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What are the details of catering costs and expenses?

Costs and expenses include manufacturing costs and period expenses.

manufacturing cost: refers to the expenses allocated by products and directly related to the production of products. Components: direct materials, direct wages, other direct expenses and manufacturing expenses.

Period expenses: refers to all kinds of expenses that have no direct or little relationship with production and operation in a certain accounting period. Components: management expenses, financial expenses and sales expenses.

the main function is reflected in the following four aspects.

1. Cost is a tool to reflect and supervise labor consumption.

2. Cost is the measure to compensate the production cost.

3. Cost can comprehensively reflect the quality of enterprise work, and it is an important lever to promote enterprises to improve their management level.

4. Cost is an important basis for customizing product prices.

Principle:

1. Distinguish the nature of various expenses correctly and strictly abide by the scope of costs and expenses.

2. correctly handle the relationship between production and operation consumption and production results, and realize the best combination of high yield, high quality and low cost.

3. correctly handle the relationship between production consumption and production technology, and combine cost reduction with technological innovation.