The cost accounting of catering enterprises is different from that of industrial enterprises, which only includes raw material costs and combustion costs. In addition to the cost of raw materials and fuel, catering enterprises have to pay a lot of operating expenses such as labor, water and electricity, material consumption, rent, depreciation, management expenses and financial expenses. \x1d\ x1d \ Gross profit accounting and expense collection of catering enterprises \ x1d \ (1) Correct method of kitchen gross profit accounting. In order to effectively control production costs and improve gross profit level, catering enterprises must first master the correct gross profit accounting method, and separately account and reasonably collect operating and management expenses from production costs, which is the premise of improving gross profit. \x1d\\x1d\ Food and raw material cost = (total bill amount-wine amount) * kitchen comprehensive cost rate. \x1d\\x1d\ (II) The expenses calculated through gross profit margin only refer to the cost of ingredients, excluding energy expenses such as water, electricity and other services, which are all necessary costs. The accounting of gross profit margin of dishes also involves the problem of returning dishes. The amount of returning dishes includes two parts: the part that has been billed but not delivered and the part that has been billed and delivered. Among them, there are many reasons for the part that has been billed but has not been served, such as clear food estimation, wrong billing, customers taking the initiative to reduce food, slow serving speed, etc., but there is no cost and no loss, so it will not be considered for the time being. \x1d\\x1d\ Dishes that have been ordered and served can be divided into those that have been returned due to quality problems (such as foreign objects) and those that have been picky by customers, and some that have been returned but served due to wrong orders and slow serving speed. This part of the returned food that has been billed and served has actually incurred costs, and the restaurant has suffered losses due to the returned food, and its amount is not included in the sales revenue, but this part of the amount should also be included in the gross profit accounting. Discount and free of charge brought by promotional activities should also be accounted for separately from the cost of ingredients by the above methods, and classified into the correct expense account, so as to correctly account the promotional expenses and evaluate the promotion effect. \x1d\\x1d\ The above expenses can only be calculated by the average gross profit margin, and it is impossible to subdivide it into the gross profit margin of a single dish. \x1d\\x1d\ The amount that should be confiscated for discounts and free orders caused by employees' work mistakes or suppliers' reasons should not be directly deducted from wages or included in non-operating income, but should be used to offset management expenses. \x1d\\x1d\ By accounting costs and expenses separately, we can avoid inflating costs and reducing expenses, thus neglecting the management and control of expenses. Through this accounting method, we can also distinguish responsibility and find out the opportunity to improve profits. \x1d\\x1d\ (III) Accounting of gross profit of drinks As mentioned earlier, the gross profit margin of drinks operated by catering enterprises is generally much higher than that of food made in kitchens, and there is a big difference between them, so the gross profit margin of drinks should be accounted for separately from that of kitchens. \ x1d \ x1d \ In general, the gross profit margin of self-made drinks is higher than that of purchased drinks and beverages, but the purchased drinks and beverages also involve expenses such as entrance fee and bottle cap fee. The entrance fee paid by wine suppliers to catering enterprises can be regarded as the channel use fee paid by wine suppliers to catering enterprises because they use this sales channel, while the bottle cap fee and other expenses are the promotion fees paid by wine suppliers to catering enterprises and their employees to promote the sales of their drinks in catering terminals. \ x1d \ x1d \ benefits, just after the wine supplier pays the catering enterprise, the catering enterprise will distribute it to the service personnel again, which is equivalent to the wine supplier paying part of the remuneration for the catering enterprise for its service personnel. The actual gross profit rate calculated in this way is more comparable and practical in management and decision-making.