It's OK for catering enterprises.

The inverted cost method, also known as periodic inventory system, is a method to determine the balance of inventory through physical counting at the end of the period, so as to calculate the inventory cost at the end of the period and the inventory delivery (sales or consumption) cost at the current period. At ordinary times, only the increase is recorded in the account, but not the decrease. At the end of the period, the balance is determined according to the field inventory, and then the inventory is squeezed out to reduce the cost. The advantage is to simplify the accounting work, but the disadvantage is that the abnormal loss of inventory may be mixed in the delivery cost, which objectively covers up the shortcomings in the inventory process and cannot guard against losses caused by warehouse managers, such as self-stealing, misappropriation of public funds and dereliction of duty. The advantage is that you can grasp it on the whole, but the disadvantage is that you can't distinguish the details.

calculation:

backward extrusion cost = opening inventory+current purchase-ending inventory.