In cost accounting, large-scale hotels and restaurants require that every dish and drink (mainly homemade drinks) should have a cost card, which details the product specifications of the dish and the dosage of each main ingredient, auxiliary material and seasoning; At the same time, cost accounting also needs to deeply understand and master the yield of raw materials (for example, the ratio of pork chops purchased and processed into refined chops, and the net material ratio of fresh products purchased and slaughtered), the rising rate (for example, the weight ratio of shark's fin, bird's nest and dry sea cucumber from dry goods to rising) and the proportion of ingredients (for example, the red oil of Sichuan cuisine is mixed with a variety of raw materials, but only "red oil * * grams" will be used on the dish card).

the cost card of dishes is provided by the chef's supervisor. The cost card of drinks is provided by the bar supervisor.

cost accounting accounting calculates the cost of each dish according to the amount of raw materials listed in the cost card, and then according to the planned price of raw materials (if there is an inventory software system, the weighted average price of the last three months can be used); If the cost card is marked with special marks such as "net material"/"wet goods", it is also necessary to convert the yield and growth rate.