costs in a broad sense include raw materials, wages and other expenses (including water, electricity and gas; The cost of purchasing tableware and kitchen utensils; Tableware damage costs; Cleaning and washing expenses; Office supplies; Bank interest; Rent of leased property; Telephone charges, travel expenses, etc.), and its calculation formula is as follows.

generalized cost = direct materials+direct labor+other expenses

(2) narrow cost

narrow cost only refers to all kinds of raw material expenses purchased by various business departments of catering enterprises for correct business. Usually, the cost accounting of catering enterprises only refers to the narrow sense of cost accounting.

II. Cost Composition

The cost of catering enterprises generally includes three departments: direct dialing cost, delivery cost and damage cost (net loss of inventory). The calculation formula is as follows.

cost of catering enterprises = direct allocation cost+outbound cost+net loss of inventory

All catering enterprises' materials must be checked and accepted by the receiving department when entering the catering enterprises (the personnel involved in receiving goods include the receiving clerk and the head of the using department). After the checking and acceptance, the receiving department will distinguish whether the materials are put into storage or not according to the purchasing department and the nature of the materials, and the warehousing receipt and direct allocation form will be directly allocated to the using department for use.

the net loss of inventory refers to the difference between the number of inventory counts and the number of accounts. During the operation of catering enterprises, due to various reasons, it is inevitable that the accounts will be accounted for, such as the failure to pay the bill in time, the bartender accidentally breaking the drinks, the waiter breaking the tableware, theft and so on.

Third, the characteristics of catering cost accounting

Because the catering industry has the unique industry characteristics of production and processing, labor service and commercial retail, it is difficult to distinguish which link it is used for, except raw material costs, such as employee salaries and depreciation of fixed assets. Therefore, it is customary to use raw materials as its cost factor in calculation, that is, the sum of raw material consumption that constitutes a dish, which includes the main ingredients, ingredients and seasonings of food raw materials.