The cost accounting of the buffet industry means that all the materials purchased in the current month are recorded in the main business cost, and the inventory is counted at the end of the month, and then the main business cost is reduced according to the counted amount.
catering cost accounting is divided into kitchen accounting and accounting cost accounting.
Kitchen accounting mainly refers to serving kitchen production and product pricing, controlling actual kitchen cost consumption, and providing basic data for accounting cost accounting;
Accounting cost accounting mainly accounts for the catering cost consumption and cost rate of restaurants and enterprises from the perspective of accounting professional management, controls the cost of restaurants and enterprises, and provides decision-making basis for catering operators and senior management of enterprises. Extended information
There are many kinds of catering products. In accounting, different accounting methods should be adopted according to different production methods and varieties of kitchen products, so as to improve the accuracy and scientificity of cost accounting. There are four main types of specific methods.
(I) Sequential carry-over method
The sequential carry-over method calculates the cost step by step according to the sequence of materials used in production and processing, and is suitable for catering products processed step by step and cooked afterwards. In catering management, most hot dishes are processed step by step, and its cost accounting method is to take each production step of the product as the cost accounting object, transfer the previous cost to the next cost accounting in turn, and then calculate the total cost of catering products by analogy.
(II) Parallel carry-over method
Parallel carry-over method is mainly suitable for product cost accounting of mass production, and it is different from sequential carry-over method. In the production process, the cost of food raw materials for batch products occurs in parallel. Raw materials are generally processed in one step, forming net materials or directly used food raw materials.
at this time, as long as the cost of various raw materials is added up, the product cost can be obtained. Such as beef sauce and pork liver sauce in cold meat; Stuffing food in pastry, such as jiaozi with three fresh fillings, steamed stuffed bun, etc.
during the processing of these foods, the raw material costs occur in parallel. As long as the raw material costs that occur at the same time are summarized, the total cost and unit cost of the products can be obtained.
(3) order accounting method
order accounting method is to calculate the product cost according to the customer's order, which is mainly suitable for large-scale catering activities such as meetings, teams and banquets. These types of guests will book meals in advance, and the dining standards are very clear. In cost accounting, we must first determine the meal income according to the ordering standards and the number of diners, then determine the gross profit margin according to the booking standards, calculate the allowable cost of a meal or a day, and then organize production within the expenditure range of the allowable cost. And this process is based on the order and premise.
(4) classification accounting method
classification accounting method is mainly applicable to the cost accounting of catering accountants and catering cost accounting. For example, if the cost accountant calculates the cost consumption every day, he should first classify all kinds of documents according to restaurants and kitchens, then classify the cost documents according to food and drinks in each kitchen or restaurant, and then classify them according to the types of food raw materials, so as to calculate the various costs of each restaurant or kitchen.
In addition, the cost of vegetables, meat and fish or the cost of cold dishes, hot dishes, pastries and soups can be calculated separately in the monthly and quarterly cost accounting.
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