1. The net profit rate of catering industry is generally 8-11%.
2. The "food cost" of the catering industry is 21%-31%, and the catering business tax is 5.65%, that is, gross profit margin = turnover (111%)- food cost (25%)- business tax (5.65%) = 69.35%;
3. "Personnel cost" is based on reasonable scheduling and staffing, which generally accounts for 1.8% of the turnover;
4. "Water and electricity cost" generally accounts for 5% of the turnover;
5. "Amortized cost", and the investment cost of decoration and equipment is amortized for 5 years, which accounts for 8% of the turnover;
6. "Lease cost" generally accounts for less than 25% of the turnover. If the proportion is too high, the operating pressure will be great.
7. "Other costs", logistics expenses and publicity expenses account for 5% of the turnover.
2023 primary school survey report 1
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