The chef should work with the financial department to do a good job in the kitchen at the end of the month and accounting. Doing a good job in cost accounting is the fundamental measure to ensure the profitability of restaurants and safeguard the interests of consumers. The requirement of cost accounting is: 1. Chefs must know the market price of raw materials, master the net price rate of various raw materials, be familiar with the materials and dosage of various dishes, calculate the sales price of dishes according to the specified gross profit margin, and flexibly handle the relationship between cost and gross profit margin in combination with the actual situation.