In order to effectively control the production cost and improve the gross profit level, catering enterprises must first master the correct gross profit accounting method, separate the management expenses from the production cost and collect them reasonably, which is the premise of improving the gross profit.

The calculation formula of gross profit margin of catering industry is:

Gross profit margin of catering = (operating income-raw material cost)/operating income ×100%;

Raw material cost of food = (total bill amount-wine amount) × comprehensive cost rate of kitchen;

Comprehensive cost rate of kitchen = raw material cost/operating income ×100%;

It should be noted here that the correct gross profit margin of catering will be affected by many factors, such as returning meals, discounts, free of charge, coupon promotion, etc., which are quite different from the theoretical gross profit margin and are not comparable.