the cost rate is an important indicator to examine the cost change and enterprise's operating ability, and controlling the cost rate in a reasonable range is the key to successful operation. Catering cost rate refers to the ratio between cost and turnover (sales), indicating what proportion of cost and resource consumption is needed to achieve a certain amount of sales. The lower the cost rate, the smaller the cost of resources paid by the enterprise to achieve unit performance, and the greater the space for income released.