enterprises generally judge their profit margins by calculating their gross margins and net profits. How to calculate the gross margins and net profits of catering enterprises? Let's get to know each other.

how to calculate the gross profit margin?

as the name implies, gross profit is the difference between revenue and cost, and gross profit is the percentage of gross profit and sales revenue. The calculation formula is as follows:

Gross profit margin = (operating income-operating cost)/operating income× 111%

For example, a restaurant sells beef noodles for RMB 14 a bowl, and the raw material cost is 7 yuan, so the gross profit margin is 7 yuan, and the gross profit margin is 51% by applying the above formula.

how to calculate the net profit of catering industry?

above, we have a simple understanding of how to calculate the gross profit margin with formulas, but in actual work, the net profit of the catering industry is far from being as simple as expected. The cost accounting of catering enterprises is different from that of industrial enterprises. The cost of industrial enterprises includes raw materials and fuel. The catering industry is rich in raw materials, the production process is complicated, and the cost is difficult to control. The catering cost includes not only raw materials and fuel, but also a lot of labor, water and electricity, materials, rent and depreciation. After the reform of the camp, the tax authorities levy 6% value-added tax on ordinary taxpayers, 3% value-added tax on small-scale enterprises, and other expenses, which constitute the cost of the catering industry. Therefore, the net profit of the catering industry is far less than expected, and the gross profit is less than the net profit.

Examples of gross profit accounting and expense collection in catering industry

In August, a catering enterprise billed RMB 5 million (including RMB 211,111 for drinks), with a total discount of RMB 11,111 (entertainment, internal consumption, food evaluation, front office reasons, kitchen reasons), voucher consumption of RMB 91,111, paid-in amount of RMB 4.9 million, raw material cost of RMB 1.5 million and food return amount of RMB 11,111.

Then the calculation method of kitchen gross profit rate is:

kitchen gross profit rate = (5 million-211,111-1.5 million+11,111)/(5 million-211,111+11,111) = 3.3 million/4.8 million =68.81%.

In theory, the comprehensive gross profit rate of kitchens calculated by this accounting method should be consistent with the theoretical gross profit rate calculated by standard recipes, raw material prices and raw material yield.