According to the operating nature of the catering industry, the cost of catering industry should be composed of three categories: (), sales and service. A. production, B. business, C. finance and D. management. Answer: A

The cost of catering industry can be divided into three aspects: production, sales and service according to its business stage. Since the production, sales and service are unified in the selling price, it is difficult to divide other expenses, such as staff salaries, rent, taxes, water and electricity expenses, operation and management expenses, one by one in the selling price except the cost of raw materials (main ingredients, ingredients and seasonings) and fuel.

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.

generally speaking, the costs of catering industry mainly include: personnel costs, utilities, fuel costs, insurance premiums, material consumption, depreciation costs, maintenance costs, office expenses, advertising fees, taxes, rents, etc.

The accounting period is generally calculated once a month, and the specific calculation method is

1. If the raw materials collected by the kitchen are used up and there is no surplus in that month, the amount of raw materials collected is the cost of the products in that month.

2. If there is surplus material, it should be counted and subtracted from the collected raw materials when calculating the cost, so as to find out the actual cost of raw materials consumed in the current month, that is, the method of "counting consumption by storage" is adopted to reverse the cost.