The cost accounting method of catering enterprises is as follows: the 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.

The common formula for cost calculation of catering service industry is: raw material cost consumed in this period = raw materials purchased in this period+raw materials left at the end of the period, and cost price = purchase price/(finished product rate * feeding standard (quantity).

composition: since production, sales and service are unified in the selling price, besides the cost of raw materials (main ingredients, ingredients and seasonings) and fuel, other expenses, such as wages, rent, taxes, water and electricity expenses, operation and management expenses, etc.

it's difficult to separate them one by one in the price. Therefore, the traditional custom of catering industry is that the product cost is only the cost of main ingredients, ingredients, seasonings and fuel. Operating expenses are expressed in other percentages, for example, 31%, 41%, 51%, 61% of gross sales margin.

characteristics of the cost accounting method of catering industry:

1. The variable cost ratio is significant

In the cost expenses of catering sector, besides catering products and beverages, there are also some variable costs such as material consumption in operating expenses. These costs and expenses increase in direct proportion with the increase of sales volume. This feature means that the discount of catering price cannot be as large as the customer's price.

2. The controllable cost ratio is significant

Except for uncontrollable expenses such as depreciation, major repairs and maintenance fees in operating costs, most other expenses and catering raw material costs are all controllable expenses of catering managers. The amount of these costs is directly related to the quality of cost control by managers, and these costs and expenses account for a large proportion of operating income.

the above content reference: Baidu encyclopedia-the cost of catering industry.