Gross profit margin belongs to the content of cost accounting. As far as dishes are concerned, understanding gross profit margin requires knowing the cost, net material rate, gross profit and selling price of dishes, and there are ready-made formulas that can be applied. As long as you remember the formulas, the calculation will be very simple. ?

What does the cost of dishes mean?

Generally, the cost of dishes consists of three parts: raw materials, seasonings and fuel. However, in practical application, the fuel cost is generally not included in the cost of dishes, so it is only expressed by the cost of raw materials and seasonings.

so the cost of dishes (yuan) = raw material (yuan)+seasoning (yuan). For example, a green pepper with shredded pork, pork tenderloin with 4 yuan, green pepper with 1.2 yuan and all condiments with 1.8 yuan, then the cost of this dish is 4+1.2+1.8=6 (Yuan).

What does the clean material rate mean?

When making dishes, raw materials have to go through processing procedures such as cleaning, slaughtering and soaking. Raw materials that have not been processed are called wool; After processing, the raw materials that can directly make dishes are called net materials. The net material rate is also called yield and discharge rate, which is the ratio of net material weight to wool weight, from which we can see how much net material can be obtained by processing 1 kg wool.

The algorithm of net feed rate is:

Net feed rate/Wool feed weight × 111% (Formula 1)

For example, if you buy 1 live chickens weighing 2 kg, after slaughter, hair removal, viscera removal, washing and other treatments, you get 1.4 kg raw chicken. What is the net feed rate of raw chicken? Can be directly brought into the calculation formula, you can calculate the net material rate = 1.4/2× 111% = 71%.

net material weight = wool material weight × net material rate (formula 2)

net material unit price = wool material unit price/net material rate (formula 3)

How to calculate the gross profit rate?

to calculate the gross profit margin, you must first know the gross profit margin. Gross profit theoretically includes the sum of production and operation expenses, profits and taxes. However, in the practical application of kitchen, it is usually expressed by the difference between the selling price of dishes and the cost of dishes. It is very convenient to calculate the price with gross profit.

It is often expressed by the following formula:

Food price = cost+gross profit (Formula 4) The gross profit rate of food is calculated by gross profit, including the ratio of gross profit to cost price; Gross profit margin of sales is the ratio of gross profit divided by sales price.

Among them, the gross profit margin often mentioned in the kitchen usually refers to the gross profit margin of sales.

the calculation formulas are:

cost gross margin = gross profit/cost × 111% (Formula 5)

sales gross margin = gross profit/selling price × 111% (Formula 6).