Is the backward extrusion method of catering industry cost after picking-inventory surplus the cost used in the current month? What I don't understand is whether the unit price of this cost is based on the original purchase price.

does your backward extrusion method mean that the ingredients purchased by the hotel go directly into the kitchen? At this time, you are directly included in the main business cost according to the amount of the purchase order. If you don't go directly into the kitchen, you are directly put into storage. At the end of the month, the cost will be carried forward at one time according to the documents received by the kitchen, and the remaining ingredients in the kitchen will be counted at the end of the month, according to the unit price on the purchase order of the month.