the cost accounting method of catering industry is divided into three parts: cost accounting, selling price accounting and gross profit accounting. The following are introduced one by one:

Calculation of cost:

Cost is the sum of the prices of various raw materials and fuel.

this includes: the main ingredients, ingredients and seasonings of the dishes.

In the main ingredients, the net rate of raw materials and the yield of cooked products should be calculated, so as to accurately calculate the cost of dishes.

net material rate: refers to the yield of some vegetables, seafood, fish, etc.

For example, the yield of 1 kg shrimp is 81%, and the yield of green bamboo shoots is 41%.

so how are these yields calculated?

these are all calculated in our daily work. for example, 1 kg of shrimp is frozen when it comes, so how much is it after thawing? It's 1.8 kg after we thaw it. Through this result, we know the yield of shrimp.

yield: (net material quantity ÷ original raw material quantity) ×111%

We know the yield, then we have calculated the net material cost.

net material cost: raw material price ÷ net material rate = net material price

Some raw materials are some dry goods, such as auricularia auricula, dried deer tendon, Zhenyao, dry sea cucumber and other dry goods, and their output rate is actually the growth rate, such as 511% for auricularia auricula, 411% for dried deer tendon, 651% for dry sea cucumber and so on.

the yield of cooked products: refers to the net rate of raw materials after being cooked into semi-finished products.

yield rate: (net material quantity ÷ original raw material quantity) ×111%

For example, 8 kg of raw beef (ribs) we purchased were used to make Mongolian veal, and the yield was 4.8 kg after cooked processing

Then we used 4.8 kg ÷8 kg =1.6 in× 111% = 61%.

net material cost: raw beef (rib) 11 yuan/kg ÷61%=18.33 yuan

We know that the price of cooked beef (rib) is 18.33 yuan/kg

Through our calculation, we know that the yield of cooked pork belly is 61% and the yield of cooked ribs (cold) is 65%. Then through these calculations, we know the yield of dishes, but sometimes it will change according to the nature of raw materials. For example, if the quality of raw materials is not good, the meat is watered and the dishes are rotten, then the yield will be greatly reduced and the cost will increase. Therefore, we must strictly control the important link of raw material procurement and inspection to ensure our interest rate and prevent our cost from increasing. We should know that if the cost increases in 1 yuan, our profit will decrease in 2 yuan, so the success or failure of the hotel depends on cost control.