first of all, according to the scale of the enterprise and accounting requirements, you should first determine the scope of responsibilities of the finance department, which generally consists of five parts: accounting, auditing, cashier, procurement and supply (warehouse), and the chief financial officer is directly in charge of the finance department and its procurement and supply; The finance department is directly led by the general manager. Then determine the accounting method of related costs: for example, directly record the costs, and then charge the costs at the end of the month; First put in storage and record raw materials, collect them and record them in cost, and then make inventory at the end of the month and then offset the cost; Wait a minute. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method first. The main procedures of daily cost accounting are as follows:

1. The raw materials (vegetables, meat, poultry, fruits, aquatic products and seafood) that need to be directly purchased in the kitchen on the same day must be purchased before 5 pm the day before, and the replenishment must be completed before 2 pm the same day. The kitchen foreman fills in the Purchase Form for Market Materials, which is approved by the chef, submitted to the manager of the food and beverage department, and delivered to the buyer to organize the purchase as required, and one copy is submitted to the receiving group. Fill in the kitchen raw material acceptance form after acceptance, add the kitchen raw material acceptance form after the end of business every day, and fill in the kitchen raw material purchase summary form.

2. Raw materials (dry goods, condiments, food, etc.) collected from the kitchen to the warehouse shall be filled out by the kitchen foreman according to the needs of the day, submitted to the chef for examination and approval, and the voucher shall be collected from the warehouse. After the warehouse keeper has completed the examination and approval procedures, it shall be delivered according to the order. After the business is over every day, the Warehouse Requisition Form shall be added and the Summary Form for Collecting Catering Raw Materials shall be filled in.

3. After the end of business every day, the kitchen foreman will make an inventory of the surplus raw materials, seasonings and semi-finished products, and fill in the Daily Report of Inventory of Kitchen Raw Materials, which will be reviewed by the chef and summarized.

4. After the end of business every day, the bartender at each bar in the restaurant fills in the Daily Report of Liquor Invoicing and Inventory according to the Warehouse Requisition and the Liquor Sales List.

5. According to the night audit report, the financial daily auditor fills in the Daily Report of Catering Business Income and the Daily Report of Catering Discounts.

6. The cost accountant shall summarize and calculate the Daily Report of Catering Business Income, Daily Report of Catering Discount, Daily Report of Kitchen Raw Material Purchase, Daily Report of Kitchen Raw Material Requisition, Daily Report of Kitchen Raw Material Inventory and Daily Report of Food and Beverage Bar Liquor Invoicing, and fill in the Daily Report of Catering Cost, and report it to the manager of finance department, catering manager and chef before 9: 11 the next morning. Do a good job in cost analysis to stop waste.

7. First, add up all your expenses, such as room, water and electricity, and the cost of hired workers, and then look at the geographical location of the store you choose. If it is a busy area in the city, things will be a little more expensive, and the location will be almost cheaper. You should consider it yourself. Then look at your vegetable price, how much the raw materials are, and how much profit you can achieve. After that, divide the previous sum by 31 days, which is your daily cost, and then see how many dishes you buy to reach this number, and the rest is your net profit!

8. The cost of catering industry, There are roughly the following formulas:

raw material cost consumed in the current period = raw materials purchased at the beginning of the period-raw materials remaining at the end of the period

cost price = purchase price/(finished product rate * feeding standard (quantity))

gross profit rate = (sales price-raw material cost)/sales price * 111%

sales price = raw material cost/(1-) Addition rate)

or

sales price = raw material cost+addition amount

addition rate = gross profit rate/(1-gross profit rate)

gross profit rate = addition rate/(1+addition rate)

raw material value = wool value-(quantity of inferior materials * unit price+quantity of waste * unit price) < p

in addition, vegetables and meat can be directly recorded in the "main business cost". If there is a warehouse, rice oil and seasoning, it can be recorded as "raw materials" first, and recorded as "main business cost" when it is used; Gas can be recorded as "operating expenses-gas expenses". The purchased drinks and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and then the cost will be carried forward after they are sold; Gas can be recorded as "operating expenses-gas expenses". The purchased drinks and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and then the cost will be carried forward after they are sold. The chef's salary is recorded as "operating expenses-salary", not as cost. The wages of service personnel can also be recorded as "operating expenses-wages", and other management personnel can be recorded as "management expenses-wages". In general, wages should be accrued first and then paid. Decoration expenses, curtains and carpets are recorded as "long-term deferred expenses", and the amortization period is based on the lease contract period.