including.

gross profit margin = (income _ cost) income, and you can calculate the total gross profit margin. It can also be the gross profit margin of a certain aspect. As long as it is the matching of income and cost, the total income and total cost are required. If it is catering alone, it is the income and cost of catering. If it is drinks, it is the income and cost of drinks. The cost is the ingredients, fuel, labor wages you mentioned, as well as the rent that should be directly shared and the depreciation of fixed assets.

The cost accounting of catering enterprises is different from that of industrial enterprises, which only includes raw material costs and combustion costs. In addition to the cost of raw materials and fuel, catering enterprises have to pay a lot of operating expenses such as labor, water and electricity, material consumption, rent and depreciation, as well as management expenses and financial expenses, in addition to paying business taxes at the rate of 5% to 5% of turnover. Therefore, gross profit is net profit after deducting "three fees" and business tax.