calculation of food cost rate in catering industry:

cost rate = cost volume ÷ turnover× 111%

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

gross profit rate+cost rate =111%=1

gross profit rate <

the gross profit rate is inversely proportional to the cost rate, that is, how much one increases positively and how much the other decreases negatively.

operating cost is one of the items in the cash flow statement of funds in the project evaluation, which is the total cost of the enterprise after deducting the depreciation expense of fixed assets and the net interest expense of working capital.

The reasons why the depreciation expense and interest expense of fixed assets are not included in the operating cost are:

① The depreciation expense of fixed assets belongs to the cash transfer of fixed assets investment within the project system, which has been included in the cash flow statement as cash outflow in the fixed assets investment estimation, and cannot be calculated in the cost again;

② The net interest expense need not be borne by the investment of net working capital. In essence, it is a part of profit. When analyzing the profitability of a project, the net interest expense is deducted from the total cost to avoid overestimating the demand for net working capital and cash outflow and underestimating the income of the project. Moreover, as far as the project composition of the cash flow statement itself is concerned, because the cash flow statement of self-owned funds has set up a special project for interest, there is no need to include the net interest expenditure in the cost project.

resources-Baidu encyclopedia operating costs