1. The cost of employing people, that is, the wages and expenses of employees, generally accounts for 9%-12% of operating income. The average level of the same industry can be used to measure the number of people to be hired and the wages to be paid to them.

2. Wage tax and employee welfare expenses generally account for 1.4% of operating income, and there are clear division methods in the documents promulgated by the state.

3. Water and electricity charges generally account for 2%-3% of the operating income, and are calculated according to the equipment and facilities owned by the restaurant and the use time.

4. Fuel costs generally account for 1.5%-1% of operating income, mainly including coal and gas.

5. Insurance premium, generally accounting for 1.15% of operating income, is a fixed fee.

6. Material consumption and amortization of low-value consumables generally account for 2% of operating income, which can be calculated according to the decoration grade and requirements of restaurants.

7. depreciation expense is a fixed expense. As a rule, the hotel will undergo minor repairs every three to five years and major repairs every ten years. It needs to be calculated according to its own investment amount and preparation service life.