Banquet is a combination of cold cuts, stir-fried, large dishes, snacks and other dishes according to certain specifications. The so-called banquet is actually a product combination, which is a series of dishes. Banquet cost consists of raw material cost, and the actual consumption of main ingredients, ingredients and seasonings should be included in the banquet cost. Various expenses in the process of production and sales, such as wages, utilities, fuel costs, management fees, etc. , are regarded as expenses, not included in the cost of the banquet. After mastering the cost accounting method of catering products, as long as the costs of various products that make up the banquet are added up, the total amount is the cost of the banquet. But in practice, banquets are often reserved by customers. Therefore, according to the standards set by customers, the total cost of the banquet should be calculated first, and then the cost of various dishes should be calculated according to the proportion of various combination dishes in the total cost of the banquet.

Cost accounting of Chinese banquet

Banquet is the highest level of catering business, and the consumption demand of banquet guests is high, which is mainly reflected in the environment and scenes, socialization and courtesy, dishes and drinks, service and enjoyment. The banquet is characterized by high favorite ingredients, high gross profit rate of dishes and large business profits. In the catering industry, there are two ways to calculate banquet expenses:

(A) the standard banquet cost calculation

After mastering the single cost accounting method, this calculation table adds up the raw material costs of various dishes that make up a table of banquets, and the total value obtained is the cost of banquets. Its calculation formula is:

Banquet fee = menu 1 fee+menu 2 fee+...+menu n cost

EFandB (Yifude) catering cost management ",using the comprehensive sales calculation module:

Cost accounting of western banquet

The main characteristics of western food are prominent main ingredients, bright colors, delicious taste, rich nutrition and convenient supply. Due to the influence of national customs, the structure and category of western food are different, and the cost composition ratio and the grade standard of banquet are also quite different. The grade standard of western-style banquet is mainly divided according to the expense standard of everyone attending the banquet, but the accounting method of western-style banquet expenses is basically the same as that of Chinese banquet expenses. Western food and Chinese food are quite different in menu arrangement. Take banquets as an example. In addition to nearly 10 kinds of cold dishes, Chinese banquets are rich in 6-8 kinds of hot dishes, plus snacks, sweets and fruits.

The menu of a general western banquet mainly includes: the first course, which is the first course of western food, also called appetizer; Soups can be roughly divided into clear soup, cream soup, vegetable soup and cold soup. Side dishes, including all kinds of freshwater and marine fish, shellfish and mollusks; Main course, mainly meat and poultry dishes; Vegetables are usually made of lettuce, tomatoes, cucumbers and asparagus. Desserts, such as pudding, pancakes, ice cream, cheese, fruit, etc. Coffee, tea.

The calculation formula of western-style banquet expenses is:

Banquet expenses = number of people attending the banquet × standard of banquet expenses per person × expense rate.

= the number of people attending the banquet × the standard of banquet expenses per person ×(L- gross sales margin)

A company held a western-style banquet for foreign businessmen, each in 200 yuan, and 50 people were booked to attend. If the gross profit margin of the banquet is 55%, what is the cost of the banquet?

Solution: Banquet cost = number of people attending the banquet × standard of banquet cost per person × expense rate.

= Number of people attending the banquet × Banquet expenses per person ×(l-gross sales margin) =200×50×(l -55%)=4500.00 (Yuan)

(Note: cost rate+gross profit rate = 1)

Section III Catering Cost Report

In order to grasp the changes of catering costs in time, report the consumption of catering costs to the management of enterprises and provide decision-making reference data for the management, the cost accounting of catering enterprises should prepare cost statements on time, analyze the changes of costs and find out the gaps, so as to take measures to control costs and promote the continuous improvement of enterprise management. There are mainly two kinds of catering cost reports: daily report and monthly report. Small hotels generally only conduct cost accounting for catering products and beverages once a month; In addition to the monthly cost report, large hotels should also carry out daily cost accounting and daily cost report in order to check their operation in time.