Food and beverage costs are the expenses incurred in making food and beverage products and selling food and beverage products. Its composition mainly includes the following three aspects: ① raw material costs; ② labor costs; ③ operating expenses. Among them, the cost of raw materials is the cost of sales of food and beverage products in food and beverage production and operation activities, the cost of raw materials accounted for the highest proportion of food and beverage costs, accounting for the largest proportion of food and beverage revenues, is the main expenditure of the food and beverage sector, but also affects the key factors of the food and beverage gross profit margin.