Of course. ..

waterpower

coal gas

Even the spoon and fork are lost .. as long as it is spent, it counts.

The simplest algorithm is

Sales revenue-raw material cost-labor cost-direct cost-indirect cost = gross profit margin

1. Sales revenue.

The catering sales revenue budget must be based on the department, and the sales revenue of each seafood, dry goods, stir-fry, banquet and bar should be predicted separately, and then the departmental sales budget can be formed, so as to reasonably determine the catering indicators.

2. Cost of raw materials.

Based on restaurants, seafood, dry goods, stir-fry, banquets, bars and other different restaurants, the budget cost, cost rate and cost reduction rate are determined respectively.

3. Labor cost.

The specific contents of the catering labor cost budget should include employee wages, food welfare and social labor insurance.

4. Direct costs.

Refers to the direct consumption and controllable expenses of the department.

It mainly includes the actual consumption of water, electricity, fuel and other energy sources, washing fees, cleaning fees and service fees, consumption of guest goods, depreciation of departmental houses, furniture and machinery, etc. The budget index of direct catering expenses is mainly determined according to the consumption situation of the department in previous years.

5. Indirect costs.

Refers to the expenses that are mainly arranged and used by enterprises in a unified way, and the departmental budget can only be determined through allocation.

Main enterprise management expenses, sales expenses, maintenance expenses, major repair funds, insurance expenses, actual expenditures, debt service, etc. These expenses are mainly budgeted by the finance department from the actual consumption of the whole store.