Costs and expenses generally refer to all kinds of capital expenditures incurred by enterprises in production and operation. The cost of an enterprise, as far as its economic essence is concerned, is the equivalent of the value of c+v in the product value composition, which is expressed in monetary form, that is, the sum of the funds spent by the enterprise in product management.

the cost of catering industry can be divided into three aspects: production, sales and service according to its business stage.

since production, sales and service are unified in the selling price, it is difficult to clearly divide other expenses, such as staff salaries, rent, taxes, water and electricity expenses, management expenses, etc., in the selling price except the cost of raw materials (main ingredients, ingredients and seasonings) and fuel. 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.

I. cost classification of catering enterprises

catering costs, like other costs, can be classified according to various standards. The purpose of catering cost classification is to adopt different control strategies according to different costs. The cost of catering products is classified in different ways according to the angle of consideration. There are mainly the following different methods:

1. According to whether it is related to business volume, it is divided into fixed costs and variable costs

(1) Fixed costs refer to those costs that do not change with the change of business volume (output, sales volume or sales volume). For example, the depreciation of fixed assets, in a certain period of time according to the provisions of the financial system, the size of the depreciation, is not changing with the changes in business volume.

(2) variable costs refer to those costs that change with the change of business volume in a certain period and under certain operating conditions. For example, the cost of raw materials, water, electricity and energy will increase with the increase of the production and sales of catering dishes. Therefore, raw material cost and hydropower energy expenditure are variable costs.

this kind of division mainly provides theoretical arguments for profit and loss analysis and cost control. Top management focuses on fixed cost control; The middle and lower management focuses on variable cost control to minimize costs. After dividing the fixed cost and variable cost, we can use mathematical methods to analyze the break-even relationship among business volume, cost and profit (volume, cost and profit for short), analyze the cost and expense, strengthen the control and management of cost, and improve the economic benefits of enterprises.

2. According to the controllable degree of cost, it is divided into controllable cost and uncontrollable cost

(1) Controllable cost refers to the cost that grass-roots units and departments can control through their own efforts in catering management. That is, those costs whose amount can be changed in a short period of time. Generally speaking, variable cost belongs to controllable cost. If managers change the share of each dish, or strengthen control in the procurement, acceptance, storage and production of raw oil, the cost of catering products will also change. Some fixed costs are also controllable costs. For example, advertising and promotion expenses, major repair expenses, management fees, etc. For another example, the relevant operators can save the consumption of raw materials, material consumables, hydropower and energy through their exquisite skills and sense of responsibility, so that they can be reduced or controlled at a certain cost level. The management of controllable cost is an important aspect of catering cost control.

(2) Uncontrollable costs refer to those costs that are difficult for grass-roots and departmental personnel to control through hard work and can only be mastered by top management. Fixed costs are generally uncontrollable costs. For example, rent, maintenance fees, insurance premiums, depreciation expenses of fixed assets and welfare expenses drawn according to regulations. These expenses are all in accordance with the relevant regulations, and the management personnel can't change the amount through hard work, so they are uncontrollable costs.

these two types of costs mainly provide arguments for the division of labor and key control of cost. Grass-roots departments focus on controllable cost control, while middle and high schools focus on uncontrollable cost control.

3. According to the relationship with the product, it is divided into direct cost and indirect cost

(1) The so-called direct cost refers to those costs that are directly consumed in the production process of the product and added to the cost. It mainly includes three parts: raw material cost, wine cost and commodity cost. For example, the cost of raw materials required for cooking dishes and making snacks in restaurants, including main ingredients, ingredients and seasonings, is a direct cost.

(2) The so-called indirect costs refer to the direct expenses that do not belong to the product cost, but must be shared by other methods. For example, wages, utilities, fuel costs, repair costs, depreciation of fixed assets, sales expenses, etc.

the function of this classification is to provide theoretical basis for cost accounting of departments and enterprises. The department is mainly based on direct cost accounting, and the whole enterprise is mainly based on indirect cost accounting.

4. The objects calculated by cost are divided into total cost and unit cost

(1) Total cost refers to the total cost of a certain kind, a certain category, a certain batch or all the finished dishes in a certain period.

(2) unit cost refers to the production cost of a single product, which is called unit product cost.

for example, if the batch of salads is 11, and the total cost of 11 salads is 35 yuan, then the cost of each salad is 3.5 yuan. The object of cost calculation of catering industry is a single catering product, so the product cost of catering industry usually refers to the cost of catering unit product.

accurately calculating the unit cost and total cost of catering products is the core of cost accounting.

second, the method of cost accounting for catering enterprises

because catering products have the characteristics of many types and scattered quantities, in practical work, if the unit cost is calculated according to each dish (or main food), the work of cost calculation will be very heavy. In order to reduce the workload of cost calculation, the cost of catering products is usually calculated according to all or large categories. The total cost can be calculated and carried forward by "perpetual inventory method" and "field inventory method" respectively.

1. perpetual inventory method. The perpetual inventory method refers to a method to calculate and carry forward the total cost of sold catering products according to the actual amount of raw materials used in the kitchen. Using this method, when calculating the cost of sold products, the account of "main business cost" should be debited and the account of "raw materials" credited.

It should be noted that if all the raw materials used in the kitchen are consumed and all the products are sold in the current month, the total amount of raw materials used (that is, the debit amount in the "main business cost" account) is the total cost of the catering products sold in this month; If the raw materials collected in the current month are not used up within the month, the cost of the unused materials must be deducted when calculating the total cost of the sold catering products. In this case, the total cost of the sold catering products can be calculated by the following formula:

the total cost of the sold catering products = the "main business cost" at the beginning of the month+the amount of the "main business cost" account this month-the inventory amount of the remaining raw materials in the kitchen at the end of the month.

according to the regulations, the cost of raw materials collected and unused by the kitchen in the current month can be kept in the "main business cost" account; The materials should be returned to the warehouse, but if they continue to be consumed next month, for the sake of simplicity, the "fake material return" procedure can be handled.

For example, the cost of all kinds of raw materials used in the production of catering products in most hotels is directly charged into the "main business cost" account. In July 2113, the balance of "main business cost" account was 5

611 yuan, the amount of "main business cost" account this month (that is, the cost of various raw materials used) was 67 321 yuan, and the inventory of kitchen surplus raw materials at the end of the month was 3

211 yuan. According to the record of "main business cost" account and "kitchen inventory table", the total cost of sold catering products is:

total cost of sold catering products = 5 611+67 321-3 211 = 69 721 (yuan)

2. The physical inventory method is based on the actual inventory of raw materials. A method of squeezing the raw material cost of the sold catering products in this period is only applicable to small catering enterprises.

with this method, when picking up raw materials at ordinary times, the accounting procedures for picking up materials are not handled, and the accounting treatment for picking up materials is not carried out. At the end of the month, calculate the actual balance of raw materials at the end of the month through the inventory of raw materials in the store and the unused raw materials in the kitchen, and then "sell them by deposit". The calculation formula is:

Total cost of sold catering products in this period = balance amount of raw materials at the beginning+purchase amount of raw materials in this period-inventory amount of raw materials at the end

After calculating the cost of raw materials consumed by sold catering products in this period, the accounting department should debit the "main business cost" account and credit it to the "raw materials" account.