Kitchen costing centers on calculating the cost of consumed raw materials. The cost of consumed raw materials refers to the actual production of dishes used up raw materials, specific calculations require the derivation of two basic data, namely, unit cost and total cost.
A: Most of the raw materials purchased by the hotel are subjected to necessary technical processes. Remove the inapplicable parts, decomposition of various types of various grades of net materials or semi-finished products, in preparation for further processing and production, when the raw materials in the initial processing, the weight is bound to change, followed closely by the weight of the raw material prices into the cost of net materials, then the initial processing of each type of raw material costs that the cost of raw materials unit cost, unit cost plus the total that is the ratio of the weight to express the raw materials before and after the weight of a particular processing The ratio of the law (i.e., the raw material yield), in the calculation of costs, analysis of raw materials, raw materials, planning the amount of raw materials, etc. have a great practical role, (the rate of raw materials is an indication of raw material utilization program indicators), the formula is:
The rate of raw material yield (%) = total amount of material available after processing ÷ total amount of material available before processing × 100%
< p>After deriving the raw material yield, in some simple cases, the yield can be used with the calculation method to derive the unit cost of the net material or semi-finished product. Can also test the level of processing and handling, because the rate of output and raw material quality, processing methods and technology level has a strong correlation. If the quality of raw materials is fixed at a standard level, so that the processing method is also unified under the conditions, you can through the output rate to assess the operator's processing level, because a certain output rate is determined by the quality of raw materials and processing level. If the quality of raw materials is controlled within a certain standard, the output rate is related to the technical level of processing, and standard processing technology requirements are generally slightly higher than the average level of operators to develop. Therefore, the rate of output is also a reflection of the level of processing technology level of the person being measured. In addition, there is a great role in the identification of raw materials, the operator's technical level stabilized at a standard, the rate of output can be used to determine the quality of the raw material grade.
Calculation of gross margin
In order to solve the kitchen menu price and cost calculation, so the introduction of the concept of gross margin. Gross margin is the ratio between gross profit and certain indicators. Prestige commonly used indicators are the sales price of finished products and the cost of consumables of finished products. Gross profit margin defined by these two indicators is called "gross margin of sales".
Formula ①: sales price of finished products = cost of raw materials consumed operating expenses business tax profit. (can also be simplified to: the cost of raw materials consumed gross margin) = finished product sales price
Formula ②: Gross profit margin (%) = (finished product sales price - consumed costs) ÷ finished product sales price × 100%. From the characteristics of the industry to analyze the gross profit margin is gross profit as a percentage of the sales price of the whole price is more reasonable, due to the different methods of cooking, input manpower, material consumption varies, in order to reasonably calculate the sales price of the finished product, within a certain range, should be determined according to the actual situation of each dish to determine the level of gross profit margin.
Consumable raw materials costing and gross margin comprehensive check
A: there is a storage link during the period, the cost of consumable raw materials costing formula: raw materials consumable cost of the period = the kitchen on the period of the amount of the balance of the current period of the amount of the kitchen - kitchen at the end of the period of the inventory amount. b: there is no storage link during the period of the consumable raw materials Costing formula: the cost of raw materials consumed during this period = the kitchen balance of the last period of the purchase of materials during this period - kitchen inventory at the end of the period.
There are storage links based on the receipt of materials, must be correctly divided into periods of raw material cost boundaries, can not be ahead of the inventory, and absolutely not allowed to estimate, to avoid omissions, should be accurately double-checked.
In the process of accounting for the integrated gross margin, mainly refers to a period of kitchen sales of products in general reflect the level of gross margin. A certain period should be used as the accounting period to calculate the additional burden of sales of food orders and the full cost of raw materials consumed during this period. Then use the gross sales margin method of calculation, the old strategy to calculate the gross profit margin, that is, for the integrated gross profit margin, and the standard gross profit margin comparison to determine the strengths and weaknesses of the business situation. The method of relative error is: standard gross margin - actual gross margin ÷ standard gross margin × 100%.