1. Cost of main and auxiliary materials

(1) Net material rate

1. There are two main factors that affect the net material rate. One is the purchase specification and quality of food raw materials. The second is the primary processing technology?

2. garlic counting method of net material rate

the garlic counting formula of net material rate is as follows:

net material quantity = raw material quantity-secondary material quantity-waste quantity

net material unit price = net material value/net material quantity

(2) net material cost

net material can be divided into main material, semi-cost and garlic according to its processing method and degree.

(3) Gross profit rate and profit rate

Gross profit is the symmetry of "net profit"; Also known as "the difference between the purchase and sale of goods"; Is it the balance of commodity sales income MINUS commodity purchase price?

gross profit margin refers to the percentage of gross profit in commodity sales revenue or operating income? Gross profit margin is generally divided into comprehensive gross profit margin, classified gross profit margin and single commodity gross profit margin; Gross profit is the difference between the tax-free income realized by a commodity and its tax-free cost? Because the value-added tax is separated from the price tax; So it is emphasized that tax is not included?

raw material cost consumed in this period = raw materials purchased at the beginning+raw materials purchased at the end

cost price = purchase price/(finished product rate * feeding standard (quantity))

gross profit margin = (sales price-raw material cost)/sales price * 111%

sales price = raw material cost/(1-gross profit margin) < p Selling price = raw material cost+addition amount

addition rate = gross profit rate/(1-gross profit rate)

gross profit rate = addition rate/(1+addition rate)

raw material value = wool value-(quantity of inferior materials * unit price+quantity of waste * unit price)

Second, the steps of quota management

(.

2. According to the sales list and basic quota; Measure the fixed consumption of garlic raw materials;

3. Check the fixed consumption of raw materials with the actual consumption of the outbound list; Analyze the causes of differences; Read more related knowledge and return to the list of hotel cost control columns.