1. Cost of raw materials consumed in this period = raw materials at the beginning+raw materials purchased in this period-raw materials at the end. Cost price = purchase price/(output * feeding standard (quantity)). Gross profit margin = (sales price-raw material cost)/sales price * 100%. Sales price = raw material cost /( 1- gross profit margin). Sales price = raw material cost+markup. Markup rate = gross profit margin /( 1- gross profit margin).

2. Raw material value = wool value-(unit price of inferior material quantity+unit price of waste material quantity). Direct cost: the cost that the restaurant directly uses to make dishes or services, including the cost of ingredients, staff salaries, rent, utilities, etc. Indirect costs: Other costs related to restaurant operation, such as advertising fees, maintenance fees and insurance fees.

The cost accounting method is as follows:

1. Cost accounting cycle: generally one month, which can be adjusted appropriately according to the specific situation. This month's business summary sales revenue: the total sales of all dishes and drinks this month. Direct cost: the sum of all ingredients and employees' salaries this month. Indirect cost: the sum of all other expenses in this month. Profit: Sales revenue minus direct and indirect costs.

2. Inventory of raw materials and ingredients this month: the quantity and value of ingredients remaining at the end of this month. Liquor inventory: the quantity and value of liquor left at the end of this month. Other materials inventory: the quantity and value of other materials remaining at the end of this month. Estimated sales of next month's operating budget: according to historical sales data and market conditions, the estimated sales of next month.

3. Estimated direct cost: According to historical data and market conditions, the estimated direct cost amount for next month. Estimated indirect cost: according to historical data and market conditions, the estimated amount of indirect cost for next month. Estimated profit: calculated according to estimated sales, direct cost and indirect cost.

4. According to the estimated sales and the usage of ingredients, make the ingredients purchasing plan for next month, including the purchasing quantity and budget of various ingredients. According to the estimated sales and consumption of drinks, make the next month's drinks purchase plan, including the purchase quantity and budget of all kinds of drinks.

5, according to the expected sales and other materials usage, make other materials procurement plan for next month, including all kinds of other materials procurement quantity and budget.