The application of cost coefficient in the cost accounting of catering products has the following aspects:

1. Understanding the cost proportion: By calculating the cost coefficient, we can know the proportion of each cost item in the total sales, so as to better understand the cost structure and cost proportion, which is beneficial to the cost control and management of enterprises.

2. Comparative benefits: The cost coefficient can be used to compare the benefits of different products. The smaller the cost coefficient, the better the cost control ability of the product.

3. Auxiliary pricing: By calculating the cost coefficient, the cost of different dishes can be compared, and the selling price of different dishes can be determined according to the cost coefficient, thus ensuring the profit rate of products.