The story of a cook

Chapter 328 Explanation of Cost Accounting
I started working at Linjiangxuan.

I have a division of labor with the master. He inspects the chefs in the kitchen and at the same time focuses on the quality of the dishes. I will first install the boutique kitchen on the third floor.

The first thing to do when installing a kitchen is to adjust the water up and down. This is the key. If the water in a kitchen is not properly adjusted, it will not work.

After determining the position of the stove, determine the position of other equipment, and then determine the position of the upper and lower water according to the position of the equipment. After the position is determined, the workers start to make the sewer and reserve the upper water pipe. After these are completed, they start to make the whole kitchen The ground is waterproof.

The electrician started wiring, reserved the power supply position, and reserved the network cable at the same time.

Chatting with the workers while working. These workers have been working in Linjiangxuan for several years. The team leader Lao Liu has worked here for 14 years. He worked here when the building was taken over. They are genuine old employees. .Lao Liu has all skills, including electricians, carpenters, bricklayers, and plumbing. He is an all-rounder.There are four workers working with him, one of which is a security guard, two of the three are boiler workers, and one is a carpenter.

I finished waterproofing the kitchen in the morning, and the rest is to wait 24 hours to see what the effect is. If there is no water seepage, the equipment can be installed.At 01:30 noon, I went to the staff cafeteria to eat, and returned to room 612 on the sixth floor to lie down on the bed after eating.

Master went to a meeting at two o'clock, and asked me if I could go, but I said no. It was improper for me to go to the management meeting, so it would be better to lie on the bed and sleep comfortably.

Master went to the conference room for a meeting at two o'clock. When I was about to sleep, someone knocked on the door. I opened the door and saw that it was the accountant I met yesterday. I asked her what was the matter?She said Boss Three called me to a meeting, but I said no, she said Boss Three asked her to come, and Boss Huo also told me to go there.It seems that I can't sleep anymore, so I went to the conference room for a meeting.

When I got to the conference room, many people were already seated, and there was an empty seat next to Master. Master beckoned me to go over, and walked over to sit next to Master.

Sitting in the front seat are the third boss, the second boss, and Mr. Huo.

Mr. Huo sat down and called my accountant, the front office manager sat next to the accountant, and the head chef sat next to the third boss.The rest are the bosses of various departments in the kitchen, and the ministers of each floor at the front desk. It seems that this is a management meeting.

The three bosses presided over the meeting.

"I'm calling everyone together for a meeting today. There are two main things. The first thing is to hire Master Huang as the production director of our family. Welcome everyone."

Everyone applauded, and Master stood up to signal to everyone.

The third boss went on to say: "I don't say anything, everyone knows that our dishes have always been unstable, and customers always complain about the problems of the dishes, mainly because the hot dishes have the highest complaint rate. In order to solve the quality problems of our hot dishes, we have also thought a lot Methods, such as sending some chefs to study abroad, and sending some outstanding employees to chef classes for training, but the results are not very good. After the decision of the board of directors, this time we hired the national first-level culinary master and first-level lecturer Master Huang Come over and be the production director of our family to completely solve the long-standing dish problem in our family."

"Master Huang and I came out of the drink service together. There is no one who can cook the dishes. None of the chefs at that time could cook as well as Master Huang. Now those masters you know have to be honest in front of Master Huang. Wait, I said that everyone should know what Master Huang's level is like."

"Master Huang came to our house, and first gave instructions on our dishes. At the same time, everyone knows that we are going to build a high-quality kitchen on the third floor, and the construction has already started this morning. What is the purpose of building a high-quality kitchen? Tell everyone, building a high-quality kitchen is Among us chefs now, Master Huang selects two chefs with good skills and good character to go to the boutique kitchen to cook. Master Huang personally guides us to make our dishes well and improve our cooking level. About It doesn’t count what I said about the candidates for the boutique kitchen, and you don’t want to look for me. Not only what I said doesn’t count, but the second boss and Mr. Huo also don’t count. Master Huang has the right to say, whoever he likes, not only the chef, but also the chopping board and the lotus are selected, and they will be cultivated as the backup force of our family."

"Chefs who have not entered the boutique kitchen on the third floor should not complain. Master Huang will treat everyone equally and give advice on your cooking techniques. You should learn with an open mind and don't think you are capable. Why should I find a product director if you are capable? So everyone You must study hard from Master Huang, ask others for advice, learn what you have in hand, and no one can take it away, that is the capital."

"Next, I will ask Master Huang to tell you a few words, everyone is welcome!"

All applaud.

Master stood up and began to speak.

"Hello everyone, I have been in the kitchen from yesterday to this morning, and I am familiar with everyone. I am as good as I always said. I am a cook. I hold a big spoon in my hand and cook vegetables. The three-foot stove is the battlefield. .I have been frying for a lifetime but have not become famous, so Mr. Mu thinks highly of me when he asks me to be the director of production."

"Our Linjiangxuan Dumpling Restaurant is a well-known catering company in the provincial capital. When it comes to Linjiangxuan, no one does not know it. It is almost well-known to all women and children. Especially our dumplings are second to none in the provincial capital. No one in the family dares to deny that the dumplings in our family are delicious. It is everyone's hard work and credit. This is undeniable. In addition, our family's dishes are also very good, such as "Songhua Chicken Drumstick" "Char Siew Pork" and "Crystal Knuckle" are dishes that have won awards and rankings, I don't know about others, but I know these three dishes because I was the chief judge of that competition."

"Our family has a solid foundation in terms of dishes, and being able to win the ranking in the competition proves that our family has technical talents and technical strength."

"I came to serve as the director of production this time, and I actually came here to learn from everyone. I have worked hard to learn from time to time, and the skills are endless. Let's study together, learn from each other, and work together to improve the quality of our Linjiangxuan dishes. To "learn half a spoonful of dishes at home, and cook Linjiang full of fragrance". Thank you, colleagues!"

After the master finished speaking, everyone applauded. To be honest, it was the first time I heard the master speak on a formal occasion, and it was very instructive.

The third boss continued to chair the meeting.

"The second thing we did at the meeting today was to re-calculate the cost of our dishes, calculate the gross profit margin of each dish, and see which of our dishes make money, which don't, and how Adjust the structure of dishes. I am an amateur in the cost accounting of dishes, and the head chef is an expert. This matter is left to the head chef, and all departments actively cooperate."

As soon as the third boss finished speaking, the head chef stood up and said, "Mr. Mu, Master Huang is our production director. It's better to let Master Huang be in charge of this matter."

The third boss said: "Master Huang is the production director. He is responsible for the quality of our dishes and the training of chefs. The cost accounting of the dishes is your job as the head chef. It is appropriate for you to be in charge."

What else did the chef want to say, Mr. Huo said: "Our family's recipes have not been changed, and the prices of the dishes have not changed. It doesn’t make any money, so we have to recalculate the cost of the dishes. In fact, we don’t need to have a meeting to talk about this work. The head chef should have started to do it a long time ago, so don’t shirk it now, just do it directly and do it as soon as possible.”

The head chef said, "Okay, I'll do it as soon as possible."

At this time, the master said: "Do cost accounting for our family's dishes, and calculate the gross profit. This is what I proposed. Everyone knows that cost accounting is a very laborious thing, but our cooks are not only cooking, but also frying vegetables. Well, at the same time, the dishes we stir-fry can make money, right? We cook delicious dishes and sell a lot of them a day, but in the end it doesn’t make any money at all, so it’s not in vain. I’m the production director Not only are we responsible for improving the quality and taste of the dishes, but we also need to know whether the dishes we cook are profitable or not. Therefore, we ask everyone to do the cost accounting of the dishes to get the gross profit margin of each dish. Only by knowing the gross profit margin is How much is needed to accurately adjust the amount of dishes and the selection of ingredients."

"How about this, let my apprentice Xiao Tanzi tell you about the cost calculation of dishes and the calculation of the gross profit margin of dishes. He understands better than me. I am old, and sometimes I always miss things when I talk."

Master suddenly threw the topic to me, and I was sitting there listening to his speech. I was not prepared at all, and I was a little dazed, but Master had already said so, so I could only stand up and organize words in my mind as soon as I stood up.

Stand up straight and speak.

"Good afternoon everyone! First of all, let me introduce myself. I am Master Huang's apprentice. My surname is Tan, and my full name is Tan Guohua. From now on, everyone can call me Xiao Tanzi, or Master Tan, or Fatty Tan. I am very glad to come to our Lin Jiangxuan Dumpling Restaurant has become a member of the big family, please take care of me.”

After speaking, bow and someone applauds, but not enthusiastically, just someone applauds, we are content.

Master asked me to talk about the Maori dishes, but I really didn’t know where to start. I looked at the corner of the conference room, there was a movable writing board, so I went to the writing board, and everyone’s eyes followed me. WordPad is also transferred there.It is estimated that someone used the tablet to give lectures in previous meetings, and the location is just right for everyone to see.

Stand in front of a clipboard.

"I see that everyone has been busy all morning and they have worked very hard. The period from [-]:[-] to [-]:[-] in the afternoon is the time for everyone to rest. If there is no such a moment today, everyone is probably sleeping now. In fact, I want to go to sleep too, but Teacher Fate is hard to break, we dare not resist, there is no way, delay everyone's rest and sleep time, give me some face, let me complete the task assigned by Master and the old man, okay?"

After I finished speaking, some people laughed out loud and said together: "Okay!"

I smiled at everyone, raised my voice and said:

"Thanks!"

"I'm standing here today, and like everyone else, I'm a member of our Linjiangxuan Dumpling Restaurant. Let me tell you a real thing. Today I have an apple in my hand, and you have an apple in your hand. The result of our exchange is only One, that is, you still only have one apple, and I only have one apple, right?"

"right!"

"Correct!"

"So today I have an idea and you have an idea. The result of our exchange is that each person has two ideas. This is a business that only makes money but not loses. If someone comes to make such a deal with you today, I will tell everyone , must do it, even if you don’t sleep, you have to do it, because no one goes to sleep without doing a profitable business, unless he is a fool. I believe that everyone here can be a manager in Linjiangxuan None of the above are fools, they are all high IQ, very capable, and outstanding people who are valued by the boss and can be entrusted with important responsibilities, you are all people who can make money, look good on you!"

Someone applauded here.

Feeling that everyone has become more energetic, they began to talk about business.

"The cost accounting of the dishes, the gross profit of the dishes, I don't say that everyone knows what's going on, I believe you know the gross profit of our dishes better than me, because we are together, you are the seniors, and I am the junior. Let's not talk about the dishes first Regarding cost and gross profit, let’s talk about whether the restaurant makes money or not.”

"Everyone said, does running a restaurant make money?" I raised my voice.

"make money--"

"Look how it works, if you don't drive it well, you won't make money."

"Opening a restaurant makes money"

"---"

I said: "Some people say it makes money, some people say it works well to make money, but it doesn't work well to lose money. What everyone said is correct, but we have to admit that no owner opens a restaurant for the purpose of losing money. Right? Opening a restaurant wants to make money, but how do you make money? To put it simply, how do restaurants make money?"

"Let me tell you that the restaurant earns its profits through the sales of our dishes and drinks, and makes money through our services, right? The proportion of dishes accounts for more than 80.00%, that is to say, what does a restaurant earn? If you don’t make money, it depends on the sales of the dishes, isn’t that the truth?”

Everyone said yes.

I said: "Okay, everyone said this is the truth. Whether a restaurant makes money or not depends on how well the food sells. If the food sells well, it will make money. If the food does not sell well, it will not make money. Then let me tell you a truth. The case of a restaurant. The business of a restaurant is very hot, and it is full every day when it is time to eat, and the dishes are not only delicious, but also sell well, but when the accounts are settled at the end of the month, there is no profit, what's the matter?"

Everyone was a little silent.

I said: "I went to his house, picked up the menu to order, it said "Pineapple Ancient Meat 22 yuan", I ordered a plate, it was served soon, I saw it, good guy, the amount is large, enough There are seven taels of meat, half a bottle of canned pineapple, and this is not counted as ingredients. Let me simply calculate that now a catty of pork costs 16 yuan, and the yield rate of a catty of pork is 90.00%, that is to say A catty of pork bought by the restaurant costs 16 yuan. In fact, we only spent 17 taels, so the pork at this time is 12 yuan. Money, a bottle of canned pineapple is five yuan, half a bottle is used for a dish, the cost is two yuan and fifty cents, and the cost of meat is 12 yuan and fifty cents, a total of 15 yuan, plus two taels of green pepper as an ingredient, we have less Do some calculations, let’s count it at fifty cents, the current cost is 15 yuan five, plus starch, oil, tomato sauce and other seasonings, not counting artificial pyrotechnics, no matter what, it costs two yuan, 15 yuan five plus two yuan , the current cost is 17 yuan and 17 cents, the cost of 22 yuan and [-] cents, the selling price is [-] yuan, everyone do the math, what is the gross profit?"

Everyone is counting.

I said: "Don't forget it, everyone. Let me tell you that the gross profit is 16%. The value is perishable. Once these are added, at least ten percentage points have to be subtracted from this dish, so the gross profit of this dish is only 6%. Now I want to ask everyone, is this "pineapple sweet and sour pork" profitable? ?”

"How much money do you make?"

"How much money do you make with a 6% gross profit?"

"If you don't make money, you will lose money."

I said: "Also make money, 6% is not about money, it's just less, our family is not a landlord, nor a rich peasant, we can't take 6% seriously, it's money, all big money is accumulated little by little Get up, and learn how to live. Well, this case is over, let me solve the problem on the spot, let me ask, answer loudly if you know, how much does our family’s ancient pineapple meat sell for?”

"22 yuan!"

"How much is our feed?"

At this time, only one person answered, and that person was the boss of the chopping board. He said, "Seven taels."

At this time, the entire conference room was silent.

After a while, I said: "It's popularity and food that determine whether a restaurant's business is good or not, but whether a restaurant can last for a long time and whether it has vitality is whether it makes money. What do we use to make money? Food To make money, but when our dishes are not making money, can the restaurant make money? When the restaurant is not making money, what will the boss use to pay us? When we can’t make wages and get money, the first time I'm not looking for my own reasons, it must be scolding the boss, saying that the boss is really bad, bastard, and doesn't pay for work."

"But I would like to ask every colleague here, my beloved friend, when we prepare and cook dishes, do we know that this dish is no longer profitable if it is sold in this way? I know I’m not making money and I’m still doing it, and I don’t say anything, and I don’t respond to the situation, anyway, it’s done, so whether I make money or not has nothing to do with me, just pay me a salary every month, and it won’t work if I don’t.”

"This is the idea that each of us has. I think it can be forgiven for having this kind of thinking before, but starting today, my beloved brothers and sisters, I can no longer have this kind of thinking, because it is not what we should have. We are not that group of people, we are a group of people who create value."

"This is the real reason why my master asked everyone to do the cost accounting of dishes today, because we don't make money now."

"Why don't we make money? It's because we didn't do our job well. It doesn't matter if we don't do it well. Who doesn't make some mistakes? Let's start to correct it now. Besides, this is not a matter of losing our heads. So from today At the beginning, let’s calculate the cost of each dish in our family, and calculate the gross profit rate of each dish accurately. With the accurate gross profit rate, we will know how to adjust the structure of the dishes, how to make the We make money by cooking."

"This is a very hard job, but it is also a job that everyone participates in. Only when we participate in it, will we know that the food should not only be delicious, but also make money. Only by doing this can we be a qualified chef! "

"Our Linjiangxuan only produces qualified chefs who give people a thumbs up, not cowards! Isn't that right!"

"Correct!"

I said: "Okay, I've been talking nonsense for a long time, which has delayed everyone's sleep. Fortunately, now everyone knows why we do food cost accounting and can do it, so I don't have any nonsense. Finally, I would like to remind you a few things, To calculate the cost of dishes, we must first know the price of raw materials, and then calculate the yield rate of each raw material. Net material, the price of net material is different from the price of wool material, this must be remembered, otherwise the gross profit margin will be inaccurate.”

"We must be careful, serious, and rigorous in our work. At the same time, the cost of ingredients must also be calculated. Don't try to save trouble and estimate because of trouble and trouble. Doing so is not fooling others, but fooling yourself. Let me tell you a word, only People who are serious about their work are those who are going to be successful, and you are one of them. Thank you everyone!"

Bow to everyone, everyone gave me a lot of applause.

(End of this chapter)