The formula of catering cost accounting method 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.

advantages:

1. comprehensiveness: the formula of catering cost accounting method can comprehensively reflect the cost of restaurants, including direct costs and indirect costs, which is conducive to comprehensive management and control of costs.

2. standardization: the formula of catering cost accounting method is a standardized cost accounting method, which is beneficial to the comparison and analysis between different restaurants and improves the accuracy and comparability of cost accounting.

3. Refinement: The formula of catering cost accounting method can calculate the cost of each dish, which is helpful to find out the dishes with high cost and the places that need improvement, and can also provide reference for the pricing of dishes.

2. Disadvantages:

1. Complexity: The formula of catering cost accounting method involves many aspects of cost accounting, including direct cost, indirect cost, sales volume and other factors. The calculation is complicated and needs professional cost accounting personnel to master and use.

2. Limitations: The formula of catering cost accounting method is mainly used to account for the cost of fixed dishes, but it cannot fully cover the cost of variable dishes and scattered expenses, so it needs to be supplemented by other cost accounting methods.

3. Subjectivity: The application of catering cost accounting method and formula requires certain subjective judgment and experience, and different people may have differences in the cost accounting of the same dish, which affects the accuracy and comparability of the cost.

development trend of catering industry

1. Changes in consumer demand:

With changes in consumers' income levels and consumption concepts, the demand for catering has also changed. In the future, the catering industry will pay more attention to the needs of nutrition, health, taste quality, culture and emotion, and consumers' demand for high-quality, personalized and differentiated catering services will continue to increase.

2. Deepening the application of science and technology:

With the continuous development of science and technology, the future catering industry will pay more attention to the application of science and technology. For example, artificial intelligence, big data, Internet of Things and other technologies can be used to optimize the catering service process, improve efficiency, reduce costs, etc., and also provide consumers with a more convenient and intelligent catering service experience.

3. Strengthening environmental protection:

With the continuous improvement of environmental awareness, the catering industry will pay more attention to environmental protection and sustainable development in the future. For example, restaurants will pay more attention to the sustainable procurement of ingredients, reduce waste and energy consumption, and at the same time pay more attention to the publicity and education of environmental protection and sustainable development.

4. Adjustment of industrial structure:

With the continuous expansion of the catering market and intensified competition, the catering industry will pay more attention to the adjustment and upgrading of industrial structure in the future. For example, catering enterprises will pay more attention to brand building, product innovation and service quality improvement, and at the same time pay more attention to the integration and development with other industries.