what are you going to do, just asking? Or write a paper, write research. You need to know your purpose before you can answer your question. Personally, I think the biggest problem is that a few provinces, such as Hebei (refer to the Measures for the Administration of Income Tax Collection of Catering Industry in Hebei Province), have relatively perfect measures for the administration of income tax collection, and other provinces and cities have no relevant measures. The most obvious problem brought by this is that it is impossible for the catering industry to buy raw materials (especially fresh fruits and vegetables, fresh meat, seafood, etc.) in order to reduce costs. State-owned vegetable markets and supermarkets often buy them from local beach vendors. This has caused the legal original invoice to be unable to obtain the cost and account. If we need answers to other questions, we can roughly see the following aspects in studying

cost accounting

1. The food cost of operating income that cannot be directly brought by normal operation

2. The food cost of operating income that cannot be directly brought by normal operation, such as: some managers have meals (that is, working meals); Internal banquet; Free guests

3. Internal staff consumption

4. Cost calculation of non-standard dishes

5. Food procurement and quotation system

6. Food inventory management in beverage department

7. Formulation of standard cost of each dish

8. Wine management

9. I can't remember it for the time being, so let's talk about it first. I need it.