1. The net profit rate of the catering industry is generally 8-11%, which is considered as normal.

2. Calculation method of net profit margin of catering industry:

Net profit = gross profit margin 69.35%-personnel cost 18%-water and electricity cost 5%-lease cost 25%-amortization cost 8%-other cost 5% = 8.35%.

3. The cost of food in catering industry is 21%-31%.

4. Personnel costs generally account for 18% of turnover.

5. Generally, the cost of water and electricity accounts for 5% of the turnover.

6. Amortize the cost, renovation and equipment input expenses for 5 years, accounting for 8% of the turnover.

7. The rental cost generally accounts for less than 25% of the turnover.

8. Other costs, logistics expenses and publicity expenses account for 5% of the turnover.

9. The catering business tax is 5.65%, that is, gross profit margin = turnover-cost of ingredients-business tax = 69.35%.

Extended information:

Calculation of food cost rate in catering industry:

1, cost rate = cost volume ÷ turnover × 111%

2, gross profit rate = gross profit ÷ turnover × 111% = 1-cost rate+cost rate = 111% = 1 gross profit rate.

3. Sales gross profit margin = (operating income-operating cost) ÷ operating income× 111% cost gross profit margin = (operating income-operating cost) ÷ operating cost× 111% Generally, only sales gross profit margin is calculated, and cost gross profit margin is only used to calculate the operating profit generated per unit cost.