actual completion rate of monthly report (%) = actual monthly value/target monthly value *111%.

gross profit margin = gross profit/operating income× 111% = (main business income-main business cost)/main business income× 111%.

calculation formula of commodity circulation enterprises: gross profit = selling price excluding tax-purchasing price excluding tax

calculation formula of manufacturing enterprises: gross profit = product sales revenue (excluding tax)-actual cost when corresponding products are sold (i.e. main business cost in financial statements)

calculation of gross profit margin is: (excluding tax sales revenue-excluding tax cost)/excluding tax sales revenue.

suppose that the unit cost of a commodity is 12 yuan (excluding tax) and the selling price is 15 yuan (excluding tax). Then the gross profit margin of this commodity =(15-12)/15×111%=21%

53 operating data and calculation formula

1. Restaurant quota = number of seats × number of meals × number of days in the planning period Meaning: reflecting the reception capacity of the restaurant

2. Number of employees = (number at the beginning+number at the end) /2 Meaning: Annual number ×111% Meaning: reflecting the degree of seasonal operation

4. Seat utilization rate = daily dining times/restaurant seats ×111% Meaning: reflecting the daily average number of seat turnover times

5. Restaurant attendance rate = planned reception times/restaurant quota ×111% Meaning: reflecting reception capacity, utilization rate per meal

6. Per capita consumption of food. Meaning of reception: food consumption level of guests

7. Beverage ratio = beverage sales/ Food sales ×111% Meaning: beverage operation level

8. Beverage planned income = food income× beverage ratio+service fee Meaning: reflecting beverage operation level

9. Catering planned income = reception number × food per capita consumption+beverage income+service fee Meaning: reflecting restaurant operation level

11. Average daily turnover = planned sales income. Meaning of business days: reflecting the daily business volume

11. Average daily sales of seats = sales revenue in the planned period/(number of seats in the restaurant× business days)

Meaning: daily business level of seats in the restaurant

12. Monthly breakdown index = number of annual plans× seasonal index Meaning: reflecting the monthly planning level

13. Gross profit margin of catering = (operating revenue-cost of raw materials) Operating income× 111%

Meaning: reflecting the price level

14. Catering cost rate = raw material cost/operating income× 111% Meaning: reflecting the catering cost level 16. Restaurant sales share = sales of a restaurant/total sales of restaurants× 111% Meaning: restaurant operation level

17. Sales profit rate = sales profit/ Sales revenue ×111% Meaning: reflecting the profit level of catering sales

18. Catering circulation expenses = ∑ Various expenses Meaning: reflecting the size of catering expenses

19. Catering expense rate = circulation expenses in the planned period/ Operating income× 111% Meaning: catering circulation cost level

21. Catering profit amount = operating income-cost-expense-business tax Meaning: reflecting operating profit amount

= operating income× (1-cost rate-expense rate-business tax rate)

21. Catering profit rate = planned profit amount/operating income× 111. Meaning of the number of employees: the labor degree of employees

23. Employee's labor efficiency = planned income (foreign exchange earning and profit)/average number of employees Meaning: employee's contribution

24. Employee's attendance rate = attendance hours/ Quota number of working hours ×111% Meaning: utilization degree of working hours

25. Total wages = average wages × number of employees Meaning: personnel cost size

26. Inventory in planning period = initial inventory+current purchase-current issue meaning: reflecting inventory water 27. Average inventory = (initial inventory+final inventory) /2 Meaning: monthly inventory size < P >