during the epidemic, many enterprises closed down, especially the catering industry. No matter when the development is good or under special circumstances, the cost should be accurately accounted for. The catering industry is an industry with a large audience, and the accounting entries involved by internal accountants are our main work content. Do you know the methods of cost accounting for the catering industry?

First, the cost accounting method of catering industry

Generally speaking, the cost of catering industry mainly includes: personnel cost, utilities, fuel cost, insurance premium, material consumption, depreciation cost, maintenance fee, office expenses, advertising fee, tax, rent, etc.

Second, the accounting period is generally calculated once a month, and the specific calculation method is:

1. If the raw materials used by the kitchen are used,

2. if there are surplus materials, the cost should be counted and subtracted from the collected raw materials to find out the actual cost of raw materials consumed in the current month, that is, the method of "counting consumption by storage" is adopted to reverse the cost.

III. Formula

The cost of the beverage service industry is really simple, and there are roughly the following formulas

The cost of raw materials consumed this month = the balance of kitchen raw materials at the beginning of the month+the amount collected this month-the inventory at the end of the month.

raw materials consumed in this period = raw materials purchased at the beginning+raw materials purchased at the end

cost price = purchase price/(finished product rate * feeding standard (quantity)

gross profit margin = (sales price-raw material cost)/sales price *111%

sales price = raw material cost /(1- gross profit margin)

or

or

sales price = raw material cost+addition amount

addition rate = gross profit rate /(1- gross profit rate)

gross profit rate = addition rate /(1+ addition rate)

raw material value = raw material value-(quantity of inferior materials * unit price+quantity of waste * unit price)

net material quantity.