"Accounting" catering tourism accounting formula

As a financial officer, we submit to the superior or the boss of the financial accounting analysis report, if only the statement or text description, but not the following professional formula to get the value of the various indicators, then it is not the accounting management sense of the report. The following is my knowledge of the 'accounting formula for the food and beverage tourism industry, welcome to read.

Catering tourism accounting formula

1. Hotel operating profit plan

(1) direct calculation method. The formula is:

Hotel plan period operating profit = ? (a business project plan revenue - a business project plan operating costs - a business project plan operating expenses - a business project plan taxes)

(2) factor measurement method. Generally can be divided into three steps:

The first step is to determine the base period operating profit. The formula is:

Base period operating profit = base period 1 to 3 quarters of the actual operating profit + base period 4 quarterly projected operating profit

The second step, the determination of the impact of changes in various factors on operating profit. The formula is:

The change in reception increases or decreases operating profit = ? [(plan period reception at base period price of an operating income - base period of an operating income)? base period operating margin]

Price change increase/decrease operating profit = ? (base period reception at the price of the plan period of a certain operating income - base period a certain operating income)? (1 - tax rate)]

Step 3:

Cost changes add or subtract operating profit = total hotel operating income for the plan period? (planning period cost-expense rate - base period cost-expense rate)

Tax rate changes increase or decrease operating profit = ? [an operating income for the plan period? (tax rate for the plan period - tax rate for the base period)]

Total operating profit for the plan period = operating profit for the base period + or - increase or decrease in operating profit for each of the above items for the plan period

2. Credit term of the restaurant

Incremental profit = (new revenues - new variable cost)

Incremental profit = (new revenue - new variable cost) - (increase in the credit cost of accounts receivable - loss on bad debts)

= (new revenues? Marginal profit margin) - (Incremental investment? interest rate)-(operating income? Bad debt loss rate)

Incremental investment, the additional funds required to generate accounts receivable = additional funds required for the original revenue to become receivable due to the change in collection period + additional funds required for the new revenue portion of accounts receivable

= (change in average collection period? Original average daily revenue) + (New average collection period? Average daily incremental revenue? Change in cost rate)

3. Hotel Operating Costs

Hotel Operating Costs = Catering Department Costs + Merchandise Incoming Costs + Merchandise Incoming Costs + Fleet Operating Costs + Laundry Department Costs + Other Costs

Merchandise Incoming Costs = Merchandise Incoming Costs + Import Duties and Taxes + Purchase of Foreign Exchange Differences + Payment of Handling Fees to Commission the Foreign Trade Department to Act as an Agent for Imports

4. Hotel Operating Income

Hotel Operating Income = Basic Operating Income + Other Operating Income

= Room Income + Food and Beverage Income + Laundry Income + Merchandise Sales Income + Long Distance Telephone Service Fee Income

5. Total Guest Room Reception Capacity in the Plan Period

Total Number of Guest Rooms Available for Rental in the Plan Period = Number of Guest Rooms? Number of days in the plan period

6. Annual room revenue

Annual room revenue = Total room days available for rental? Estimated average room occupancy rate? Projected average room rate

7. Total restaurant capacity for the plan period

Total number of restaurant seats = number of seats? Number of meals? Number of days in the plan period

8. Revenue Expense Ratio

Revenue Expense Ratio = (Food and Beverage Expense/Food and Beverage Sales Revenue)?100%

9. Actual Restaurant Capacity

Meal Utilization = (Number of Meals Dined/Number of Meals)?100%

10. Restaurant Revenue

Restaurant Revenue = Number of Meals Dined? Number of days in the reporting period? Seat utilization rate? Consumption per capita

Consumption per capita=Restaurant revenue/dining attendance

11. Profit from restaurant operation

Profit from restaurant operation=Restaurant operating revenue-restaurant operating costs-restaurant operating expenses-operating taxes and surcharges

Profit from restaurant operation=Restaurant operating revenue? (Gross Margin - Tax Rate) - Restaurant Operating Expenses

= (Number of Meals? Number of days in reporting period? Utilization rate? per capita consumption)? (gross margin - tax rate) - food and beverage operating expenses

12. room supplies reserve amount

The post room supplies reserve amount =? (average daily consumption of a certain supplies? unit price? Number of days in reserve)

Average daily consumption of disposable items = number of guest rooms? Average occupancy rate? Average daily consumption of disposable items = number of guest rooms? Average occupancy rate? average occupancy?)/average number of days of use of a single item]]

Days in reserve = days in transit + days of acceptance + days of preparation + days between supplies + days of insurance

Days between supplies of a particular item = the most reasonable processing batch/average daily consumption of the item

13. room occupancy

Room occupancy = number of days the room was actually rented out in the calculation period/(average occupancy?) / (average number of rooms?). The actual number of rental days / (number of rentable rooms? The number of days in the calculation period)?100%

14. average cost of rooms per day

average cost of rooms per day = (the total cost of the hotel per month / the total area of all rooms available for rent (square meters)?30)? Room area (square meters)

15. room rental price

room rental price = room cost / (1 - gross margin)

16. room turnover rate

room turnover rate (room occupancy rate) = the number of times a room is rented out during the period of calculation / (the number of all the rooms available for rent? Calculation period days)?100%

= calculation period room revenue / (all available room revenue? Number of days in the calculation period)?100%

17. Bed turnover rate

Bed turnover rate (number of times) = number of passengers received during the calculation period / number of beds available

Bed turnover rate (number of days) = (number of beds available? Number of days in the calculation period)/number of passengers received in the calculation period

18. Calculation of room rates in tourist hotels

Average room rate = room revenue / number of days rooms are scheduled to be rented out

Number of days rooms are scheduled to be rented out = number of rooms available for rent? Room occupancy rate?365 days

19. room operating profit

room operating profit = room rental income - operating expenses - business taxes and surcharges

=? (Number of rooms of a certain type that can be rented? Number of days in the calculation period? Rental rate? Variable cost per room day)-Total room variable cost

20. Total room variable cost

Total room variable cost=Number of rooms? Number of days in the reporting period? Occupancy rate? Variable cost per day

Variable cost per day = Total variable cost of rooms for the reporting period / (Number of rooms? number of days in the reporting period? Occupancy rate)

21. Room occupancy cost

Average daily occupancy cost per room = [average cost? (1 - Room Idle Rate? Variable Cost Rate)]/Room Occupancy Rate

Room Idle Rate=1-Room Occupancy Rate

22. Room Rental Income Rate

Room Rental Income Rate=(Total Actual Room Rental Income for the Reporting Period/Total Room Rental Receivable for the Reporting Period)?100%

= Total Actual Room Rental Income for the Reporting Period/? (Number of rooms of a certain type? Number of days in the reporting period)

= Total actual revenue from room rent for the reporting period/? Number of days in the reporting period)

23. the total cost of travel agency group business

The total cost of group business =? [(the number of tourists on a tour route? The standard of allocation per person per day of comprehensive service purpose? The number of days of the trip) + (the number of tourists in a tour line? The amount of per capita transportation fees)] + total operating expenses

24. Travel agency tour revenue

Travel agency tour revenue =? (the number of tour groups of a certain class? average daily rate? Days of stay in the country + intercity transportation)

25. Profit of travel agency tours

Profit of travel agency tours

Profit of travel agency tours

Profit of travel agency tours

Profit of travel agency tours = (number of arrivals? average daily rate? average number of days of stay) + number of arrivals? per capita transportation cost - (number of arrivals? Average daily rate? average number of days of actual stay) - transportation expenses - operating expenses - business taxes and surcharges

26. travel agencies to pick up tours business costs

travel agencies to pick up tours business costs

travel agencies to pick up tours business costs =? [the number of tour groups of a certain level? (daily per capita room + daily per capita meal + daily per capita fare + daily per capita miscellaneous expenses)? Number of days of stay] + operating expenses

27. Total room cost of a certain class of tours

Total room cost of a certain class of tours = Number of people in a certain class of tours? Daily per capita room expenses? Number of days of accommodation

28. Income of travel agency from receiving tours

Income of travel agency from receiving tours=? (the number of people in a certain class of tour group? daily service charge? Days of stay)

29. travel agency to receive tours operating profit

travel agency to receive tours operating profit = (reception of person-times? per capita daily service fee standard? days of stay per capita)-operating costs-operating expenses-operating taxes and surcharges

=[(reception trips-concessionary trips)? Per capita daily comprehensive service fee standard? Average number of days of stay]-(Number of hospitality trips? per capita daily room, meal, car, miscellaneous expenses? days of stay)-operating expenses-operating taxes and surcharges

30. total profit of the tourism industry

Total profit of the tourism industry = operating profit + or - investment income + non-operating income - non-operating expenses

31. operating profit of the tourism industry

Operating profit of the tourism industry = operating revenues-operating costs-operating expenses-operating taxes and surcharges

32. operating profit of the tourism industry = operating revenues-operating costs-operating expenses-operating taxes and surcharges

33.

32. Tourism industry operating profit

Tourism industry operating profit = operating profit - administrative expenses - financial expenses

33. Tourism enterprise cost of the main indicators of consumption

The average number of person days of room, meal, car expenses = planning period of a certain class of tours of rooms, meals, car expenses / (planning period of a certain class of tours of the number of people? The average number of days of stay)

Room rental room day knitwear consumption =? (a certain knitwear planning period consumption? unit price)/(number of rooms available for rent? Number of days in the program period? Occupancy rate)

34. Tourism standard cost

Cost per person-day = the total estimated cost of receiving tours in the travel agency's planning period /? (Total expected number of people receiving a certain type of tour? Average number of days of stay)

Hundred kilometers cost = the total cost of a certain type of vehicle in the planning period / (the number of vehicles of a certain type of vehicle? Average kilometers per vehicle)?100%

Hundred dollars turnover cost = total cost of the restaurant (or shopping mall) plan period / total revenue of the restaurant (or shopping mall) plan period?100

Day rental cost = total annual plan room cost / (available rooms? 365 days? Occupancy rate)

35. Tourism commodity price difference rate

Tourism commodity price difference rate = (Tourism commodity price difference amount / Tourism commodity calculation base price)?100%

36. Tourism commodity wholesale and retail price difference

Shunjia wholesale and retail price difference rate = (wholesale and retail price / wholesale price)?100%

Inverted deduction of the wholesale and retail price rate = (wholesale and retail price / retail price)?100%

36. Tourism commodity wholesale and retail price difference rate = (wholesale and retail price / retail price)?100%

36. Tourism commodity wholesale and retail price difference rate = (wholesale and retail price / retail price)? Retail price)?100%

37. Tourism income

Tourism income = number of tourists? Average income per person

38. tourism revenue growth rate

tourism revenue growth rate = (tourist arrivals index / average income per person index) -1

39. average foreign exchange earnings per person

average foreign exchange earnings per person = total foreign exchange earnings from tourism / tourist arrivals in China

40. tourism foreign exchange earnings per unit of time

40. Foreign exchange earnings from tourism

Foreign exchange earnings from tourism per unit of time = (total foreign exchange earnings from tourism in a certain period / number of tourists coming to China in a certain period)? Average number of days each tourist stays in China

41. Tourism Exchange Rate

Tourism Exchange Rate = (foreign exchange income from tourists' purchases of goods and services other than the package price / income from the package price (or foreign exchange income from purchases of tourist goods per unit)?100%

42. Tourism Payback Rate

Tourism Payback Rate = (average annual profit / total investment (planned or planned))? Total investment (planned or actual))?100%

43. Average cost level of international tourists

Average consumption level of international tourists = total consumption of the number of international tourists received in the reporting period / the number of international tourists received in the reporting period

44. Domestic average per person per tour

Domestic average per person per tour = domestic tourism business revenue / the number of domestic tourists

Domestic average per person per tour = domestic tourism business revenue / the number of domestic tourists

44. Tourism revenue per person

Average revenue per employee

Average revenue per employee = Total tourism revenue / Average number of employees

46. Average foreign exchange per employee

Average foreign exchange per employee = Tourism foreign exchange revenue in US dollars / Average number of employees in the tourism industry

47. Average number of tourists per day

48. Number of tourists received per day

Average number of tourists received per day during the opening period = sum of the number of tourists received per day during the reporting period/number of days actually open during the reporting period

Average number of tourists received per day during the reporting period = sum of the number of tourists received per day during the reporting period/number of days in the calendar during the reporting period

= (sum of the number of tourists received per day during the reporting period/number of days actually open during the reporting period)? (Actual number of days open in the reporting period / number of calendar days in the reporting period)

= Average number of tourists received per day in the opening period? Time opening rate

= Average daily number of tourists received during the opening period? Planned completion rate of open days? Planned open rate

Time open rate = number of days open in the reporting period / number of calendar days in the reporting period

Planned open rate = number of days planned to be open in the planning period / number of calendar days in the planning period

48. Tourism density coefficient

Tourism density coefficient = actual number of tourists per unit of area / standard number of people per unit of area (or limit number of people)

49. Utilization rate of available beds

Utilization rate of available beds in tourist hotels in the reporting period = (sum of the number of lodgers per day in the reporting period/sum of available beds per day in the reporting period)?100%

Utilization rate of activated beds in the reporting period = (sum of the number of lodgers per day in the reporting period/sum of activated beds per day in the reporting period)?100%

Activated beds = number of available beds - rooms temporarily closed for maintenance

Activated beds = number of available beds - rooms temporarily opened for maintenance

Activated beds = number of available beds - rooms temporarily closed for maintenance

Vehicle Availability Rate = (number of vehicles in good condition/number of vehicles in use)?100%

Vehicle Utilization Rate of Good Vehicles = (number of vehicles in use/number of vehicles in good condition)?100%

Vehicle Utilization Rate of Good Vehicles = (number of vehicles in use/number of vehicles in use)?100%

Vehicle Utilization Rate of Good Vehicles = (number of vehicles in use/number of vehicles in use)?100%

Vehicle Utilization Rate of Good Vehicles = (number of vehicles in use/number of vehicles in service/number of vehicles in service)? Number of vehicles in use = (Number of vehicles in use (operation))?100%

=Vehicle availability rate? Vehicle utilization rate

Vehicle calendar time utilization rate = (actual vehicle use time/vehicle calendar time)?100%

51. Gross profit margin on beverage cost

Gross profit margin on cost = (sales price - raw material cost)/raw material cost?100%

= (gross profit amount/raw material cost)?100%

52. 52. food net material yield

Net material yield = (net material quantity/gross material quantity)?100%

53. food net material cost

Raw net material actual cost = gross material actual cost - by-product quantity? unit price of by-products

Actual cost of cooked net ingredients = Actual cost of gross ingredients - Quantity of by-products? By-products unit price + cost of spices

54. food raw materials inventory turnover

Inventory turnover = monthly food cost amount / average inventory amount

Monthly food cost amount = opening inventory amount + the amount of goods purchased during the period - the amount of closing inventory amount

Average inventory amount = (opening inventory amount + closing inventory amount)/2

55. food Raw material purchase quantity control

(1) regular order method. The formula is:

Order quantity = the next period of demand - actual inventory + end of the period of demand for stock

End of the period of demand for stock = (average daily consumption? Ordering period days)?150%

(2) perpetual inventory ordering method. The formula is:

Order Quantity = Maximum Reserve - (Order Point Quantity - Average Daily Consumption? Days of ordering period)

56. total cost of food raw materials consumed

Total cost of raw materials consumed = kitchen balance at the beginning of the month + the number of actual use of the month - the kitchen inventory at the end of the month

Cost of raw materials consumed in the current period = raw materials at the beginning of the period + the number of use of the period + the total amount of raw material purchases - raw material balance at the end of the period

57. food raw materials reserve Average daily consumption of a food raw material = Number of meals? Average utilization rate of dining space? Average consumption per guest? Food cost ratio

= Average daily food and beverage revenue? (1 - Gross Sales Margin)

Food Raw Material Reserve = ? (Average daily consumption of a food raw material? (average daily consumption of a food ingredient?)

58. standard cost per dish

Day-by-day food cost = direct feed cost (total direct feed on the daily purchase report) + warehouse issue cost (total cost of raw materials on the day's bill of lading) + cost of raw materials transferred in from the bar - cost of raw materials transferred out to be consumed by the bar or by other departments - cost of preparing food for the bar - income from the purchase of raw materials by the staff - income from the sale of leftover materials - cost of banquet meals

58. standard cost per dish

Day-by-day food cost =? Revenue - Cost of catering meals

59. Standard cost ratio of alcoholic beverages

Standard cost ratio = (standard cost/standard operating revenue)?100%

Actual cost ratio = (actual cost/standard operating revenue)?100%

60. Per capita consumption of guests

Per capita consumption of each meal = annual gross operating revenue/(number of meals? Number of seats? Number of meals? Days of operation)

61. menu price

Menu price = food cost/target cost rate

62. food cost rate of dishes

food cost rate of dishes = 100% - (operating expenses % + markup rate of the dish %)

63. restaurant supplies reserve amount

restaurant supplies reserve amount = ? (Average daily consumption of a certain item? unit price? Number of days in reserve)

Average daily consumption of disposable supplies = Number of tables? Average utilization rate of dining space? Quantity per place

Average daily consumption of consumables per visit = (Number of places? Average table utilization? Average daily consumption of each consumable supply = (number of places? average utilization of places?) / average number of days of use of a single supply

Number of days in reserve = number of days in transit + number of days of acceptance + number of days of organization and preparation + number of days between supplies + number of days of insurance

Number of days between supplies = the most reasonable batch size of the processed production / average daily consumption of the type of supply

64. unit cost of beverages

(1) The total and then the sub-method. The formula is:

Cost per unit of product = total cost of raw materials used in the batch/number of products

Total cost of raw materials used in the batch = cost of main ingredients used in the batch + cost of ingredients used in the batch + cost of condiments used in the batch

(2) Sub-totaling and then totaling method, the formula is:

Cost per unit of product = Cost of main ingredient used per unit of product + cost of ingredient used per unit of product + cost of condiment used per unit of product

65. Net ingredient rate

Net ingredient rate (dismantling rate) = (weight of net ingredient/weight of gross ingredient) ?100%

66. Loss rate

Loss rate = (weight of loss/weight of gross ingredient) ?100%

Gross ingredient weight = Wastage weight + Net weight

Net weight = Tumbled weight? Net Weight = Tumbler Weight? 100%

69. Haircut cost per visit

Haircut cost per visit = Total monthly cost of the entire store / Number of haircuts per month of the entire store

70. Bathing cost per visit

Bathing cost per visit = Total monthly cost of the entire store / Average number of visits to the bathing room per month of the entire store

71.

Dyeing and cleaning bad compensation rate = (compensation amount / revenue)?100%

72. Photography cost

Photography cost = (last month's end of production department material inventory - last month's end of semi-finished products should be consumed by the discounted number of photographic materials) + this month's number of materials - (this month's end of the production department material inventory - this month's end of the semi-finished products consumed by the discounted number of photographic materials)

73. Rework rate

Rework rate = (Rework, make-up, quantity / the number of all processed products)?100%

= (Rework, make-up processing fees / all photographic revenue)?100%

74. make-up (return) error rate

Make-up (return) error rate = (make-up (return) amount / revenue)?100%

74. make-up (return) error rate

Make-up (return) error rate = (make-up (return) amount / revenue)? 100%.

;