1. The method of cost accounting for catering enterprises is as follows:
Its calculation formula is: the cost of raw materials consumed this month = the balance of kitchen raw materials at the beginning of the month+the amount collected this month-the inventory at the end of the month.
2. The common formula for cost calculation of catering service industry:
(1) 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;
(2) cost price = purchase price/(yield * feeding standard (quantity);
(3) gross profit margin = (sales price-raw material cost)/sales price * 111%;
(4) sales price = raw material cost/(1-gross profit margin);
(4) sales price = raw material cost+bonus;
(5) addition rate = gross margin/(1-gross margin);
[6] raw material value = wool value-(quantity of inferior materials * unit price+quantity of waste * unit price);
⑺ net material unit price = net material value/net material quantity.