hotel cost accounting rules

hotel cost includes operating cost and period cost. 323131333532363134313231363533 e78988e69d833133333533635 All kinds of direct expenses and expenses incurred in the production and operation process of providing various services for the society belong to the operating costs of the hotel, and all expenses not included in the operating costs are the period expenses of the hotel.

1. Division and identification of hotel operating costs and period expenses:

(1) Division and identification of operating costs

According to the operating characteristics of hotels, operating costs mainly include the purchase cost of direct materials.

1. Direct material cost:

Direct materials in hotel operation mainly refer to the consumption of various raw materials, such as chicken, spices and ingredients, that occur in the catering department's food processing and operation. Among them, raw materials: auxiliary raw materials used to make various food and beverage products, generally mainly vegetables and dry goods; Seasoning: it is a seasoning material used to make various diets, such as oil, salt and sauce.

according to the new system, the labor costs of all departments (including the food and beverage department) of the hotel are directly included in the department expenses, and there is no need to share the operating costs.

2. Purchase cost of commodities: The purchase cost of commodities mainly refers to the price of commodities purchased for sale and related expenses. Divided into: the purchase price cost of domestic purchased commodity grain and the purchase price cost of foreign purchased commodity. The purchase price cost of domestic purchased goods refers to the actual purchase cost of goods, excluding the timely purchase costs incurred when purchasing commodity grain, such as various procedures and transportation fees; The purchase cost of goods purchased abroad is based on the CIF cost plus maritime freight and insurance premium as the original price of the goods, and at the same time, the taxes that the goods need to pay in the import process, such as import duties, import product taxes, and purchase foreign exchange spreads, etc.

(II) Division and determination of the period expenses

The period expenses of the hotel include operating expenses, management expenses and financial expenses, which are directly included in the current profit and loss, and are compensated from the current operating income obtained by the hotel.

1. Operating expenses:

Operating expenses refer to various expenses incurred by various business departments of the hotel in the course of its operation. According to the provisions of the new system, the operating expenses of the hotel generally include the following aspects:

(1) Transportation expenses: refers to the inventory purchased by the hotel, various transportation expenses of goods, fuel expenses, etc.

(2) insurance premium: refers to the property insurance fee paid by the hotel for insurance with an insurance company.

(3) Fuel cost: refers to the fuel cost consumed by the hotel catering department in the process of processing catering products.

(4) water and electricity charges: refers to the water and electricity charges consumed by the business departments of the hotel in the course of its operation.

(5) advertising expenses: refers to the advertising expenses and publicity expenses that the hotel should pay for advertising.

(6) Travel expenses: refers to the expenses required by the staff of various business departments of the hotel for business trips.

(7) Washing expenses: refers to the expenses incurred by various business departments of the hotel for washing work clothes for employees.

(8) Amortization of low-value consumables: refers to the expense amortization of low-value consumables collected by various business departments of the hotel.

(9) Material consumption: refers to the expenses incurred by the hotel business department in collecting materials and supplies. Materials and supplies include some daily necessities in guest rooms and restaurants (such as knitwear, tableware, plastic products, sanitary products, printed matter, etc.), office supplies (such as office stationery, paper, etc.), and materials and spare parts for daily maintenance. The repair costs incurred by various business departments are also recorded here.

(11) The salary and welfare expenses of the operating personnel refer to the salary and welfare expenses of the personnel directly engaged in business service activities in various business departments of the hotel, including salaries, bonuses, allowances and subsidies.

(11) working meals: refers to the working meals provided by tourist hotels to the staff of various business departments according to regulations.

(12) clothing expenses: refers to the expenses incurred by tourist hotels in making work clothes for the staff of various business departments according to regulations.

(13) Other expenses related to various business departments.

2. Management expenses

Management expenses refer to the expenses incurred by the hotel for organizing and managing its business activities and those that are not easy to share, including:

(1) Company expenses: refers to the salary, welfare expenses, working meals, clothing expenses, office expenses, conference expenses, travel expenses, amortization of low-consumption materials and others of the hotel administrative department.

(2) trade union funds: refers to the expenses that are drawn from 2% of the total wages of employees and charged to the cost.

(3) Employee education funds: refers to the expenses that are drawn from 2% of the total wages of employees and charged to the cost.

(4) Board expenses: refers to various expenses incurred by the board of directors, the highest authority of the hotel, and directors to perform various functions, including travel expenses and conference fees.

(5) tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty charged by the hotel in accordance with regulations.

(6) Fuel cost: refers to various fuel costs consumed by the management department.

(7) utilities: refers to the office water and electricity charges of the management department.

(8) depreciation expense: refers to the depreciation expense of all fixed assets of the hotel.

(9) Repair expenses: refers to all repair expenses of the hotel except the business department.

(11) amortization of start-up expenses: refers to the expenses incurred during the preparation of the hotel, which are amortized according to the specified amortization period.

(11) Social entertainment expenses: refers to various business entertainment expenses incurred by the hotel in the process of business communication, which are controlled and used according to a certain proportion of the annual net operating income.

(12) Inventory loss and damage: refers to the net profit loss of inventory in inventory loss and damage. Excluding the non-loss part.

(13) All other expenses incurred for organizing and managing the activities of hotel salespersons.

3. Financial expenses

Financial expenses refer to the expenses incurred by the hotel in raising funds in order to solve the problems of capital turnover during its sales process. Including interest (minus interest income), exchange losses (minus exchange gains), fees of financial institutions, etc.

second, the hotel operating costs, during which the cost accounting.

hotel operating costs and expenses are accounted according to the accrual principle, and the boundaries between current costs and next costs, direct costs and indirect costs are strictly distinguished, and accounting is conducted according to the relevant accounts set up by each business department.

(I) Operating cost accounting

The operating cost of the hotel is accounted for through the operating cost account.

catering cost accounting

hotel catering cost is actually the raw materials, ingredients, regulators and costs consumed by the catering department in the processing of catering products. The accounting of catering costs is carried out through the "operating cost" account, and the accounting period is every ten days. The accounting period from the beginning of each month to the last day of the month is used to calculate the total operating cost.

according to the accounting requirements and the implementation of the "perpetual inventory system", the food and beverage accountant should sum up the picking list of the items received every day to calculate the food cost of that day, and calculate the gross profit and gross profit margin of that day through the daily food and beverage business income, so that the food and beverage department can better control the operating costs. At the end of the month, the catering cost is carried forward by borrowing the "operating cost" from the "raw materials" account, and the consumption cost is adjusted for the unused part of the collected raw materials at the end of the month. The adjustment formula is: actual raw material consumption cost = kitchen month-end balance+this month's collection amount+/-this month's transfer-in (out) amount-kitchen month-end inventory amount. Among them, the kitchen inventory at the end of the month (the total amount of surplus raw materials, unsold semi-finished products and finished products) needs to be counted on the spot and calculated according to their respective ingredients quota and book price. At the same time, in accounting, the method of "false return of materials" is adopted to adjust. That is, at the end of the month, debit the "operating cost" and credit the "raw materials" account, and then make a recall entry in the same direction in blue at the beginning of the next month.

(II) Period expenses accounting:

The accounting of hotel period expenses collects and reflects the expenditures of various expenses by setting up "operating expenses", "management expenses" and "financial expenses" accounts.

the "operating expenses" account is set according to the business department, which is used to calculate the expenses incurred by the business departments of the hotel and should be included in the operating expenses according to the Financial System of Tourism Catering Enterprises. When expenses occur, debit this account, credit "cash", "bank deposit" and "wages payable" and other accounts. At the end of the term, all expenses incurred in the current period will be directly included in the current profit and loss.

the "management fee" account is used to account for various expenses incurred by the hotel management department to manage the activities of hotel salespersons, including the expenses of the administrative department and other expenses that should be borne by the hotel. Debit "management fee" when it happens, and credit "cash", "bank deposit", "salary payable" and "bad debt provision" and all of them will be transferred to the "profit of this year" account at the end of the period. The "Management Expense" account is set according to the above detailed items.

the "financial expenses" account is used to calculate the expenses required by the hotel to raise funds during its sales process. When it happens, it will be debited to this account, and the interest income and exchange income that should be deducted from the financial expenses incurred by the hotel should be credited to this account. At the end of the term, the balance will be transferred to the "profit of this year" account.