2. The distinction between controllable and uncontrollable costs is relative
(1) the distinction between controllable and uncontrollable costs and the cost of the center of responsibility for the management of the management of the level of the level of the management of the center, management authority and the size and scope of the control of the size related to the scope of the control of the cost. the size of the scope of control is related. For example, from the point of view of the whole enterprise, all costs are controllable costs, but for the enterprise's internal sub-factory, workshop, team, each has its own exclusive controllable costs; labor centralized management of the enterprise, the labor cost of the internal units belonging to the enterprise, it is not controllable costs; and have the right to labor sub-factories, workshops, the labor cost of the cost of the controllable costs; the lower-level cost responsibility center must be the higher level of control costs. The lower level of cost responsibility center's controllable costs must be the higher level of responsibility center's controllable costs, while the higher level of cost responsibility center's controllable costs are not necessarily the lower level of responsibility center's controllable costs.
(2) The distinction between controllable and uncontrollable costs is related to the space in which the costs occur. Some costs, even at the same level of cost responsibility center, for some centers are controllable, for some centers are not controllable. For example, the high and low cost of material purchases for the supply department responsible for purchasing work is controllable, while the consumption of materials in the production plant can not control the high and low prices of materials, they are only responsible for the unit consumption of materials.
3. The purpose of distinguishing between controllable and uncontrollable costs is to differentiate cost responsibility. Cost responsibility centers are only responsible for costs they can control, and uncontrollable costs should not be part of the performance evaluation.
Question 2: What are the types of food and beverage product costs that are categorized from different perspectives? Food and beverage costs, like other costs, can be categorized according to a variety of criteria. The purpose of categorizing food and beverage costs is to adopt different control strategies based on different costs. Catering product costs are categorized in different ways depending on the perspective from which they are considered. There are mainly the following different methods:[2]
1. According to whether the volume of business related, divided into fixed costs and variable costs
(1) fixed costs, refers to those costs that do not change with the volume of business (production, sales or sales) changes. For example, the depreciation of fixed assets, the size of the depreciation expense extracted in a certain period of time in accordance with the provisions of the financial system is not subject to change with the change in the volume of business.
(2) variable costs, refers to a certain period of time and under certain operating conditions, with the change in business volume and change those costs. For example, the cost of raw materials, water, electricity and energy, etc., will increase with the increase in the production and sales of food and beverage dishes. Therefore, the cost of raw materials and utilities and energy expenses are variable costs.
This type of division is mainly for profit and loss analysis and cost control to provide theoretical arguments. High-level management focuses on fixed cost control; middle and low-level management focuses on variable cost control to minimize costs and expenses. After the division of fixed costs and variable costs, you can use mathematical methods to analyze the volume of business, cost and profit (referred to as the volume of this profit) the break-even relationship between the three, the analysis of costs and expenses, to strengthen the control and management of costs, improve the economic efficiency of enterprises.
2. According to the degree of cost control, divided into controllable costs and uncontrollable costs
(1) controllable costs, refers to the cost of food and beverage management at the grass-roots level and the department through their own efforts to control. That is, in the short term can change the size of the amount of those costs. Generally speaking, variable costs are controllable costs. If the managers change the share of each dish, or strengthen the control in the procurement of raw materials and oil, acceptance, storage, production and other aspects, the cost of food and beverage products will also change. Certain fixed costs are also controllable costs. For example, advertising and marketing costs, major repairs, management fees, etc. Another example, the relevant operators through personal skill and work responsibility, can save raw materials, materials and consumables and water and electricity energy consumption, so that it is reduced or controlled at a certain cost level. The management of controllable costs is an important aspect of catering cost control.
(2) uncontrollable costs, refers to the grassroots and departmental staff through the efforts of the difficult to control, only the top management can master those costs. Fixed costs are generally uncontrollable costs. Examples are rent, maintenance, insurance, depreciation of fixed assets and welfare expenses drawn in accordance with regulations. These are in accordance with the provisions of the relevant system of expenditure, are not able to change the amount of management efforts to change the size of the amount, therefore, belongs to the cost of non-controllable.
These two types of costs are mainly for the cost control of the division of labor and focus on mastering to provide arguments. Controllable cost control is the main focus of the basic level departments, while uncontrollable cost control is the main focus of the high school level.
Question 3: What are the factors of food and beverage costs, and what is the standard ratio between the various factors? 1, kitchen cost control
Kitchen costs are the largest direct variable costs of catering, which directly affects the profitability of catering. Kitchen cost control is not unlimited to reduce the kitchen cost rate, but to ensure the quality of the kitchen under the premise of reducing raw material consumption, improve the rate of completion, reduce waste. Especially now that the social catering industry is becoming more and more developed, it is difficult for catering to maintain a very low cost rate to be competitive. Kitchen cost control can be the director of cost control as the overall responsibility. The cost control director is led by the chief financial officer, so that it is easy to manage and supervise. But the real responsibility is the executive chef. Cost control director on the one hand should be timely cost statements, analyze the reasonableness of the cost, at any time with the executive chef to communicate with the cost of the abnormalities in the use of unreasonable materials and other recommendations; on the other hand, the cost director should be at any time to the kitchen to check the chef's operating process of the phenomenon of waste pointed out in a timely manner. For example, whether the food trimmings are fully utilized to improve the output rate; whether the use of seasonings takes into account the shelf life to prevent expiration, etc.. The garbage bins should also be the subject of key inspections to see if there is any waste. The executive chef is even more important to control the operation process in the daily work, to develop reasonable operating procedures and standards, as far as possible to improve the output rate and reduce waste.
2, energy cost control
Energy expenditure is a very large catering expenditure program. Catering energy cost expenditure is often as high as 10% of the total business. And each employee's behavior will affect the high and low energy costs. Energy costs can be the director of engineering as the total responsibility, and absorb the relevant personnel to form an energy-saving team. The energy conservation team has three main responsibilities: (1) seeking new ways to save energy. The engineering department is an expert in plumbing, electricity, and equipment, and should take energy conservation into account in the procurement of equipment, use, and remodeling process. It is also necessary to seek new energy-saving equipment, methods, etc. (2) Develop energy-saving measures. By investigating the use of water, electricity and fuel throughout the restaurant, specific measures that can save energy are identified. Such as aisle lights in the case of enough light, you can turn off a street light; lobby light enough during the day, you can also turn off a street light; office no one to turn off the lights, off work to turn off the air conditioning; according to the temperature to decide to open the air-conditioning time; hotel outside the street lamps, neon lights according to the weather conditions, the seasonal changes accordingly to change the time of the light, and so on. By formulating specific measures and implementing them to each department, each employee will implement them accordingly. (3) Check the implementation of energy-saving measures. The energy-saving team should carry out routine inspections and surprise checks on the implementation of energy-saving measures throughout the hotel. For the failure to implement the provisions of the phenomenon of waste of energy pointed out in a timely manner, and take measures to require their correction.
3, other cost control
Other controllable costs of each department such as office expenses, telephone charges, etc. by the department manager. Each department can designate a person to control the collocation of office supplies; the call time is too long by its own pay phone; the office is generally not open direct-dial telephone, etc.. Monthly departmental expenses should be analyzed, for abnormal expenses to find out why, and corrected in a timely manner.
4, equipment control
The restaurant's equipment is very much, especially the comprehensive catering hotels, equipment investment is greater, such as boilers, elevators, air conditioning and so on. Investment in equipment maintenance is an important expenditure of the restaurant. The management of equipment to establish "preventive maintenance" system. Equipment in the procurement, installation should consider how to make the equipment more convenient to use, long, how to save energy; at the same time, equipment in the normal course of operation, it is necessary to carry out routine maintenance, so as to extend the service life of the equipment, to ensure that the normal conduct of business activities. There is no good preventive maintenance, wait until the equipment failure and then repair, not only to spend a large amount of repair costs, but also reduce the service life of the equipment, the more serious will also affect the normal operation of the hotel, and even lead to business interruption. Therefore, the control of equipment to pay attention to the "preventive", is the maintenance in advance, not just after the repair. The "preventive maintenance" of equipment is one of the effective cost-saving measures.
Increase revenue and save money to create profit maximization is the ultimate goal of the enterprise. In the highly competitive and marginally profitable hotel industry, through the creation of a good corporate culture of thrift and frugality, the development of a reasonable cost assessment of the system of rewards and penalties, and the establishment of a special person responsible for the supervision and inspection system, a comprehensive cost control system has been established. The strengthening of cost control will inevitably lead to the enhancement of economic efficiency, thereby improving the competitiveness of the hotel and creating a solid foundation for profit maximization.... >>
Question 4: restaurant cost control can be studied from what aspects Controllable factors are very many, I give you a few questions you can consider. Information standardization reached? The system system embodied? The quantification of dishes to do?
Question 5: Pizza Hut restaurant is not controllable cost is generally how much variable costs are water and electricity, maintenance, consumption, cleaning, uniforms, foreign service fees, telephone charges, *** fees, training fees, general restaurant variable costs accounted for about 5-10% of the turnover
Question 6: How much is the proportion of the total cost of labor in the restaurant industry, generally accounted for about 20%-40%.
Question six: What is the percentage of total cost of labor in the restaurant industry?
After the implementation of the new labor contract law began in 2008, the cost of employment of enterprises has risen compared to the past, the cost of labor in the catering industry costs account for a greater proportion. The competition for good employees may mean that it will be more difficult for restaurant managers to recruit, train and retain key staff. In the food service industry, good employees mean good service, which ultimately leads to high profits. All of this requires restaurant managers to have a better grasp of their restaurant's labor costs in order to determine where to keep and more accurately position their employees for treatment.
When it comes to labor costs, perhaps the first thing that comes to mind is employee wages. Wage is the employee through the exchange of their labor and labor compensation, generally divided into fixed wages and variable wages, some restaurant managers do not understand the difference between fixed wages and variable wages. Fixed wages are a certain amount of salary paid to an employee on a monthly or annual basis, and this amount is fixed from one payday to the next. A variable wage is an employee's compensation that is paid on an hourly basis. Generally, you hire hourly employees when you expect a short-term increase in sales. Conversely you generally reduce hourly labor. Similarly, when sales growth is sustained over the long term, you should increase regular employees. An important difference between regular employees and temporary employees is that you have little control over fixed labor costs; whereas you have complete control over variable labor costs above the minimum establishment.
Labor costs in a restaurant business include not only the wages of the employees, but also the cost of those labor-related expenses. They generally include: social insurance and provident fund, labor compensation, staff meals, staff training costs, staff transportation costs, staff uniforms, staff accommodation and other benefits, vacations and sick leave, and bonuses. Not every catering unit incurs these costs, while some have more than just the ones mentioned. But what is certain is that no matter what kind of restaurant you run, there must be some other labor-related costs in addition to wages. The key is that you must be able to answer the question, "How much should I pay my employees in wages and labor so that they can provide my customers with the products and services that I think are right for them? A good understanding of the components of payroll and labor costs is essential to answering this question.
Labor costs are the cost of all the expenses incurred to maintain your current restaurant workforce, and restaurant managers must remember that total labor costs will always exceed payroll, and that the two are not necessarily related. For example, if employee benefits or insurance costs go up, labor costs will go up even if wages remain the same. Restaurant operators have control over most of their payroll costs, which are "controllable" labor costs. But there are some labor costs are not controllable, these such as: the state mandated payroll tax increases, statutory insurance costs and provident fund increases.
To determine the cost of labor, restaurant operators should first determine how many employees are needed. If too few employees are scheduled to be on duty on a particular day, then it will lead to poor service quality, loss of customers and reduced sales; if too many employees are scheduled to be on duty, the wages and other labor costs on that day will be too high, leading to a decline in profits. The solution is to determine the number of employees needed based on the projected number of customers. In order to determine the number of employees needed, you must know the productivity of each employee. Productivity is simply the amount of work an employee can do in a fixed period of time.
There are many ways to measure labor productivity, and in general, it can be measured by productivity: i.e., productivity = output/input, and for the restaurant industry, it can be measured by the ratio of the number of customers to the number of employees. For example, a restaurant employs 5 staff to serve 100 customers. Using the formula for productivity, where output is the number of customers served and input is the number of employees, we have: 100 customers/5 employees = 20 guests/employee. The productivity is 1 employee serving 20 customers.
According to the above algorithm, the restaurant operator to determine the unit's labor productivity, and then combined with the historical sales of food service establishments, as well as long-term trends in the forecast of changes in the trend and so on, to determine the number of customers received on a daily basis, you will be able to determine the number of fixed employees need to be hired. Based on the changes in the surrounding environment and forecasts for weekends and holiday periods, it is possible to determine the number of variable employees that need to be hired on the basis of fixed employees. This will determine the amount of fixed labor costs and variable labor costs, and ultimately the total cost of labor for the organization.... >>
Question 7: What is the current profit margin in China's restaurant industry? And about the current analysis of restaurant costs Let me tell you.
1. The domestic restaurant industry is now very polarized, the restaurant industry's industry average profit margin of about 30%.
2. The cost of a dish may not seem much, in addition to the ones you proposed, we divided it into controllable costs and uncontrollable (risk) costs two parts. Controllable costs in addition to what you mentioned, there are, for example, renovation costs, kitchen hardware and facilities fees, taxes, utilities, business administration license annual inspection fees, health department inspection and quarantine fees, safety production safety production fire prevention (fire) burglary (public security) fees, city management fees (garbage fees, city management), termite prevention and treatment fees 。。。。。。 Uncontrollable costs are usually caused by accidents, such as fires, employee injuries, bad security, natural disasters, epidemics, urban renovation, etc. affecting the business, the management intentionally difficult, difficult to return 。。。。。。 And so on.
3. Which piece of cost accounted for a large proportion? Of course is the department of public relations, the state of the country so you are not unaware of, like those tigers like the management unit you can get the most which one? The first thing you need to do is to get rid of all the people in your family. My point is that the controllable cost is basically not a problem, if you want to do a good job of catering, there is no *** authorities related to the relationship between the support of you or be careful, or you will be very tired.
I hope you can help, huh? The first thing you need to do is to get your hands on a new one, and you'll be able to do that.
Question 8: Catering theoretical knowledge The scope of catering management training
From a management point of view catering management training should focus on three modules: (a) Catering cost control A. Let your menu live - catering menu marketing and price management 1, the implementation of the menu strategy and its application control 2, Dish welcome index and sales index 3, menu ME analysis and marketing strategy implementation 4, menu evaluation and correction methods 5, menu pricing and strategy Second, the source of control of the quality of dishes and raw material costs - food raw material procurement and supply management 1, how to manage and control procurement and acceptance 2, safe warehouse management to reduce unnecessary losses 3, Modern kitchen supply management methods 4, inventory capacity control and ordering point control 5, economic batch control Third, sales promotion management, management to plug the loophole - catering product sales and management control 1, sales management of food and beverage products 2, catering product sales promotion skills 3, food and beverage sales billing control 4, cashier account management control 5, waiter fraud Each customer is the restaurant's live advertising - catering marketing management 1, master the four new catering marketing concepts 2, how to implement the real catering marketing 3, master the guest service marketing methods 4, the use of full marketing strategies to attract customers 5, play the experience of the restaurant environment marketing function V. Management to create benefits "Cut" to unnecessary costs - catering cost accounting and cost control 1, managers should have a sense of cost 2, catering costs, variable costs and semi-variable costs of controllable 3, catering raw material processing costs and costs of dishes 4, to build a catering cost control system 5, catering management of various links Catering cost control system 5, catering management of all aspects of cost control (B) Catering HR management 1, restaurant manager professional quality enhancement 1, restaurant manager three major management awareness 2, six qualities and core values of catering managers 3, the role of role-playing in the catering enterprises 4, shaping their own leadership credibility and affinity cultivation 5, restaurant managers and subordinate staff relations 2, to create excellent service team of the catering sector 1, the composition and subordinate affiliation of the outstanding catering team 1, the excellent Dining team composition and subordinate sense of belonging training 2, catering excellent staff team building 3, restaurant managers daily management methods 4, restaurant staff team equipped with assessment management 5, restaurant department staff training and training programs 3, restaurant excellent service quality to create a comfortable dining environment for guests 2, restaurant excellent quality service attitude and service procedures 3, restaurant quality service management methods 4, restaurant personalized service 5, restaurant service quality management methods 4, restaurant Personalized service 5, restaurant service quality management and control four four, restaurant manager budget target and benefit management 1, restaurant budget target determination method 2, restaurant budget target promotion method 3, restaurant budget target sales control 4, restaurant sales process service control 5, restaurant profit control and assessment five, building efficient and harmonious catering management team 1, catering team's conceptual guidance 2, cultivate catering staff Good professional mentality 3, from the details of team management and construction 4, team communication and career incentives, planning, specification 5, enhance the leadership of the restaurant managers (C) Catering Operations Management 1, catering planning and investment budget 1, catering preparations and planning 2, catering business location and business circle effect 3, catering items and equipment purchases 4, catering team set up in the early stage of the 5, catering business investment budget two Restaurant environment business planning and layout 1, restaurant site selection planning 2, restaurant design primary consideration 3, the number of places, area and restaurant area 4, restaurant decorative furnishings and behavioral psychology 5, KFC restaurant environment and brand culture 3, catering six management 1, catering management of common problems 2, catering management of the three major errors 3, the kitchen, the front office, the treasury six management method 4, often classified, often management, often Cleaning 5, often maintenance, often norms, often education, Fourth, food chain operation and management 1, food chain product standardization 2, chain operation and consumer behavior analysis 3, chain brand image strategy 4, chain marketing strategy 5, chain store operation and management 6, network expansion and site selection 7, pick ...... >>
Question 9: What is a good way to reduce restaurant procurement costs? 1, restaurant brands and procurement of suitable
First of all, let me say that this point of view is not right. Is extremely wrong, cheap goods are not good, good goods are not cheap, said. Procurement and catering brand relationship. Let's say, different catering enterprises in the community in the minds of consumer groups, is a different brand image. Customers in the store to consume, on our hotel services, dishes, prices have certain expectations, if our services, environment, price, etc. with our catering brand and customer expectations are quite, and our dishes but because of the procurement of raw materials texture problems and customer expectations do not match, customer expectations will fall, so that the procurement is with the catering brand of discomfort. Simply put, three-star hotels to meet the three-star hotel raw materials, do meet the three-star hotel dishes, so that customer satisfaction, five-star hotels to meet the five-star hotel raw materials, to make five-star hotels to meet the dishes, some friends may have to say, two-star hotel with three-star raw materials okay? No, the profit is not, two-star hotels will not because you use three-star raw materials, and sell three-star prices, so that different brands of food and beverage companies, to use their own brands in line with the raw materials, not too high and not too low. It's not too high or too low. Example :::: Just like a cab can't use a Mercedes. For example, if I am a hotel I want to use Donggu's soy sauce I appropriate, I can guarantee my interests, you are a fast food restaurant you also want to use the kind of soy sauce then you are not appropriate. Guests will not say that you use a good soy sauce and give you the price of the hotel's food.
2, the market forecast and procurement of suitable
Market forecast is also an important part of the procurement and key factors. Concerned about the market fluctuations in raw materials. Grasp the future dynamics of the catering market to determine the amount of raw materials purchased and procurement period, to a large extent, can effectively control costs.
According to the situation of the year to understand the year the price of agricultural and sideline products is up or down. The amount of harvest is big or small, according to the future trend of food and beverage, whether it is rising or falling, to determine our purchasing volume and purchasing time
For example, in the winter, according to the agricultural harvest and the future of the different banquets, to determine the amount of winter storage vegetables and the timing of the purchase. In general, we pay attention to the seafood market. Depending on the situation, we either buy in advance or change varieties, stagger the high price period or low price period to prepare large quantities of goods.
The year the procurement market predicted that the price of pork may have been rising and make market forecasts, and detailed instructions, catering according to the Ministry of Public Relations in the latter months of this year's wedding banquets and large-scale meetings predicted that the amount of our use, so we purchased a large number of nearly Causeway frozen pork knuckle and the North Dahuang frozen pork stock, when other hotels in the reception of meat raw material prices more than 9 yuan, but we are in the With 5.5 yuan of inventory goods, a correct prediction, not only in the profits of a great deal of money, in the establishment of the hotel's image and brand is also creditable.
Many catering managers always think that cost management is a headache, in the face of thousands of dishes raw materials, how to do a good job in the catering industry, simple cost management? How to reduce the cost of catering?
First, grasp the cost of raw material procurement
Control costs naturally to control the full cost of the product, from the cost of the whole process, all-round to control the cost, including purchasing, production, marketing and management of all aspects should be placed within the scope of cost control of the enterprise. In the catering industry, the procurement cost is the largest, so the procurement cost should be controlled in the first place.
Catering industry operating costs are divided into several aspects of the dish raw material costs, labor costs and day-to-day management costs, among them, the cost of raw materials generally accounted for 60% -80% of the share of the share of labor costs generally accounted for 5% -10% of the share of other costs accounted for 10% -15% of the proportion. Cost control should first control the main aspects of the cost, from the high proportion of raw materials, labor and other aspects of the cost to start, as long as the cost is firmly controlled to occupy a high proportion of several parts of the cost control objectives will be relatively easy to reach.
Catering cost components as long as the purchase price of raw materials and related procurement costs. First of all, it should be clear that the catering executive and the head chef of each restaurant is the person responsible for catering cost control, to participate in the procurement of raw materials varieties, quantities, quality and price determination; secondly, the purchasing department should provide as much as possible to provide a variety of different grades of varieties to choose from, you can try to bulk purchasing of bidding, group purchasing and other methods from the procurement of quantities and stability of supply, and so on, try to suppress the purchase price; finally, cost control Manager to monitor the implementation of the purchase price, and dynamic management of costs, so as to control costs.
Second, grasp the dish innovation to reduce costs
Each restaurant will use a variety of methods to control costs, consumption quotas, limits on collaterals, indicators of decomposition, etc., the method is endless, but ...... >>
QUESTION 10: 2015 SUPERSTAR ERYA INNOVATION AND ENTREPRENEURSHIP ASSIGNMENT ANSWERS I. Single Choice Questions (No. of Questions: 30, *** 60.0 marks)
1
The use of () should be avoided in Image Enhancement Optimization
2.0 marks
?A,
Addition operation
?B, < /p>
Additive operation.
Subtraction
?C.
Multiplication
?D.
Division
My Answer: D
2
The following are not part of social media marketing ()
2.0 pts
?A.
Everyone's Network Marketing
? p>
?B,
Exhibition Marketing
?C,
Weibo Marketing
?D,
WeChat Marketing
My Answer: B
3
China's largest nonprofit civil environmental protection organization is currently
2.0 marks
?A,
China Love Network
2.0 points
? p>
China Love Network
?B.
National Geographic
?C.
Friends of Nature
?D.
Happiness Homeland
My Answer: C
4
The ****similarities in the successes of Meizu and Xiaomi don't include ()
2.0 points
?A.
Finding key node users
?B.
Empowering consumers with honor and power
?C.
Pursuing the perfect customer experience
?D.
Aggregating fans
My answer: c
5
() is a centerpiece of Germany's economic development
2.0 points
?A,
Detroit Industrial Park
?B,
California Industrial Park
?C,
Ruhr Industrial Park
?D,
Lyon Industrial Park
My answer: C <
6
The domestic company that went bankrupt due to the adulteration of milk with melamine is ()
2.0 marks
?A,
Sanlu Group
?B,
Mengniu Company
?C,
Yili Company
?D,
Sanyuan Group
My Answer: A
7
The notable weather event that occurred in Beijing in 2013 was ()
2.0 marks
?A,
Snowstorm
?B,
Thunderstorm
?C,
Misty
?D,
Mud haze
?
Mudslide
My answer: C
8
The company that created a miracle in the restaurant industry because of its positive feedback and successful positioning is ()
2.0 points
?A,
Haidilao
?B,
Tencent
?C,
One Store
?
My Answer:A
9
Historical elites from the Jewish people do not include ()
2.0 Points
A.
Albert Einstein
B.
Karl Marx
C.
Einstein
The Jewish people are the most important people in the world, and the most important people in the world are the people of the world. C.
Von Neumann
?D.
Andrew Carnegie
? Carnegie
My Answer: D
10
Five Million Limited is mainly engaged in ()
2.0 Marks
?A.
Food Processing Business
?B.
Telecommunication Business
?
?C.
Lottery business
?D.
Transportation business
My Answer: C
11
The famous American manufacturer of all-electric cars is ()
2.0 points
?A.
Volkswagen
?B.
Chrysler Motors Corporation
?C,
Tesla Motors Corporation
?D,
Ford Motor Company
My Answer: C
12
Unrestricted free association and discussion aimed at generating new ideas or stimulating innovative visions is ()
2.0
?A,
Brainstorming
?B,
Reverse Thinking
?C,
Cloud Associations
?D,
Open Platforms
My Answer: A
13
The advantages of Arduino as an open source electronic prototyping platform include (
Arduino is an open source electronic prototyping platform. The advantages of Arduino as an open source electronic prototyping platform do not include ()
2.0 points
?A,
cheap and easy to get
?B,
with an open source community
?C,
superb programming power ...... >>