Generally, the raw material cost of the products sold is calculated according to the raw materials actually used in the kitchen. The accounting period is generally calculated once a month. The specific calculation method is: if the raw materials collected by the kitchen are used up in the current month and there is no surplus, the amount of raw materials collected is the product cost of the current month. If there are surplus materials, it is necessary to calculate the cost, subtract the cost from the collected raw materials, and find out the actual cost of raw materials consumed in the current month, that is, calculate the cost by using the method of "counting consumption by storage". The calculation formula is: the cost of raw materials consumed this month = the balance of kitchen raw materials at the beginning of the month+the amount of recipients this month-the inventory at the end of the month.

The cost of the catering service industry is really simple, and there are roughly the following formulas:

Cost of raw materials consumed in this period = raw materials at the beginning+raw materials purchased in this period-raw materials at the end.

Cost price = purchase price/(output * feeding standard (quantity))

Gross profit margin = (sales price-raw material cost)/sales price * 100%

Sales price = raw material cost /( 1- gross profit margin)

or

Sales price = raw material cost+gross profit amount

or

Sales price = raw material cost *( 1+ addition rate)

or

Sales price = raw material cost+bonus amount

Markup rate = gross profit margin /( 1- gross profit margin)

Gross profit margin = addition rate /( 1+ addition rate)

Value of raw materials = value of wool-(quantity of inferior materials * unit price+quantity of waste materials * unit price)

Net material quantity = total material quantity-auxiliary material quantity-waste quantity

Net material unit price = net material value/net material quantity