Gross profit = ∑ (single product operating income-single product operating cost) (formula 1)
= ∑ (single product sales × single product gross profit margin)
(Formula 2)
= ∑ (single product sales × single product gross profit) (Formula 3)
These include:
Gross profit margin of single product = (unit selling price-unit cost)/selling price
Although the results of the above two formulas are consistent, as far as management is concerned, they have different results in guiding the value of action.
Equation 2 pursues:
1、
Pursuing the maximization of single product price;
2. Pursue the gross profit of a single product without paying attention to its gross profit level.
I found another one for reference:
Various accounting formulas for hotels and restaurants
Price of food and beverage products:
Price = material cost+profit+tax+production and operation expenses
Various expenses in the process of production and sales, including profits and taxes, are collectively called gross profit prices, which can be simplified as:
Price = cost+gross profit
Unit cost of raw meal:
Unit cost of raw materials = total value of raw materials-total value of leftovers ÷ weight of raw materials.
Unit cost of semi-finished products:
Unit cost of semi-finished products = total wool value-total leftover value+total seasoning value/weight of semi-finished products
Net material price:
Net material rate = net material quantity ÷ wool material quantity × 100%
Net material quantity:
Net material quantity = total material quantity × net material rate
Wool quantity:
Total material quantity = net material quantity ÷ net material rate
Unit product cost;
Unit product cost = total cost of raw materials consumed by this batch of products ÷ product quantity.
Food cost:
Food cost = main ingredient cost+ingredient cost+seasoning cost
Comprehensive gross profit margin accounting:
Comprehensive gross profit margin = total sales-total cost of raw materials ÷ total sales × 100%
Gross margin accounting by category:
Gross profit margin by category = sales of such products-raw material cost of such products ÷ sales of such products × 100%.
Sales price accounting:
Sales price = raw material cost ÷ 1- sales gross margin
Cost gross profit accounting method:
Sales price = raw material Chen Ben × 1+ cost gross profit margin.
Sales gross profit is converted into cost gross profit:
Cost gross profit margin = sales gross profit margin1-sales gross profit margin × 100%
Conversion of cost gross profit margin into sales gross profit margin:
Gross profit margin of sales = cost gross profit margin1+cost gross profit margin × 100%.
The newly adjusted price-cost ratio method:
The newly adjusted price is adjusted according to the new cost and gross profit margin:
Newly adjusted price = original product cost+new cost ÷ 1- sales gross profit
New comprehensive proportion method for adjusting prices:
New Price Adjustment = Original Price+Original Price × Price Adjustment Percentage
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