The monthly turnover of catering is 600,000, earning 16800 to198 million. It's normal to earn 28% to 33%. The cost accounting of catering enterprises is different from that of industrial enterprises, including only raw material costs and combustion costs. In addition to the cost of raw materials and fuel, catering enterprises have to pay business tax at the rate of 5.5% of turnover, and also pay a lot of operating expenses such as labor, water and electricity, material consumption, rent, depreciation, management expenses and financial expenses. Therefore, the gross profit is the net profit after deducting the "three fees" and business tax, so the "net profit" of catering enterprises is far from as much as expected.