Central kitchen independent accounting standard program

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Kitchen cost refers to the need to spend on raw materials, water, electricity, gas, personnel and other costs, but also includes the loss of profit due to management negligence, or outdated concepts. Catering costs, like other costs, can be categorized according to a variety of criteria.

1, direct costs and indirect costs. The so-called direct cost refers to the cost of specific raw materials in catering, including food costs and beverage costs, but also the most important expenditure in the catering business. Indirect costs, refers to the operation process triggered by a variety of costs, such as personnel costs and some fixed overhead, commonly known as regular use. Personnel costs include employee salaries, bonuses, room and board, training and benefits; recurring expenses are utilities, rent, depreciation of equipment and décor, interest, taxes, insurance and other miscellaneous expenses.

2, according to the nature of fixed costs, variable costs and semi-variable costs. Fixed costs are costs that do not vary in total with the increase or decrease in production and sales volume. Such as restaurant depreciation, repair costs, business management costs. Variable costs are costs that increase or decrease proportionately with changes in production and sales volume in the aggregate, such as food and beverage ingredients, laundry costs, and napkin costs. Semi-variable costs are costs that increase or decrease as production and sales volume increase or decrease, but which do not increase or decrease in exactly proportional amounts. Examples include the cost of cutlery and stoves, water and electrical costs.

3, from the cost point of view can be divided into controllable costs and uncontrollable costs. Controllable costs are the costs that can be changed or controlled in the short term, such as the cost of raw materials for food and beverages, generally controllable costs. Certain fixed are also controllable costs, such as office expenses, travel expenses, marketing product advertising costs. Uncontrollable costs are costs that cannot be changed in the short term, such as depreciation, major repairs, interest, and salary costs for regular employees.

4, according to the calculation method is divided into unit cost and total cost. It is the average cost of producing a unit of product. Generally as long as the total cost can be obtained by removing the total production.

5, according to the budget and settlement can be divided into standard cost and actual cost. Standard cost is the normal and efficient operation of the situation, food and beverage production and service should occupy the index. In order to control costs, it is usually necessary to determine the unit standard cost, such as the standard cost per serving, the average standard cost apportioned to each guest, the standard cost rate and the total standard cost. The actual cost is the actual cost consumed in the process of catering operations.

Clarify the cost elements, is to reflect the proportion of the kitchen cost, and then according to a certain proportion of the requirements of the premise of the control of kitchen cost expenditures.

1, the basic composition of the kitchen cost

(1) raw materials (materials, food)

(2) fuel

(3) material supplies

(4) amortization of low-value consumables

(5) food prices and distribution costs

(6) wages (basic wages, additional wages, bonuses and allowances)

(8) wages (basic wages, additional wages, bonuses and allowances)

(9) wages (basic wages, additional wages, bonuses and allowances)

(10) wages (basic wages, additional wages, bonuses and allowances)

(7) Welfare

(8) Utilities

(9) Other administrative expenses

The above items may vary depending on the nature of each hotel's source of funds and the nature of the target audience.

Project expenditures are also inconsistent in the proportion of food and beverage costs.

2, the proportion of the main cost elements

(1) raw material costs

Raw material costs accounted for the highest proportion of food and beverage, the largest proportion of raw materials, including oil, seasonings, dry goods, meat

Aquatic, vegetables and fruits and other materials. Generally will account for more than 40%.

(2) labor costs

including wages, benefits, labor insurance, clothing costs and staff costs. Currently domestic labor costs account for about 20% of the cost of food and beverage

Cost element ratio reference:

Cost items

Ratio %

Raw materials (food, materials)

Fuel

Materials supplies

1-3

Low-value amortization

Salaries (base, additional, bonus allowance)

15-25

Benefits

3.5