1) Cost accounting is a difficult point in the inventory count at the end of the month in catering enterprises. How to do cost accounting?

Before the inventory at the end of the month, the warehouse keeper normally issues raw materials, food, etc. directly used in the kitchen, and the accountant makes normal accounting entries according to the category of "direct dial list" during the accounting period. The second-level warehouse in the kitchen is treated as "false return warehouse" to ensure the accuracy of the current operating cost accounting.

For example, the restaurant store kitchen buys 111 kilograms of seafood, with the unit price of RMB 11, and the supplier Tang Ping pays the bill once a month. The warehouse keeper issues a "direct dial order" to enter the seafood stall in the kitchen.

Accounting entry 1

Debit: operating cost-seafood-Duobao fish 1111 yuan

Loan: accounts payable-seafood supplier Tang Ping 1111 yuan

This is a single raw material variety. For multi-variety raw materials, the following accounting entries should be made

Debit: operating costs-raw materials for kitchen stalls

Loan: accounts payable-suppliers

2) After the kitchen inventory of the "secondary warehouse" is made at the end of each month, the accountant carries out accounting treatment.

For example, after the bottom of the dish is counted, 11 kg of seafood is collected. Amount of RMB 111

Borrow: raw materials-seafood Duobao fish RMB 111

Loan: operating costs-seafood Duobao fish-RMB 111 or more

This is a single raw material variety. For multi-variety raw materials, the following accounting entries should be made

Borrowing: raw materials-multi-variety raw materials (warehouses)

Lending: operating costs-various stalls of multi-variety raw materials (negative)

(3) Accounting treatment of the first voucher of the next month (operating in financial software, classified according to all details)

Borrowing: operating costs-seafood.

cost control in the catering industry can be roughly divided into the following seven aspects:

1. aspect control of comprehensive gross profit margin

comprehensive gross profit margin = comprehensive gross profit margin/operating income *111

comprehensive gross profit margin = operating income-operating cost-operating income

operating income = total operating income in the store (product income+beverage, cigarette income+disposable income)

operating cost = total operating cost in the store (kitchen production cost+drinks, beverages, cigarettes+non-main business cost)

From this formula, there are two factors that affect the comprehensive gross profit margin: 1. Operating income, 2. Operating cost

2. Control of gross profit margin of products

When purchasing raw material varieties, we must not only ensure the types of raw materials and the price of single products.

A: the kitchen staff's production skills should be controlled and improved

B: the products are produced according to the standard, the product utilization rate is high, the cost of raw materials is reduced, and the gross profit margin of the products is increased.

For example:

Barbecue shop, 1 portions of snowflake beef: 1.4 kg per plate, the cost price is 26 yuan/kg, and the price is 38 yuan; Gross profit margin: 72.6%

When the product is delivered to the guests, the kitchen staff will weigh it and produce it, so that the outgoing standard ensures that the raw material cost is also accounted according to the standard, and the gross profit margin of the product can be guaranteed, which can drive the guests' awareness of secondary consumption.

If the product standard is unstable and the guests are dissatisfied, the raw material cost is inaccurate and the accounting is irregular. The gross profit margin of products fluctuates greatly.

3. Control on the standard of gross profit margin of unit products

After the warehouse keeper puts raw materials into storage, the accountant in charge will compare the prices of similar products irregularly in the same accounting period to ensure the price stability of raw materials, and at the same time, compare the raw materials at unit cost with three suppliers to ensure the gross profit margin of products.

After the selected suppliers, the purchasing department should be supervised to sign a fixed raw material supplier. Ensure the supply quality of raw materials and the rate of raw materials coming out.

There are many ways to control the gross profit rate: on the one hand, the cost control of kitchen production is the main factor, on the other hand, the communication and cooperation in the sales links are good. To ensure the gross profit rate of dishes, we should start with the following links:

A: The front office should have sales skills, sell dishes with high gross profit rate every day, launch them regularly, and set the standards for the types of dishes to be sold;

B: the guarantee of the out-of-layer rate of kitchen dishes;

C: The incoming kitchen grasps the quality of raw materials and improves the utilization rate of raw materials.

D: Ensure the remaining raw materials for each table, and the front office will launch the dishes as soon as possible.

E: When accounting the products, the financial accountant will export the top 11 food sales charts from the software every month, and check the gross profit margin of the products. This is very important and important. This is also an indispensable part of internal cost control.

4. Control of raw material warehousing cost and price

Raw material procurement includes two aspects, namely, inventory commodity category and raw material category

1) Control of raw material cost of inventory commodity category

A: The purchasing department signs a contract with the wine supplier, and the finance department reviews the supply contract to control the purchase brand and cost price of raw materials for drinks and beverages;

B: when purchasing, the warehouse keeper checks the shelf life, single product and single product inspection, and whether the specification, model and name are consistent with the delivery note;

C: store it safely during storage to ensure the integrity of drinks and beverages.

D: control the cost of drinks in the sales process (determine the sales price of drinks in combination with the geographical location of the store)

E: whether the delivery unit has any gift activities to increase the turnover in the store.

F: separate accounting for gifts and free drinks;

G: market inquiry, adjusting the prices and varieties of goods in stock;

2) Cost and price control of raw materials

Control from two aspects (lobby and kitchen)

For example, the kitchen includes raw materials such as food, grain and oil, meat, seafood, spices, abalone wings, fresh vegetables, etc.

Cost control of raw materials by the finance department is the post responsibility of the personnel of the finance department, and the purchasing department submits the price change table of raw materials of the finance department every week, at the same time. After the horizontal comparison, find out the raw materials with good quality and low price, and work out the categories, types and prices of raw materials with the purchasing department.

The chef and the purchasing department staff in the store go to the market irregularly to inquire about the source of new raw materials and understand the actual situation of price fluctuation, and at the same time adjust the supply price of raw materials.

When the accountant conducts spot checks on the purchase price of raw materials every month, he will monitor the delivery price of suppliers irregularly. Ensure the stability of the gross profit margin and raw material cost price, supervise the delivery varieties and delivery time according to the selected suppliers, and communicate with the store and the purchasing department in time if there is any abnormality.

5. Value-added and control of the secondary utilization and income of kitchen raw materials

During the processing of kitchen products, there are many defective products, waste products and leftover scraps, but in order to reduce the cost of raw materials, the kitchen can update and innovate the dishes. Re-use the surplus raw materials to create the value-added income of the products.

When accounting, the accounting entries are consistent with the operating cost entries, but they can be calculated separately in accounting, and the income generated by new products is listed separately in cost analysis.

No matter how the kitchen uses raw materials to generate income and how the chef develops the secondary products, the finance department only accounts for the average gross profit margin of the stall products, and the chef develops the products himself. The product R&D department of the company will separately assess the chef's research and development of new products.

6. The quality control of raw materials and products

It can be divided into the front hall and the kitchen.

The front hall includes drinks, drinks and cigarettes.

The kitchen includes all kinds of foods, dishes, aquatic products, cereals and oils, seasonings, etc., and the control of kitchen raw materials is listed below.

the warehouse keeper receives the goods according to the quality standard of raw materials issued by the purchasing department, and the kitchen is responsible for the acceptance of the goods according to the quality standard. At the same time, the gross profit margin of the products is calculated according to the finished product rate. If the raw materials are found to be unqualified, they can be rejected and returned, and the warehouse keeper does not issue various documents, only to ensure the quality of the raw materials. Only in this way can the quality and taste of dishes be guaranteed. This is also the key first step to ensure the production.

7. Control of the standard of staff meals

Staff meals are one of the internal stalls of the store, and the receipt and production of raw materials for staff meals are also within the cost control.

A: The kitchen first draws up the staff meal menu, controls the quality of products and the standard of meals;

B: the warehouse manager sets the stalls of employee meals, and carries out the warehousing and outbound business of receiving, issuing and storing;

C: the store set up a special manager to report the number of employees one day in advance;

D: the kitchen orders suppliers according to the number of employees dining, and accounts for the day according to the staff dining standard. The catering staff dining standard is per person /8 yuan to avoid unnecessary waste of raw materials;

E: the last day of each month is the last day for staff to order meals;

F: the cost check sheet is calculated at the end of each month and reported to the accountant for review

G: the allocation of the leftover materials in the kitchen stalls, for example, the Chinese kitchen stalls-dishes-employees' meals, and the warehouse keeper needs to open an allocation sheet or an issue sheet.