1. The accounting of hotel (catering industry) cost is calculated by the method of backward extrusion cost:

Consumption cost = balance of raw materials at the beginning+increase of raw materials in the current period-decrease of raw materials in the current period-balance of raw materials at the end of the period (kitchen inventory)

2. Cost calculation process:

1. When directly collecting or purchasing:

Borrowing: operating cost < Carry out actual inventory according to the unused raw materials in the operation room (hotel), and go through the formalities of false material return according to the balance of raw materials in the inventory. Adjust operating costs:

Debit: operating costs (red letter)

Loan: raw materials (red letter)

3. Carry-over costs:

Hotel consumption costs = balance of raw materials at the beginning of the period+increase of raw materials in the current period-decrease of raw materials in the current period-balance of raw materials at the end of the period (kitchen inventory)

Debit: profit of the current year

Loan: operating costs < As the opening balance of operating costs

Debit: operating costs

Loan: raw materials

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