included in raw materials or inventory items. Vegetables purchased by hotels can be included in raw materials or inventory items, depending on their uses. Is used to make dishes, included in the subject of raw materials, is used to sell, included in the inventory of goods. For the cost accounting of vegetables, we can choose appropriate methods according to the actual situation, such as first-in first-out method and weighted average method. At the same time, the hotel also needs to establish a sound internal control system to ensure the standardization and transparency of procurement, acceptance and requisition, so as to prevent potential financial risks.