The cost accounting method of catering enterprises is as follows: the calculation formula is: the cost of raw materials consumed this month = the balance of kitchen raw materials at the beginning of the month+the amount of recipients this month-the inventory at the end of the month.

The common formula for cost calculation of catering service industry is: raw material cost consumed in this period = raw materials purchased in this period+raw materials left at the end of the period, and cost price = purchase price/(finished product rate * feeding standard (quantity).

composition: since production, sales and service are unified in the selling price, besides the cost of raw materials (main ingredients, ingredients and seasonings) and fuel, other expenses, such as wages, rent, taxes, water and electricity expenses, operation and management expenses, etc.

it's difficult to separate them one by one in the price. Therefore, the traditional custom of catering industry is that the product cost is only the cost of main ingredients, ingredients, seasonings and fuel. The operating and management expenses are expressed in percentage, for example, 31%, 41%, 51%, 61% of the gross sales margin.

The parallel carry-over method is mainly suitable for product cost accounting in mass production, and it is different from the sequential carry-over method. In the production process, the cost of food raw materials for batch products occurs in parallel.

raw materials are generally processed in one step, forming clean materials or directly used food raw materials.

at this time, as long as the cost of various raw materials is added up, the product cost can be obtained. Such as beef sauce and pork liver sauce in cold meat; Stuffing food in pastry, such as jiaozi with three fresh fillings, steamed stuffed bun, etc.

during the processing of these foods, the raw material costs occur in parallel. As long as the raw material costs that occur at the same time are summarized, 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. These types of guests will book meals in advance, and the dining standards are very clear. In cost accounting, we must first determine the meal fee income according to the ordering standards and the number of diners, then determine the gross profit margin according to the booking standards, calculate the allowable cost of a meal or a day, and finally organize production within the expenditure range of the allowable cost. And this process is based on the order and premise.