the cost accounting of catering products refers to certain types and quantities of catering products (including catering product mix <: Banquet > Raw materials), so as to find out the total cost and unit cost of a catering product. To know the cost of catering products, it is necessary to calculate the cost consumption of catering products. It is necessary to keep accounts and settle accounts, establish and improve various systems, so as to record and analyze the economic activities of catering enterprises and compare the results of production input and output. This process of accounting, accounting, analysis and comparison in catering production and operation activities is the cost accounting of catering products in a general sense.

catering cost accounting is the necessary means and the basis of catering cost control. The so-called catering cost accounting includes not only the cost accounting of catering products, but also operating expenses such as fuel, labor costs and utilities, and even the loss of profits caused by management negligence or outdated concepts.

the cost of catering products refers to the raw material expenditure of catering enterprises in the process of producing products. Under the condition of ensuring the output and quality of products, the lower the product cost rate, the better the quality of work and the higher the level of production, operation and management. Correctly calculating the cost of catering products is helpful to reasonably set the selling price of catering products, safeguard consumers' interests, effectively reduce consumption, strive to achieve as much output as possible with as little input as possible, promote enterprises to improve their operation and management, and constantly improve cost management to improve economic benefits.