Generally, it is 25%-35%

It depends on what store you are, what you do, local prices, labor costs, unit price of dishes, etc., which are directly related to the gross profit of catering.

If we can strictly control the procurement cost and the utilization rate of clean vegetables in the kitchen, the gross profit of catering can generally reach 42%

In China, the procurement cost is difficult to control, and the best way I have come into contact with now is to adopt the bidding method, and at the same time, it can be measured by the method of collecting prices!

In addition, there is a big gap between the profits of Chinese food and western food, which can reach more than 11%!

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gross profit accounting and expense collection of catering enterprises

(1) correct method of kitchen gross profit accounting. In order to effectively control production costs and improve gross profit level, catering enterprises must first master the correct gross profit accounting method, and separately account and reasonably collect operating and management expenses from production costs, which is the premise of improving gross profit.

The following examples are used to illustrate the correct gross profit accounting and expense collection methods of catering enterprises.

a catering enterprise bills 1 million yuan a month (including 211,111 yuan for drinks), and the discount and free of charge (all kinds of entertainment), discount and free of charge (internal staff consumption), discount and free of charge (food tasting, evaluation, etc.), discount and free of charge (customers for front office reasons), discount and free of charge (customers for back kitchen reasons) are 2,111 yuan each.

The correct calculation method of kitchen gross profit rate is:

kitchen gross profit rate = (1 million-211,111-311,111+111)/(1 million-211,111+111) = 511,111/811,111 =62.96%.

In theory, the comprehensive gross profit rate of kitchen calculated by this correct accounting method should be consistent with the theoretical gross profit rate calculated by standard recipes, raw material prices and raw material yield.

The wrong calculation method of kitchen gross profit rate is:

kitchen gross profit rate = (911,111-211,111-311,111)/(911,111-211,111) = 411,111/711,111 =57.14%.

The comprehensive gross profit rate of the kitchen calculated by this wrong accounting method is quite different from the theoretical gross profit rate due to the influence of many factors, such as returning vegetables, discounts, free tickets and coupons

promotion, and is not comparable.

With the correct calculation method of the comprehensive gross profit rate of the kitchen, it can be concluded that:

The comprehensive kitchen cost rate = 311,111/(1 million-211,111+11,111) = 311,111/811,111 =37.14%

Then the calculation method of the raw material cost of each item is:

The raw material cost of the food = (total bill amount-wine amount).