1. The cost of catering industry generally adopts the method of "backward extrusion cost".

2. Purchase the supplies in the workshop, such as vegetables and seasonings, and record them according to the bills and acceptance bills.

Borrow: raw materials

Loan: cash (or bank deposit)

3. Record them according to the picking list of the workshop.

Borrow: operating costs

Loan: raw materials

4. Inventory the remaining materials in the workshop at the end of the month. Account entry according to the inventory table

Debit: operating cost (red letter)

Loan: raw materials (red letter)

5. Carry-over cost (actual amount of operating cost this month-the number of inventory at the end of the month)

Debit: profit this year

Loan: operating cost

6. At the beginning of next month, record the remaining materials in the inventory table of last month in the next month's account (.

borrowing: operating costs

lending: raw materials

7. 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.

Extended information:

Operating costs are directly related to operating income, and the ownership period and various direct expenses of the ownership object have been determined. Operating costs mainly include main business costs and other business costs.

first, the main business cost

the main business cost is the cost incurred by an enterprise in its regular activities such as selling goods and providing services. Enterprises generally transfer the cost of goods sold and services provided to the main business cost when confirming the main business income such as goods sold and services provided, or at the end of the month.

the main business cost is accounted for in detail according to the type of main business. At the end of the period, the balance of the main business cost is transferred to the "profit of this year" account, and there is no balance in this account after the carry-over.

an enterprise should account for the confirmation and carry-over of the main business cost through the subject of "main business cost".

when an enterprise carries forward the main business cost, it debits the main business cost and credits the items of goods in stock and labor cost. At the end of the period, the balance of the main business cost account should be transferred to the current year's profit account, debited to the current year's profit account and credited to the main business cost account.

ii. Other business costs

Other business costs are expenses incurred by other business activities other than the main business activities confirmed by the enterprise. Other business costs include the cost of selling materials, the depreciation of leased fixed assets, the amortization of leased intangible assets, the cost or amortization of leased packaging materials, etc.

an enterprise should account for the confirmation and carry-over of other business costs through the subject of "other business costs".

other business costs incurred or carried forward by the enterprise shall be debited to other business costs and credited to raw materials, turnover materials, accumulated depreciation, accumulated amortization and bank deposits. At the end of the period, the balance of "other business costs" should be transferred to "current year's profit", debited to "current year's profit" and credited to "other business costs".

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