hello, anonymous!

The accounting method is as follows: (In addition, the accounting table of catering cost is relatively simple, so you can make it yourself)

The main procedures of daily cost accounting of catering industry are as follows:

1. The raw materials (vegetables, meat, poultry, fruits, aquatic products and seafood) that need to be directly purchased in the kitchen on the same day must be before 5: 11 p.m. the day before, and the market materials must be filled in by the kitchen foreman before 2: 11 p.m. the day before. Report to the manager of the food and beverage department for approval, submit it to the buyer to organize the purchase as required, and submit it to the receiving group for acceptance according to the quantity and quality requirements on the purchase order, and the food and beverage department will send a chef to supervise the acceptance quality. If it does not meet the requirements, it must be returned or replenished on the same day. Fill in the kitchen raw material acceptance form after acceptance, add the kitchen raw material acceptance form after the end of business every day, and fill in the kitchen raw material purchase summary form.

2. Raw materials (dry goods, condiments, food, etc.) collected from the kitchen to the warehouse shall be filled out by the kitchen foreman according to the needs of the day, submitted to the chef for examination and approval, and the voucher shall be collected from the warehouse. After the warehouse keeper has completed the examination and approval procedures, it shall be delivered according to the order. After the business is over every day, the Warehouse Requisition Form shall be added and the Summary Form for Collecting Catering Raw Materials shall be filled in.

3. After the end of business every day, the kitchen foreman will make an inventory of the surplus raw materials, seasonings and semi-finished products, and fill in the Daily Report of Inventory of Kitchen Raw Materials, which will be reviewed by the chef and summarized.

4. After the end of business every day, the bartender at each bar in the restaurant fills in the Daily Report of Liquor Invoicing and Inventory according to the Warehouse Requisition and the Liquor Sales List.

5. According to the night audit report, the financial daily auditor fills in the Daily Report of Catering Business Income and the Daily Report of Catering Discounts.

6. The cost accountant shall summarize and calculate the Daily Report of Catering Business Income, Daily Report of Catering Discount, Daily Report of Kitchen Raw Material Purchase, Daily Report of Kitchen Raw Material Requisition, Daily Report of Kitchen Raw Material Inventory and Daily Report of Food and Beverage Bar Liquor Invoicing, and fill in the Daily Report of Catering Cost, and report it to the manager of finance department, catering manager and chef before 9: 11 the next morning. Do a good job in cost analysis to stop waste.

after calculating the daily report of catering cost, the cost accountant analyzes whether the actual cost rates of various catering businesses (food, drinks, cigarettes, seafood, etc.) are in line with the target classified cost rates set by the hotel. If there are any deviations, he should find out the reasons in time and propose solutions. If the cost rate is high due to the inaccurate ingredients of dishes, we should supervise and review the measurement of ingredients in foreign countries. If the cost rate is high due to the change of raw material purchase price, it should be found out whether the change of raw material purchase price is normal, and if it is normal, the vegetable price should be adjusted in time. If the inventory of raw materials is inaccurate and the pricing of semi-finished products is wrong, it should be corrected in time and the correct pricing standard of semi-finished products should be formulated. If the loss and waste of raw materials are caused by man-made reasons, resulting in high cost rate, the responsible person shall be given appropriate punishment. At the same time, the inventory situation of the kitchen is analyzed. For raw materials with large stock and long storage time, the kitchen should be advised to enter less or not, and for raw materials with short shelf life, the kitchen should be advised to enter frequently and sell quickly. Write a weekly food and beverage cost analysis report.

hold a cost analysis meeting once a week, attended by buyers, chefs, kitchen foremen, receivers, cost accountants, catering managers and financial managers. Report the problems existing in the process of purchasing and using raw materials, and the places that need to be improved and strengthened in cost accounting and control. The control and accounting of the daily cost of catering can reasonably control the purchase, prevent the backlog and waste of raw materials, and improve the utilization rate and freshness of raw materials. Prevent chefs from matching human dishes and truly be genuine. At the same time, problems can be found in time, loopholes can be plugged, waste can be reduced, unhealthy trends can be eliminated, and benefits can be increased. In order to control and calculate the catering cost, a set of perfect assessment and reward and punishment systems must be established.

the method of food cost accounting is generally to calculate the raw material cost of the sold products according to the raw materials actually used in the kitchen. The accounting period is generally calculated once a month, and the specific calculation method is: if the raw materials collected by the kitchen are used up in the current month and there is no surplus, the amount of raw materials collected is the cost of the products in the current month. If there are surplus materials, the cost should be counted and subtracted from the collected raw materials to find out the actual cost of raw materials consumed in the current month, that is, the method of "counting consumption by storage" is adopted to calculate the cost. Its calculation formula is: the cost of raw materials consumed this month = the balance of kitchen raw materials at the beginning of the month+the amount of recipients this month-the inventory at the end of the month. A month-end inventory of raw material consumption of this month was carried out at a certain point, and the result was the remaining raw material cost of 581 yuan. It is known that the raw material cost of this dim sum room is 2,611 yuan this month, and the raw material cost of canned food is in balance at the end of last month. 461 yuan, what is the actual raw material cost of this dim sum room this month?

solution: actual material consumption cost = last month's balance+this month's collection amount-month-end balance

=461+2611-581=2481 (yuan)

Answer: the actual material consumption cost of this snack room this month is 2481 yuan.

the cost of the catering service industry is really simple. There are roughly the following formulas:

raw material cost consumed in the current period = raw materials purchased at the beginning of the period-raw materials remaining at the end of the period

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

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

sales price = raw material cost/(1-) Addition rate)

or

sales 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) < p