according to the division of business stages, the cost of catering industry can be divided into three aspects: production, sales and service. what are the costs of catering industry?

the cost of the catering industry

1. Employee's salary: refers to the salary of department personnel, which is distributed according to relevant regulations.

2. Employee welfare expenses: refers to various expenses that should be paid by the enterprise to employees according to national regulations, such as bathing expenses, transportation expenses, one-child expenses, milk expenses, books and newspapers expenses, and travel expenses for visiting relatives.

3. Working meal fee: refers to the fee paid by the enterprise to provide working meals for employees according to regulations.

4. Material consumption: including daily necessities, office supplies, daily maintenance materials, spare parts and other expenses of the enterprise.

5. packaging fee: refers to the expenses of packaged goods consumed by tourism service enterprises in business activities such as selling commodities.

6. Custody fee: refers to the expenses incurred by the tourism service enterprise in providing luggage, clothing and other items for the guests.

7. Exhibition fee: refers to the expenses incurred by enterprises for holding exhibitions.

8. Cleaning and sanitation expenses: refers to the expenses incurred by hotels, restaurants, restaurants and other enterprises to keep the service places and equipment clean and hygienic.

9. amortization of low-value consumables: refers to the amount of low-value consumables used by enterprises spread into the current period.

11. Depreciation expense: refers to the fixed assets that provide business services and the relevant regulations calculated and included in the enterprise. All departments can also exclude depreciation expenses, and the depreciation is uniformly accrued by the enterprise and included in the management expenses.

11. Fuel cost: refers to the gas cost actually paid by the catering department for cooking food, and the actual expenditure of gasoline and diesel cost consumed by bus rental, etc.

12. Repair expense: refers to the expenditure of department property repair.

13, water and electricity charges: refers to the actual water and electricity charges of various departments within the enterprise.

14. Uniform fee: refers to the expense of work clothes of employees in various departments.