what are the secondary breakdown subjects of catering industry and raw materials?

there is no specific provision for this. it can be set according to the category of your goods, as long as it can meet the accounting needs. For example, oil flavor materials, semi-finished products, cigarettes, wine, drinks, packaging materials, etc., or set according to main materials, seasonings and ingredients.

low-value consumables can be set according to tableware, daily necessities, etc.