system, pro
8、motion dish and beverage recipe card and excel form must be archive ,cost control keep the original documents and copy for chef or outlet manager.计算标准：根据厨房和餐厅提供的标准成本配方，在系统中得出物品原料的单位成本计算出标准成本，每道菜式要增加5%的物品损耗成本。餐厅菜牌上的菜及饮品要录入系统，时令推广的菜式及饮品要将标准成本卡或电子版留底存档，标准成本卡成本部保留原始单据，复印版给到总厨或餐厅经理。2）Compared with the co
9、st and selling price, feed back high cost items.计算的成本和卖价配比，反馈成本率高的菜肴和酒水。3）Make the portion test and correct error.测试标准食谱，纠正偏差。What is the purpose of calculated recipe?核算标准食谱的目的是什么？3、VIP Fruit basket重要宾客水果篮1）Make out the expression order from GRO to IRD, pink hand over to cost control keep accounts a
10、nd archive, according to different levels of standards calculate cost of fruit basket in this month. IRD will be replenish fruit and beverage for in-house VIP, IRD and kitchen will write transfer to cost control for these foods and beverages, the total consumption of food and beverage charge to expe
11、nses .由GRO开出水果篮申请单给送餐部，粉联交成本部做账存档，根据不同级别VIP水果篮的标准成本计算出当月送出水果篮的费用。在住VIP送餐部将补充其消耗的水果及酒水，这部分由送出部及厨房以内部调拨单形式交成本部，月底将食品及酒水的消耗总数计入费用。2）Periodic testing different levels of fruit basket cost. 定期测试不同级别的果篮成本。What are the steps to control fruit basket?水果篮的控制有哪些步骤？4、Test 测试1）Buffet test 自助餐测试Confer with chef o
12、n test time and cooperation with chef, write down all of the dish name and amount of raw materials, also set up standard accounting unit before the meal. Note the increase in food by standard accounting unit when the dining, if the dish has changed let chef give the recipe at once. Note residual foo
13、ds ai the end of buffet, the recyclable and non-recovery separate record. Save the manual records of buffet test, make the buffet test report with Excel. First calculate the unit cost and then based on the consumption quantity calculate the total cost, chef to sign in the test report in the end. 与餐厅
14、厨师长协商好测试时间，请厨师长配合，在自助餐开餐前记下所出菜品的品名及其原材料的用量并设置好标准的核算单位。在开餐期间要有成本部人员做按照设置好的标准单位对各个菜品的增加情况记录，如有菜品的变更及时请厨师长给出菜品的标准配方。在自助餐收餐是记录下菜品的剩余情况，并且把能回收利用的和不能回收的分开记录。把测试的手工记录整理存档，在电脑制作测试报告，首先计算出菜品的单位成本，再按照手工记录的数量得出当次自助餐的消耗成本，最后将测试报告交厨师长签名确认。Concerned about consumption and waste of larger items, made reasonable pro
15、posals.关注客人量耗用和浪费量大的物品。提出合理建议。2）Food yield test 食品出成率测试Selected higher price and easy loss item and said the weigh then processed by chef. Remove the packaging, the need to thaw items to thaw and according to actual needs processed into semi-finished products. Write down the weight after processing
16、and calculate the yield items, then chef signature in the test report. 选出价格较高及易损耗的物品称出重量，再由厨师进行加工。首先去除包装，需解冻的要进行解冻，再由厨师根据实际需要加工出能够供使用的半成品。记录下物品加工后的净重计算得出该物品的出成率，并将测试结果交厨师长签名确认。Calculate the price of goods after the test, amend the related recipe and make some recommendations.计算出品后的物品价格，修订相关菜品配方,并提出相
17、关建议3）Costly food yield test(Such as sharks and birds nest)贵重干货涨发率测试（如鱼翅、燕窝等） Said the weigh with chef , write down the times and category, wait for complete after the processing items said the weigh with chef and calculate yield rate, chef signature in the test report. 与厨师长一同称出干货的重量并记录好时间与种类，待厨师将物品涨
18、发完成后，与厨师长一同称出涨发后重量，得出涨发率，并由厨师长签名确认。Regularly to make the test and the same variety of items compared and report the result.定期测试，并对同种物品的涨发率比较，递交相关报告。4）Bar spot check餐厅吧台酒水存货测试 Regularly updated bar and storeroom par stock定期更新吧台和仓库的标准库存Irregularly spot check to each bar inventory and choice more sales
19、 or high cost of beverage, get the sales report from POS system with the opening, purchase, issue and transfer work out perpetual inventory and make the difference with physical inventory, outlet manager must make a reasonable explanation for the difference, if dont make a reasonable explanation or
20、confirm loss, outlet staff must be atonement ,the result report to FC.不定期到各个餐厅酒吧抽查其存货数,重点选择销量较好或是比较贵重的酒水。从收银系统得出酒吧当月的销售量，结合酒吧的期初、采购、领货及调拨得出“应有库存”，与实际库存数对比，有差异的要餐厅经理做出合理的解释，如查不出原因或确认丢失的，要由餐厅员工做出赔偿，并将结果上报财务总监。5）Store inventory spot check仓库库存抽查 Irregularly spot check to each storeroom inventory, check
21、physical inventory and bin card whether they are the same, inspector signature in the bin card. If there are difference, request storekeeper find out the reasons and adjust inventory at once. 不定期的对酒店各个仓库库存情况进行抽查，主要检查实际库存与库存卡的数量是否一致，并且抽查人要在库存卡上签名确认。如存在差异，及时要求仓管员找出差异原因并调库存。Whats the cost test include
22、of?成本的测试包括哪些内容？5、Settlement for month月结1）Stock take 盘点Develop arrangement for inventory every month.每月制订盘点安排 Print stock take list and take stock with related department staff, stock take list must be have department inventory checker, department manager and cost staff signature, then use the system
23、 or manual calculation inventory balance.打印出盘点表与相关部门一同盘点，盘点表要有部门盘点人、部门经理和成本部员工签名，通过系统或手工计算出期末余额。 Bind and save the stock take list盘点表装订存档。Check the inventory with general accounting every month.每月和总帐核对每个仓库的余额。2）JV 记账凭证 F&B: Make JV with the F&B monthly report, attention to the A/C number of expenses
24、. 食品酒水：根据食品酒水月报制作JV，特别要注意费用的科目。 Cigarette: Make summary of cigarette put in system, get the opening, closing, purchase and issue from system, minus cigarette ENT is cost of cigarette. Use this report made cigarette JV.香烟：把各个餐厅的香烟盘点数汇总录入系统，由系统得出餐厅和香烟仓的期初、期末、采购及领用数量，减除宴请费用得出当月香烟成本报表，依据报表制作香烟成本记账凭证。 HS
25、KP chemical and guest supplies: Stock inventory put in system, 客房清洁用品及客用品：在系统录入盘点数，倒挤出当月消耗量计入费用。Steward chemical: Every month issue put in system by steward staff and check by cost, expenses of month is consumption from system.管事部清洁用品：由管事部仓管在系统中录入当月发货数，经成本部审核，从系统得出当月消耗量计入当月费用。Engineering store: Ever
26、y month issue put in system by engineering staff and check by cost, expenses of month is consumption from system工程仓：由工程部仓管在系统中录入当月发货数，经成本部审核，从系统得出当月消耗量计入当月费用。 Attention apportionment of expenses for each JV.注意所有JV中需要分摊的费用Pass JV to general accounting过帐给总帐。3）Linen, uniform, OE spoilage & breakage rep
27、ort布草、制服、餐具损耗报告 Linen and uniform spoilage report are provided by the Laundry every month., make the spoilage & breakage report after Laundry Manager confirm. Check the linen and uniform inventory.每月由洗衣房员提供当月布草和制服的损耗数量，经洗衣房经理审核后制作布草和制服损耗报告。抽查布草和制服的盘点数。Make the O.E. spoilage report and compared with
28、the current income. Reference breakage rate in P&P and send report to related department.制做O.E损耗报告，和同期收入配比。参照P&P的损耗率，发送相关部门。4）Compile relevant cost report.编制相应的成本报表。What should pay attention to details of settlement?月结要注意哪些细节？6、其他1）Check the quality of receiving and store work.检查收货和仓库的工作质量2）Made rea
29、sonable proposal for reduce costs and expenses.提出合理的降低成本和支出的建议。Summary questions:1. Why should neaten quoted price and market survey? 为什么要整理报价和市场调查？2. What is the purpose of calculated recipe? 核算标准食谱的目的是什么？3. What are the steps to control fruit basket? 水果篮的控制有哪些步骤？4. Whats the cost test include of? 成本的测试包括哪些内容？5. What should pay attention to details of settlement? 月结要注意哪些细节？Task WORK FLOW FOR COST SUPERVISOR 成本主管工作流程 Page 7 of 7
