1. Costs in a broad sense include raw materials, wages, and other expenses (including water, electricity, gas, purchase of tableware and kitchenware, tableware breakage, cleaning and washing expenses, office supplies, bank interest, rented property rent, telephone charges, travel expenses, etc.), that is, costs = direct materials+direct labor+other expenses. In a narrow sense, costs only mean that all business departments of the hotel are operating normally. Usually, the hotel cost accounting only refers to the narrow sense of cost accounting. Ii. composition of cost hotel cost generally includes direct pulling cost, outbound cost and damage cost (net loss of inventory), namely: hotel cost = direct pulling cost+outbound cost+net loss of inventory

adopted.