Gross profit margin belongs to the content of cost accounting. As far as dishes are concerned, understanding the gross profit margin requires understanding 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 formula, the calculation will be simple.
The cost of dishes generally consists of three parts: raw materials, spices and fuel. However, in practical application, 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 food = raw materials+seasoning.
Net material rate refers to the cleaning and foaming of raw materials. Raw materials without processing are called wool; After processing, the raw materials that can directly make dishes are called pure materials. Net material rate, also called output rate, is the ratio of net material weight to wool material weight, from which we can see how much net material can be obtained by processing 1 kg wool material.
Catering concept
There are two main concepts of catering: one is catering, and the other is an industry or institution that provides catering to meet the dietary needs of diners and thus obtains corresponding service income. Because people in different regions and cultures have different eating habits and tastes, restaurants around the world have diversified characteristics.
The catering market will enter the era of brand consumption, and the catering industry in China will continue to play an active role in expanding consumption and promoting employment with the growth rate of 16%. For catering, the importance of brand power is self-evident. The competition in the catering market will eventually be the competition between brands. Whose brand power is stronger, whose market is broader, and brand power has become the key for catering enterprises to compete for the market.
The above contents refer to Baidu Encyclopedia-Catering.