the operating cost of the hotel is calculated through the operating cost account. Catering cost accounting Hotel catering cost is actually the raw materials, ingredients, regulators and costs consumed by the catering department in the processing of catering products. The accounting of catering costs is carried out through the "operating cost" account, and the accounting period is every ten days. The accounting period from the beginning of each month to the last day of the month is used to calculate the total operating cost. According to the accounting requirements and the implementation of the "perpetual inventory system", the food and beverage accountant should sum up the material requisition list of the items received every day to calculate the food cost of that day, and calculate the gross profit and gross profit margin of that day through the daily food and beverage business income, so that the food and beverage department can better control the operating costs. At the end of the month, the catering cost is carried forward by borrowing the "operating cost" from the "raw materials" account, and the consumption cost is adjusted for the unused part of the collected raw materials at the end of the month. The adjustment formula is: actual raw material consumption cost = kitchen month-end balance+this month's collection amount+/-this month's transfer-in (out) amount-kitchen month-end inventory amount. Among them, the kitchen inventory at the end of the month (the total amount of surplus raw materials, unsold semi-finished products and finished products) needs to be counted on the spot and calculated according to their respective ingredients quota and book price. At the same time, in accounting, the method of "false return of materials" is adopted to adjust. That is, at the end of the month, debit the "operating cost" and credit the "raw materials" account, and then make a recall entry in the same direction in blue at the beginning of the next month.