accounting of net material cost

the main ingredient is the main component of catering products and the main component of product cost. To calculate the product cost, the cost of the main ingredient must be calculated first.

the main ingredients of catering products are generally processed by cleaning, picking, washing, slaughtering, disassembling and foaming, and primary cooking before they can be used to prepare finished products. Raw materials that cannot be directly used to prepare finished products without processing are called wool. For example, live chickens, live ducks, live fish, dry goods, unwashed vegetables, etc. After processing, the raw materials that can be directly used to prepare finished products are called clean materials. For example, light chicken, light duck, clean whole fish, clean meat, dry goods that have risen, washed vegetables and so on.

the accounting of the net material cost of main ingredients is an important link in the product cost accounting of catering industry. The cost of clean materials directly affects the cost of products. The factors that affect the net material cost are: first, the purchase price of raw materials, the quality of raw materials and the degree of loss before processing; The second is the level of net material rate (discharge rate). The higher the net material rate of the same raw material, the lower its cost; On the contrary, the higher the cost. According to the different processing processes, the original quantity of raw materials will change correspondingly after they are converted into clean materials. Generally speaking, fresh raw materials will lose weight after being picked, washed, slaughtered and disassembled. Dry raw materials will increase weight after cleaning and swelling.

raw material processing in catering industry includes raw material processing technology, semi-finished product processing technology and cooked product processing technology.

raw meal processing technology refers to sorting, washing, slaughtering, grading, meat cutting, shape cutting, curing and dry goods expansion of raw or fresh raw materials. In these processing processes, if the production personnel have a responsible attitude and skilled technology, the available part of raw materials, that is, the discharge rate, will be higher. If the production personnel have poor sense of responsibility and poor skills, there will be less available parts of raw materials and more waste, that is, the output rate will be lower. For example, picking and washing water spinach, a master with strong sense of responsibility and rich experience can make water spinach seedlings and water spinach stems into dishes. And some masters choose the water spinach seedlings, and all the rest are thrown away. For another example, when slaughtering ducks, some masters put all the duck blood, duck viscera, duck body and duck head and feet separately, while some masters only want the duck body, so that other parts are not fully utilized. Another example is that a responsible and experienced master can fish head, fish, fish bones and fish tails in different grades and make comprehensive use of them to make different dishes for sale. Some chefs only know how to cut fish and make dishes for sale, and the rest are treated as leftovers for fried staff meals. Different attitudes, different technical levels and different processing methods will lead to different degrees of raw material utilization and different income-generating effects.

for the processing of raw materials, according to the different processing processes, the obtained net material can be divided into two situations: one material with one grade or one material with multiple grades.

For details, you can learn about the cost of Yifude Hotel and the cost control of efandb Hotel.