learning target
Section 1 Operating Characteristics of Catering Industry
1. It has three functions: processing and production, commodity sales and customer service.
Second, the unification of service process and consumption process.
Third, the catering industry is a labor-intensive industry
Fourth, it has strong local characteristics.
Fifth, the mode of operation is flexible and changeable.
Section 2 Cost Composition of Catering Industry
First, the concept of catering costs
Second, the classification and characteristics of catering costs
Third, the composition of the cost of catering products
Four, the components of the cost of catering products
The role of catering cost accounting in the third quarter
First, the concept of catering cost accounting
Second, the role of catering cost accounting
Summary of this chapter
Thinking and practice
Chapter II Cost Accounting of Raw Materials
learning target
Section 1: Accounting of competitive cost of materials
A, a material a file cost accounting method
Second, the accounting method of multi-file cost for one material
Section 2 Cost Accounting of Semi-finished and Cooked Products
First, the accounting method of semi-finished product cost
Second, the accounting method of the cost of cooked products
The third quarter seasoning cost accounting
First, the estimation method of seasoning dosage
Second, the accounting method of seasoning cost
Section 4 Application of Net Material Rate and Cost Coefficient
First, the net material ratio and calculation method
Second, the application of net material rate
Third, the application of cost coefficient
Summary of this chapter
Thinking and practice
Chapter III Cost Accounting of Catering Products
learning target
The first section catering product cost accounting method
First, the cost accounting method of catering products
Second, the method of single product cost accounting
Third, the cost accounting method of batch products
The second quarter banquet cost accounting
First, the cost accounting of Chinese banquet
Second, the cost accounting of western banquet
Section III Catering Cost Report
First, the monthly report of catering costs
Second, the daily report of catering cost
Summary of this chapter
Thinking and practice
Chapter IV Price Accounting of Catering Products
learning target
Section 1 Price Composition of Catering Products
First, the composition of the price of catering products
Second, gross profit margin and profit margin.
Gross profit margin of catering products in the second quarter
First, the relationship between gross profit margin and price.
Second, the comprehensive gross profit margin and classified gross profit margin
Third, the principle of determining the gross profit margin of products
Section 3 Calculation of the Price of Catering Products
First, the cost gross margin method
Second, the gross margin method
……
Chapter V Profit and Cost Control of Catering Industry
philology
postscript