The main business cost of the catering industry needs to set detailed accounts, including food cost, wine cost, cigarette cost and other costs.

Accounting features of catering business costs:

1. Operating costs mainly calculate direct costs; Generally, the direct cost is calculated only according to the cost of consumed materials.

2. The production process is often a sales or even consumption process;

3. Only the total cost is calculated, not the unit cost

4. All kinds of materials are included in the operating cost once they are collected

5. Labor costs are not included in the operating cost, but directly included in the operating cost, which is treated as a period expense.