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What is the general gross profit margin in the catering industry?

Generally 25%-35%

It also depends on what kind of store you are, what you do, local prices, labor costs, unit prices of dishes, etc. These are related to the gross profit of catering. Directly related.

If we can strictly control the procurement costs in the two links and the kitchen vegetable utilization rate, the catering gross profit can generally reach 42%

In China, procurement costs are difficult to control. The best thing I have come across now is the bidding method, and at the same time, it can be measured by price!

In addition, there is also a big gap in profits between Chinese food and Western food, which can reach more than 10%!

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Gross profit accounting and expense collection for catering companies

(1) The correct method of kitchen gross profit accounting, catering companies must effectively control production costs . To improve the gross profit level, you must first master the correct gross profit accounting method, and separately calculate and reasonably aggregate operating and administrative expenses and production costs. This is the prerequisite for improving gross profit.

The following example will illustrate the correct gross profit accounting and expense accrual methods for catering companies.

A catering company’s monthly billing amount is 1 million yuan (including 200,000 yuan for drinks), discounts and free orders (various entertainment), discounts and free orders (internal employee consumption), discounts and Free orders (dish tasting, evaluation, etc.), discounts and free orders (customers' complaints due to reasons in the front office), discounts and free orders (customers' complaints due to reasons in the back kitchen) are 2,000 yuan each, with a total of 10,000 yuan. The consumption amount of the voucher (voucher collection amount - no change required) is 90,000 yuan, the actual amount received (including cash, check, credit card and open account) is 900,000 yuan, the cost of food ingredients is 300,000 yuan, and the amount of food returned (vegetables have been shipped) ) is 10,000 yuan.

The correct calculation method for kitchen comprehensive gross profit margin is:

Kitchen comprehensive gross profit margin = (1 million-200,000-300,0010,000)/(1 million-200,000 +10,000)=510,000/810,000=62.96%.

Theoretically speaking, the comprehensive gross profit margin of the kitchen calculated through this correct accounting method should be consistent with the theoretical gross profit margin calculated through standard recipes, raw material prices, and raw material yield rates.

The wrong calculation method for kitchen comprehensive gross profit margin is:

Kitchen comprehensive gross profit margin = (900,000-200,000-300,000)/(900,000-200,000)=40 Ten thousand/700,000=57.14%.

The comprehensive gross profit margin of the kitchen calculated through this erroneous accounting method is affected by various factors such as dish withdrawals, discounts, free orders, and coupon rebates

Promotions, etc. Theoretical gross profit margins are very different and are not comparable.

Based on the correct calculation method of kitchen comprehensive gross profit margin, we can get:

Kitchen comprehensive cost rate = 300,000/(1 million-200,0010,000)=300,000/81 Ten thousand = 37.04%

The calculation method of the cost of ingredients and raw materials corresponding to each amount is:

Cost of ingredients and raw materials = (total billing amount - amount of drinks) * comprehensive kitchen cost Rate.