the price of this dish is 37.5 yuan. Theoretical selling price = total cost x(1+ cost gross margin) =(45 * 1.25+16 *1.15 +3)*225% = 37.5. Gross profit margin refers to the ratio between gross profit and turnover (sales), indicating how much proportion of expense coverage and profit release interval can be extended to achieve a certain amount of sales. The gross profit rate is inversely proportional to the cost rate, that is, how much one increases positively and how much the other decreases negatively. For example, if the gross profit rate increases from 48% to 1%, the cost rate will increase from 52% to -1%. The sum of gross profit margin and cost rate is always 111%.

1. cost rate

cost rate refers to the ratio between cost and turnover (sales), indicating what proportion of cost resources are consumed to achieve a certain amount of sales. The lower the cost ratio, the smaller the resource cost paid by the enterprise to achieve unit performance, and the greater the revenue space released; On the contrary, if the cost rate is higher, it means that the greater the cost of resources paid by the enterprise to achieve unit performance, the smaller the revenue space released. Of course, the reduction of the cost rate is not unconditional and unconstrained. The cost rate is an important indicator to examine the cost change and the enterprise's operating ability. Controlling the cost rate within a reasonable range is the key to successful operation.

Second, the catering cost management control system

1. The loss rate of tableware, utensils and kitchen utensils should be controlled at 1.3% of the turnover.

2. control the washing products at 1.25% of the turnover.

3. Low-value consumables shall be controlled at 1.38% of the turnover.

4. the loss of linen is controlled at 1.15% of the turnover.

5. The purchase of goods should be controlled at 3% of the turnover.

6. Electricity and fuel pumps account for 11% of the turnover.

7. The consumption of dry goods, spices and food accounts for 8% of the turnover.

8. control the consumption of kitchen raw materials (seafood, chicken, fish, vegetables, etc.) at 18%.

9. The consumption of office supplies should be controlled at 1.15% of the turnover.

third, the calculation method of gross profit margin: the calculation method of gross profit margin of catering industry is execution: deducting gross profit margin, and for business, execution: increasing gross profit margin.

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

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

3. gross profit margin = (selling price-cost price)/selling price. Gross profit margin = gross sales margin/net sales *111%

4. Gross sales margin = net sales-cost of sales

5. Net sales revenue-sales return and discount

6. Cost of sales = purchase price+expenses incurred for sales

7. Inventory cost at the end of the period = inventory cost at the beginning of the period+purchase cost in the current period. Generally speaking, the gross profit margin of similar commodities in commodity circulation enterprises is roughly the same, so adopting the gross profit margin method can reduce the workload.