1. Characteristics of gross profit margin of catering enterprises

1. The average gross profit margin of catering enterprises is much higher than that of manufacturing enterprises, which is determined by the unique operating characteristics of catering enterprises. The operating characteristics of catering enterprises are different from those of manufacturing enterprises, so the composition of their costs and expenses is also very different.

Because most catering enterprises build their own channels (that is, manage their own business premises), they bear their own channel expenses (including rent, decoration, water and electricity, personnel salaries, etc.). ), and the intermediate cost is high, so its gross profit is much higher than that of manufacturing enterprises to make up for all the expenses incurred by channel management (that is, restaurant operation).

However, most manufacturing enterprises use existing channels (including agents, wholesalers, retailers, etc. ) realize the large-scale distribution of products and greatly reduce the channel cost. Its gross profit margin is low because it has to hand over a part of its gross profit to the distributors, so as to compensate the costs paid by the distributors in the product distribution process and ensure that the distributors can obtain a certain operating profit.

2. The gross profit margin of drinks in catering enterprises is generally higher than that of food cooked in the kitchen, which is quite different.

The price of drinks sold by catering enterprises is generally higher than the average retail price of the market. Drinks are a part of products with the highest gross profit margin of catering enterprises and an important source of gross profit of restaurants. Because the channel management cost of catering enterprises is much higher than that of manufacturing enterprises, catering enterprises often improve the overall gross profit level through the premium income of wine sales to make up for the expenses incurred by channel management.

Because of the gross profit margin of beverages (including purchased beverages and homemade sour plum soup, fresh juice, etc.). ) The gross profit margin of food produced by catering enterprises is generally much higher than that of food produced by kitchens, and there is a big difference between them, so they should be accounted for separately to facilitate cost management and control.

3. The periodic changes in the prices of raw materials (mainly agricultural products, livestock and poultry products and aquatic products) used by catering enterprises will have a great impact on the average gross profit margin of catering enterprises, which is determined by the characteristics of agricultural products production.

The raw materials of catering enterprises are mainly agricultural products, livestock and poultry products and aquatic products, and their prices often rise seasonally or systematically, thus reducing the gross profit margin of dishes and directly affecting the profits of catering enterprises.

The periodic changes of agricultural and livestock product prices include seasonal changes with annual cycle and systematic changes with several years cycle. The production of agricultural products has strong seasonal characteristics, which determines that their prices will change greatly with the seasons every year. The production of agricultural products is influenced by many factors, such as the climate of the main producing areas, the relationship between market supply and demand, agricultural products production, trade policies and so on, and is greatly influenced by the international market, and the price will fluctuate greatly in a few years.

The periodic change of the prices of agricultural and livestock products is beyond the control of catering enterprises themselves, but catering enterprises can analyze it carefully and fully understand its changing law, so as to take corresponding countermeasures.

4. The traditional production mode of catering enterprises is not conducive to cost control and will have a greater negative impact on the promotion of gross profit margin.

At present, most food enterprises in China still use traditional cooking tools and cooking methods. The characteristics of hand-made products not only make the quality of products unstable, but also greatly increase the difficulty of cost control, which is mainly manifested in the lack of scientific and meticulous standards or norms for the quantity of main ingredients, auxiliary materials and seasonings, but they have not been seriously and effectively implemented.

Western-style fast food, because of its short product line, industrialized, streamlined and standardized production, has a very strong ability to control costs, so that it can always maintain a high gross profit margin.

Therefore, it is not only the only way to achieve stable and unified product quality, but also an effective way to strengthen cost control to reform the traditional production operation mode of China food enterprises and gradually realize industrialization, process and standardized production.

2. Gross profit accounting and expense collection of catering enterprises?

(A) the correct method of kitchen gross profit accounting catering enterprises to effectively control production costs, improve the level of gross profit, first of all, we must master the correct method of gross profit accounting, and separate management expenses from production costs and reasonable collection, which is the premise of improving gross profit.

I will use the following examples to illustrate the correct gross profit accounting and expense collection methods of catering enterprises.

The monthly bill of a catering enterprise is 6,543.8+0,000 yuan (including 200,000 yuan for drinks), as well as discount free of charge (all kinds of entertainment), discount free of charge (internal staff consumption) and discount free of charge (American food appraisal and evaluation, etc.). ), discount free of charge (for customers at the front desk) and discount free of charge (for customers at the back kitchen) are 0.2 million each. The consumption amount of vouchers (voucher receipt amount-change-free) is 90,000 yuan, the paid-in amount (including cash, check, credit card and debit account) is 900,000 yuan, the cost of raw materials is 300,000 yuan, and the amount of returned vegetables (sold) is 6,543,800 yuan.

The correct calculation method of kitchen comprehensive gross profit margin is:

Comprehensive gross profit rate of kitchen = (1 10,000-200,000-300,000+1 10,000) /( 1 200,000+1 10,000) =5 1 10,000 /8 1 10,000 =

Theoretically, the comprehensive gross profit rate of kitchen calculated by this correct accounting method should be consistent with the theoretical gross profit rate calculated by standard recipes, raw material prices and raw material output.

And the wrong kitchen comprehensive gross profit margin calculation method is:

Comprehensive gross profit margin of kitchen = (90-20-300,000)/(90-200,000) = 40/700,000 = 57 14%.

The comprehensive gross profit rate of the kitchen calculated by this wrong accounting method is far from the theoretical gross profit rate because of the influence of many factors such as returns, discounts, free tickets and coupons, and it is not comparable.

Using the correct method to calculate the comprehensive gross profit margin of the kitchen, we can draw the following conclusions:

Comprehensive cost rate of kitchen = 300,000 /( 1 10,000-200,000+1 10,000) = 300,000 /8 1 10,000 =37.04%.

The calculation method of raw material cost for each sum is as follows:

Cost of ingredients and raw materials = (total amount of bill-amount of drinks) * comprehensive cost rate of kitchen.

As can be seen from the above table, the paid-in amount of 900,000 yuan (including cash, checks, credit cards and debit items, including drinks198,600 yuan) corresponds to the cost of ingredients of 259,778 yuan instead of 300,000 yuan, with a difference of 40,222 yuan. This 40,222 yuan includes the cost of returning vegetables of 3,704 yuan, the cost of discounting and free of charge (various entertainments) of 5 19 yuan, the cost of discounting and free of charge (internal staff) of 593 yuan, and the cost of discounting and free of charge (American food appraisal and evaluation, etc.). ) 7,465,438 yuan +0 yuan, and the cost is waived (the front desk reason) 66 yuan. This 40,222 yuan is not a consumption cost that can directly bring income, so it should not be included in the cost of ingredients, but should be included in various expense subjects.

2) The correct method of expense collection As can be seen from the above example, this accounting method artificially lowers the gross profit margin by 5.82 percentage points. The problem of the above example is not the low gross profit margin, but the high cost. This wrong accounting method leads to the phenomenon of low gross profit margin, which covers up the essence of high cost. The countermeasures should be to reduce expenses and strictly control them.

The expenses calculated by gross profit margin only refer to the cost of ingredients, excluding the energy cost of services such as water and electricity, which are necessary costs.

The accounting of gross profit margin of dishes also involves the problem of returning dishes. The amount of returned vegetables includes two parts: the invoiced part and the invoiced part. Among them, there are many reasons for the part that has been billed but not served, such as unclear estimation of food quantity, billing error, customers taking the initiative to reduce food, slow serving speed and so on. But there is no cost and no loss, so we will not consider it for the time being.

The return of dishes that have been ordered and served can be divided into the return of dishes caused by quality problems (such as foreign objects) and the return of dishes caused by customers' picky, and some of them are the return of dishes that have been served because of wrong ordering and slow serving speed. This part of the returned food that has been invoiced and served has actually incurred costs. 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.

Discounts and free orders brought by promotional activities should also be accounted for separately from the cost of ingredients according to the above methods, and put into the correct expense account, so as to correctly account the promotional expenses and evaluate the promotion effect.

The above expenses can only be calculated according to the average gross profit margin, and the gross profit margin of individual dishes cannot be subdivided.

For discounts and free orders caused by employees' work mistakes or suppliers' reasons, the money that should be confiscated should not be directly deducted from wages or included in non-operating income, but should be used to offset management expenses.

By accounting for costs and expenses separately, we can avoid inflated costs and reduce expenses, thus ignoring the management and control of expenses. Through this accounting method, we can also distinguish responsibilities and find opportunities to improve profits.

(III) Accounting for 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 the kitchen, which is quite different, so the gross profit margin of drinks should be accounted for separately from that of the kitchen. Because the supply price of drinks is relatively fixed, there is no need for complicated processing and production (homemade drinks need simple production), so gross profit accounting is much easier than kitchen.

The drinks operated by catering enterprises can be divided into two parts: purchased drinks and homemade drinks (such as sour plum soup and fresh fruit juice). ), and the gross profit of these two parts is very different.

Under normal circumstances, the gross profit margin of self-made drinks is higher than that of purchased drinks, but purchased drinks also involve the cost of entering the store and the cost of bottle caps. The entrance fee paid by wine and water suppliers to catering enterprises can be regarded as the channel use fee paid by wine suppliers for using this sales channel, while the bottle cap fee and other fees are the promotion fees paid by wine suppliers to catering enterprises and their employees to promote the sales of their drinks in catering terminals. Therefore, when accounting for the cost and gross profit of purchased drinks, we should take into account the entrance fee, bottle cap fee and other expenses paid by wine suppliers to catering enterprises.

When calculating the gross profit of a single variety of drinks, the most commonly used method is to subtract the purchase amount from the sales, but this is only the nominal gross profit margin. The actual gross profit margin should be based on the nominal gross profit margin, plus the entrance fee, bottle cap fee and other expenses paid by the supplier for this variety. (In order to promote terminal sales, general liquor suppliers will directly pay the bottle cap fee to the service personnel of catering enterprises, but this part of the fee is also the interest of catering enterprises. Only after the liquor suppliers pay the catering enterprises, the catering enterprises will distribute it to the service personnel, which is equivalent to the liquor suppliers paying part of the remuneration of the catering enterprises for their service personnel. The actual gross profit rate calculated in this way is more comparable and practical in management and decision-making. In accounting treatment, the entrance fee should generally be included in the "non-operating income", but it is actually equivalent to the gross profit of catering enterprises from selling purchased drinks. Due to the different payment methods (lump sum payment and installment payment), the time value of money should also be considered, which will not be discussed in detail here.

As for the gross profit accounting of homemade drinks, it is simpler to subtract the cost of raw materials from the sales amount. However, it should be noted that self-made drinks require a large amount of water and require some special equipment, so the cost of water and the amortization of equipment such as ice makers and filters should also be considered when calculating their income.