the cost structure of catering industry can be divided into two categories: direct cost and indirect cost.

direct cost refers to the specific material cost in the finished food and beverage, including food cost and beverage cost, which is also the most important expenditure in the food and beverage business.

indirect costs refer to other expenses incurred in the operation process, such as personnel expenses and some fixed expenses (also called recurrent expenses).

personnel expenses include salaries, bonuses, accommodation, training and benefits of employees; The recurrent expenses are the so-called rent, utilities, depreciation of equipment decoration, interest, taxes, insurance and other miscellaneous expenses.