the accounting treatment of catering industry is in accordance with <: Enterprise accounting system > Implementation, level 1 subject selection <; Enterprise accounting system > Attached subjects, detailed subjects are added according to accounting requirements and internal management requirements. From the financial analysis, 81% of the daily operation consumption of catering enterprises is mainly concentrated on the raw materials of dishes, so how to effectively reduce the cost and loss of raw materials has become the key to catering cost control. First, prepare the raw material procurement plan and establish the procurement approval process. The chef or the head of the kitchen department determines the material procurement volume every night according to the operating income and expenditure and material reserves of the service area, and fills in the purchase order and submits it to the procurement department. The procurement plan shall be formulated by the procurement department, submitted to the financial supervisor and approved by the director, and then notified to the supplier in writing or orally. Second, establish a strict procurement inquiry and quotation system. Set up a part-time price clerk in the financial room, conduct extensive market inquiry on raw and auxiliary materials consumed daily on a regular basis, shop around, analyze and feedback the procurement quotation, and urge to correct any discrepancies in time. For raw materials such as vegetables, meat, poultry, eggs, fruits, etc., which are used every day, open quotations are made every half month according to market conditions, and regular pricing meetings are held to make an open and fair choice on the quality and price of goods provided by suppliers. For new materials, bulk materials and sporadic emergency procurement materials, an approved purchase order must be attached before reimbursement can be made. Third, establish and improve a strict procurement inspection system. The inspectors strictly check the quantity, quality, standards and quotations in the actual implementation of material procurement. The acceptance personnel should adhere to the "four don't accept": "don't accept without ordering procedures", "don't accept with unclear delivery documents", "don't accept with inconsistent specifications and quantities" and "don't accept with obviously different materials". Have the right to reject unnecessary over-purchases, inferior commodities, items with inconsistent specifications and unapproved purchases, and promptly correct those whose prices and quantities are inconsistent with the purchase order; After inspection, the warehouse keeper shall fill in the acceptance certificate, and the qualified goods shall be recorded according to the unit price provided by the purchasing department. Fourth, establish a strict loss reporting system. For the deterioration, damage and loss of raw materials, formulate a strict loss reporting system, and formulate a reasonable loss reporting rate. The department head will report the loss to the financial warehouse, fill in the loss reporting form according to the name, specification and weight, and sign the loss reporting form after the loss reporting variety is identified and analyzed by the purchasing department head. The loss report is summarized and reported to the director every day. Explain the reasons for exceeding the specified loss reporting rate.