The labor costs incurred by tourist catering service enterprises in providing services are mainly the materialized labor costs in labor and operation. Tourism catering service enterprises collect all the expenses that can be refined according to the principle of benefit into various cost objects, and treat the rest as period expenses, so that the range of period expenses is larger. The operating costs of tourist catering service enterprises have the following characteristics:

1. The operating costs of tourist catering service enterprises mainly calculate direct costs.

2. The production and operation process of tourism catering service enterprises is often a sales process or even a consumption process. The direct cost of an enterprise in a certain period is not only the production cost, but also the sales cost, which is also the "operating cost".

3. Tourism catering service enterprises generally only calculate the total cost, not the unit cost.

4. All kinds of materials used in the production and operation of tourism catering service enterprises are included in the operating costs once they are collected, regardless of whether they have been put into use.

5. Labor costs of tourist catering service enterprises are not treated as operating costs.

because the services provided by such enterprises are often comprehensive, it is difficult to determine which kind of labor has spent much working time and how much labor should be borne, so it is treated as a period expense.

in the cost accounting of tourism catering service enterprises, a "main business cost" account is set up to reflect the direct cost of each business in a certain period and the proportion of the current income collected by the "main business income" account.