How to calculate the cost of catering industry in general is as follows:

There are four commonly used methods of catering industry cost accounting: sequential carry-over method, parallel carry-over method, order accounting method and classified accounting method.

the sequential carry-over method is suitable for catering products processed step by step and finally cooked. In catering management, most hot dishes are processed step by step, and its cost accounting method is to take each production step of the product as the cost accounting object, transfer the previous cost to the next cost accounting in turn, and then calculate the total cost of catering products by analogy.

The parallel carry-forward method is mainly suitable for the product cost accounting of mass production. In the production process, the food raw material costs of mass products occur in parallel. At this time, as long as the raw material costs are added up, the total cost and unit cost of the products can be obtained.

the order accounting method is to calculate the product cost according to the customer's order, which is mainly suitable for large-scale catering activities such as meetings, teams and banquets. In cost accounting, we must first determine the meal fee income according to the ordering standard and the number of diners, then determine the gross profit margin according to the booking standard, calculate the allowable cost of a meal or a day, and finally organize production within the expenditure range of the allowable cost.

The classified accounting method is mainly applicable to the cost accounting of catering accountants and catering cost accounting. For example, if the cost accountant calculates the cost consumption every day, he should first classify all kinds of documents according to restaurants and kitchens, then classify the cost documents according to food and drinks in each kitchen or restaurant, and then keep accounts according to the types of food raw materials, and finally calculate the various costs of each restaurant or kitchen.