The cost accounting of catering enterprises is different from that of industrial enterprises, including only raw material costs and combustion costs. In addition to the cost of raw materials and fuel, catering enterprises have to pay business tax at the rate of 5.5% of turnover, and also pay a lot of operating expenses such as labor, water and electricity, material consumption, rent, depreciation, management expenses and financial expenses.

Therefore, the gross profit is the net profit after deducting the "three fees" and business tax, so the "net profit" of catering enterprises is far from as much as expected.

Gross profit margin of sales = (operating income-operating cost) ÷ operating income × 100% cost gross profit margin = (operating income-operating cost) ÷ operating cost × 100% Generally, only sales gross profit margin is calculated, and cost gross profit margin is only used to calculate operating profit generated by unit cost.

Gross profit refers to the total amount calculated in currency, and gross profit rate is a ratio. Gross profit margin is equally important, because it can let entrepreneurs know the profit trend of enterprises, and the profit trend is very critical, because many enterprises in financial crisis tend to show a trend of increasing gross profit margin but decreasing gross profit margin. The calculation formula of gross profit margin is as follows:

Gross profit/sales = gross profit margin

First of all, we can raise the price of our products. Second, it can reduce the production cost of products. Of course, both are easier said than done. Raising product prices may lead to a decline in sales. If the sales drop sharply, the total income may not be enough to cover the operating expenses. The price increase also needs a deep understanding of inflation rate, competitive factors, the basic supply and demand relationship of products and so on.

Another way to reduce the cost of raw materials is to find suppliers with lower prices. However, if the quality of raw materials provided by the other party is not good enough, then you have to sacrifice the reduction of raw material quality.