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.