1. The accounting of hotel (catering industry) cost is calculated by the method of backward extrusion cost:

Consumption cost = balance of raw materials at the beginning+increase of raw materials in the current period-decrease of raw materials in the current period-balance of raw materials at the end of the period (kitchen inventory)

2. Cost calculation process:

1. When directly collecting or purchasing:

Borrowing: operating cost < According to the actual inventory of raw materials not used in the operation room (hotel), the amount of raw materials in the inventory will be returned by false procedures, and the operating cost will be adjusted:

Borrowing: operating cost (red ink)

Lending: raw materials (red ink)

3. Carry-over cost:

Hotel consumption cost = balance of raw materials at the beginning+increase of raw materials in the current period-decrease of raw materials in the current period-end of the period.