The cost accounting method of catering enterprises is as follows: the 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 of recipients this month-the inventory at the end of the month.

The common formula for cost calculation of catering service industry is: raw material cost consumed in this period = raw materials purchased in this period+raw materials left at the end of the period, and cost price = purchase price/(finished product rate * feeding standard (quantity).

composition: since production, sales and service are unified in the selling price, besides the cost of raw materials (main ingredients, ingredients and seasonings) and fuel, other expenses, such as wages, rent, taxes, water and electricity expenses, operation and management expenses, etc.

it's difficult to separate them one by one in the price. Therefore, the traditional custom of catering industry is that the product cost is only the cost of main ingredients, ingredients, seasonings and fuel. Operating expenses are expressed in other percentages, for example, 31%, 41%, 51%, 61% of gross sales margin.