restaurant accountants can use expense accounting to check whether the toilet roll paper utilization rate wastes the hotel. Cost accounting can be used to calculate the cost of paper towels for one month by analyzing and counting the purchase funds of paper towels, so as to determine the monthly budget of paper towels in the hotel and understand the changes of paper towel costs in a certain period. Therefore, restaurant accountants can use cost accounting to calculate whether the utilization rate of toilet roll paper is a waste of the hotel. The accounting technology of paper towels can also be applied to other groups such as tourist attractions, schools, etc., in order to save and optimize expenses and improve efficiency.