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The important task in hotel management is to control the food cost and provide good service. The cost and the
expenses in the hotel cover a wide range, concern many fields, and also face the challenge from many unpredictable factors.
In this paper, a new method is developed as to the control difficulties in the costs control of food, and with the help
of personal experience. Through impartial analysis of the food cost rate in test time, the food cost rate can be control in
the target by find and solve the problems in cost control work with careful observation, timely improvements. Some advices
are provided to the managers. Under these advices, cost control would be effective, and the hotel profits increase