The cost accounting method of catering enterprises is as follows:

Its 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 amount of inventory at the end of the month.

the common formula for cost calculation of catering service industry:

raw material cost consumed in the current period = raw materials purchased in the current period-raw materials remaining at the end of the period

cost price = purchase price/(finished product rate * feeding standard (quantity)

gross margin = (sales price-raw material cost)/sales price * 111%

sales price = raw material cost/. 1-gross profit margin)

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

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

(from Cost Accounting of Catering Industry, edited by Lin Xiaogang and Wu Chuanyu. Published by Tourism Education Press in July, 2117)

Extended information:

Principles of cost accounting methods

1. Principles of legality.

means that the expenses included in the cost must comply with the provisions of laws, decrees and systems. Non-compliant expenses cannot be included in the cost.

2, the principle of reliability.

includes authenticity and verifiability. Authenticity means that the cost information provided is consistent with objective economic matters, and should not be adulterated or artificially increased or reduced. Verifiability means that the cost accounting data are accounted by different accountants according to certain principles, and all of them can get the same result. Authenticity and verifiability are to ensure the correctness and reliability of cost accounting information.

3, the principle of relevance.

including the usefulness and timeliness of cost information. Usefulness means that cost accounting should provide useful information for management authorities and serve cost management, forecasting and decision-making. Timeliness emphasizes the timeliness of information acquisition. Timely information feedback can take timely measures to improve the work. At this time, the information often becomes useless information.

4. The principle of accounting by stages.

in order to obtain the cost of products produced in a certain period, enterprises must divide the endless production activities into different periods according to certain stages (such as months, seasons and years) and calculate the cost of products in each period respectively. The staging of cost accounting must be consistent with the monthly, quarterly and annual accounting year, which can facilitate the calculation of profits.

5. accrual principle.

the expenses that should be borne by the current cost, whether paid or not, should be included in the current cost; Although the expenses that should not be borne by the current cost (that is, those that have been included in the costs of previous periods, or those that should be borne by the costs of future periods) are paid in this period, they should not be taken as the main examination cost, so as to provide the cost information of each item correctly.

6, the actual cost pricing principle.

raw materials, fuel and power consumed in production should be calculated according to the actual unit cost of actual consumption, and the cost of finished products should be calculated according to the actual cost. Although the accounts of raw materials, fuels and finished products can be adjusted to the actual cost by adding or subtracting the cost difference according to the planned cost (or norm cost and standard cost).

7, the principle of consistency.

the methods used in cost accounting must be consistent in each period, so that the cost data of each period have a unified caliber, consistency and comparability.

8. Importance principle.

projects that have a significant impact on the cost should be focused and strive for accuracy. For those trivial items that are not too important, they can be handled simply.

2. Contents of cost accounting

1. Collect and account all kinds of expenses incurred by the object of cost calculation completely.

2. correctly calculate the transfer value of production materials and the amount of expenses that should be included in the current cost.

3. Scientifically determine the object, project, period, cost calculation method and cost allocation method of cost calculation to ensure the accuracy and timeliness of various product costs. Correct and timely cost accounting is of great significance for enterprises to increase production and save and achieve high yield, high quality, low consumption and more accumulation.

3. Key points of cost accounting

1. Enterprise cost model and competitive advantage

2. Understand the composition of cost and its relationship with one's own work

3. Choose a cost calculation method that is beneficial to cost control

4. Effectively control cost through cost analysis

2. Find the key points of cost control in combination with the enterprise's own situation

Baidu Encyclopedia-cost accounting.