The accounting method is as follows: (In addition, the catering cost accounting table is relatively simple, so you can do it yourself)

The main procedures of daily cost accounting of catering industry are:

1. The raw materials (vegetables, meat, poultry, fruits, aquatic products, seafood) that need to be directly purchased in the kitchen on that day must be before 5 pm the day before, and the replenishment must be before 2 pm that day. The head chef of the kitchen fills in the Purchase Order of Market Materials, and submits it to the manager of the food and beverage department for approval after being reviewed by the chef. The buyer organizes the purchase according to the requirements, and submits a copy to the receiving group according to the quantity and quantity on the purchase order. Fill in the kitchen raw material acceptance form after acceptance, add the kitchen raw material acceptance form after business every day, and fill in the kitchen raw material procurement summary table.

2. Raw materials (dry goods, condiments, food, etc. ) from the kitchen to the warehouse, the kitchen foreman shall fill it out according to the needs of the day, submit it to the chef for approval, and collect the voucher from the warehouse. After the warehouse keeper completes the audit procedures, he will deliver the goods according to the order. After the end of business every day, add warehouse receipts and fill in the summary table of food and beverage raw materials recipients.

3. After the end of business every day, the head chef of the kitchen should make an inventory of the remaining raw materials, seasonings and semi-finished products, fill in the Daily Report of Kitchen Raw Material Inventory, and summarize it after being audited by the chef.

4. After the business is over every day, the bartender in each bar of the restaurant should fill in the daily report of liquor purchase, sale and storage according to the warehouse requisition list and liquor sales list.

5. The financial daily reporter shall fill in the daily report of catering business income and the daily report of catering discount according to the night audit report.

6. Cost accounting summarizes and calculates the daily report of catering cost according to the daily report of catering business income, catering discount, kitchen raw material purchase, kitchen raw material receipt, kitchen raw material inventory and catering bar drinks invoicing, and reports it to the financial manager, catering manager and chef before 9: 00 the next morning. Do a good job in cost analysis and eliminate waste.

After calculating the daily report of catering cost, the cost accountant will analyze the actual cost rate of various catering businesses (food, drinks, cigarettes, seafood, etc.). ) is consistent with the target classification cost rate set by the hotel. If there is any deviation, the reason should be found in time and the solution should be put forward. If the cost rate is high because the ingredients of dishes are not allowed, it is necessary to supervise and audit the measurement of ingredients abroad. If the cost rate is high due to the change of raw material purchase price, it should be found out whether the change of raw material purchase price is normal, and if it is normal, the vegetable price should be adjusted in time. If the inventory of raw materials is inaccurate and the pricing of semi-finished products is wrong, it should be corrected in time and the correct pricing standard of semi-finished products should be formulated. If the cost rate is too high due to the loss and waste of raw materials caused by human factors, the responsible person shall be punished accordingly. At the same time, the inventory situation of the kitchen is analyzed. For raw materials with large inventory and long storage time, it is suggested that the kitchen should buy less or not, and for raw materials with short shelf life, it is suggested that the kitchen should buy them frequently and sell them quickly. Write weekly food and beverage cost analysis report.

Hold a cost analysis meeting once a week, attended by buyers, chefs, kitchen foreman, receivers, cost accountants, catering managers and financial managers. Report the problems existing in the process of purchasing and using raw materials, and the areas where cost accounting and control need to be improved and strengthened. The control and accounting of the daily cost of catering can reasonably control the purchase, prevent the backlog and waste of raw materials, and improve the utilization rate and freshness of raw materials. Prevent chefs from matching human dishes and truly be genuine. At the same time, it can find problems in time, plug loopholes, reduce waste, eliminate unhealthy trends and increase benefits. In order to control and calculate the catering cost, we must establish a set of perfect assessment and reward and punishment system.

The method of food cost accounting is generally to calculate the raw material cost of the sold products according to the raw materials actually used in the kitchen. The accounting period is generally calculated once a month. The specific calculation method is: if the raw materials collected by the kitchen are used up in the current month and there is no surplus, the amount of raw materials collected is the product cost of the current month. If there are surplus materials, it is necessary to calculate the cost, subtract the cost from the collected raw materials, and find out the actual cost of raw materials consumed in the current month, that is, calculate the cost by using the method of "counting consumption by storage". The calculation formula is: the cost of raw materials consumed this month = the balance of kitchen raw materials at the beginning of the month+the amount collected this month-the inventory at the end of the month. The end-of-month inventory of raw material consumption in this month is made at a certain point, and the result is the cost of surplus raw materials in 580 yuan. It is understood that the raw material cost of this point atrium is 2600 yuan this month, and the raw material cost of canned food is in a state of balance at the end of last month. 460 yuan, what's the actual cost of raw materials for this store this month?

Solution: Actual material consumption cost = last month's balance+current month's collection amount-month-end balance.

=460+2600-580=2480 (Yuan)

A: The actual raw material cost of this point atrium this month is 2480 yuan.

The cost of the catering service industry is really simple, and there are roughly the following formulas:

Cost of raw materials consumed in this period = raw materials at the beginning+raw materials purchased in this period-raw materials at the end.

Cost price = purchase price/(output * feeding standard (quantity))

Gross profit margin = (sales price-raw material cost)/sales price * 100%

Sales price = raw material cost /( 1- gross profit margin)

Sales price = raw material cost+gross profit amount

or

Sales price = raw material cost *( 1+ addition rate)

or

Sales price = raw material cost+bonus amount

Markup rate = gross profit margin /( 1- gross profit margin)

Gross profit margin = addition rate /( 1+ addition rate)

Value of raw materials = value of wool-(quantity of inferior materials * unit price+quantity of waste materials * unit price)

Net material quantity = total material quantity-auxiliary material quantity-waste quantity

Net material unit price = net material value/net material quantity