1. The net profit rate of catering industry is generally 8-11%. \r\n2. The "food cost" of the catering industry is 21%-31% (therefore, the average food cost is 25%), and the catering business tax is 5.65%, that is, gross profit margin = turnover (111%)- food cost (25%)- business tax (5.65%) = 69.35%. \ r \ nThe following is an example: Xianling Forest, with a restaurant area of 211 square meters, the investment in decoration and equipment is about 1 million yuan, the rent is 51,111 yuan/month, and the lease term is 5 years. The monthly sales turnover is 211,111 yuan/month, and the staff is equipped with 11 people. \r\n3. The "personnel cost" is based on reasonable scheduling and staffing, which generally accounts for 18% of the turnover, that is, = 211,111 * 18% = 36,111 yuan/month. \r\n4. "Water and electricity cost" generally accounts for 5% of the turnover, that is, = 211,111 * 5% = 11,111 yuan/month. \r\n5. "Amortized cost", the investment cost of decoration and equipment is amortized for five years, which is = 1 million /61 months = 16,666.7 yuan/month, accounting for 8% of the turnover; \r\n6. "Lease cost" generally accounts for less than 25% of the turnover. If the proportion is too high, the operating pressure will be great, that is, 211,111 * 25% = 51,111 yuan/month; \r\n7. "Other costs", logistics expenses and publicity expenses account for 5% of the turnover, that is, = 211,111 * 5% = 11,111 yuan/month. \r\n8. On the whole, net profit = gross profit margin 69.35%- personnel cost 18%- water and electricity cost 5%- lease cost 25%- amortization cost 8%- other cost 5% = 8.35%; \ r \ nNet profit = 211,111 yuan * 8.35% = 16,711 yuan/month; Cash recovery = 211,111 * (amortization cost 8%+ net profit 8.35%) = 32,711 yuan/month (the return period of investment is about 3 years);