the cost accounting of catering service industry does not need to be completely detailed, unless it is a large-scale chain catering and controls the logistics and raw materials. In general restaurants, there is no need to classify the income. If it is used for card consumption, it will be treated as an advance payment when the card is used, and it will be treated as income when it is actually consumed. Let's talk about cost accounting again:

The catering service industry can set up production cost to calculate the monthly product cost, and carry it over to the main business cost according to the actual situation at the end of the month.

under the production cost, direct materials and direct labor can be set up to calculate the restaurant ingredients and employees' salaries (not the front desk manager level, but all the kitchen staff including the chef, as well as the front desk foreman and service personnel). ）。 Cost of transferring to main business at the end of the month.

house rent, equipment depreciation and decoration amortization are all accounted for in management expenses, and detailed accounting is set up. Reusable turnover materials such as tableware are directly accounted for in the account of turnover materials, and you can choose to use the 51-51 amortization method or the one-time amortization method when collecting.

------------------The above is approximate accounting. Let's talk about how to confirm the specific cost amount.----------

Use the reverse tying method commonly used in supermarket retailing. As our Ministry of Finance and trade associations have not issued accounting guidelines for the catering industry, we can only deal with it according to the actual situation under the framework of accounting law and accounting standards for enterprises.

every month, there will be a purchase ledger for the purchased materials, which is registered by the purchasing department of the restaurant, and the name, quantity, price and so on of the purchased materials are registered in detail. Because the restaurant operation will have a large number of recipients every day, it only needs proper approval management without too much accounting management. At the end of the month (or before or after work on a certain day of each month), materials shall be counted and registered. According to the balance at the beginning of the month plus this month's purchase minus the month-end inventory, the quantity and amount of materials actually used (collected) this month are calculated.

for the usage of oil, salt, sauce, vinegar, etc., after determining the remaining amount, the reverse binding method can also be used. The specific remaining quantity can be estimated according to what is seen during the inventory, without being too detailed.