Cost of ingredients and raw materials = (total invoice amount-amount of drinks) × comprehensive cost rate of kitchen, and comprehensive cost rate of kitchen = cost of ingredients and raw materials ÷ operating income × 100%.
It should be noted that the correct gross profit margin of catering will be affected by many factors, such as meal refund, discount, free of charge, coupon rebate promotion and so on. There is a big difference with the theoretical gross profit margin, which is not comparable and needs to be calculated according to the specific situation.
Specifically, it is necessary to calculate the total catering income, that is, operating income plus various income items, such as rent, deposit, rent subsidies, etc. Secondly, it is necessary to calculate the cost of goods, including the cost of ingredients and the cost of various daily necessities and materials; Finally, the gross profit margin of catering can be obtained by subtracting the cost of goods from the total catering revenue and dividing it by the total catering revenue.
Gross profit margin analysis
When analyzing the gross profit margin, we need to pay attention to the composition of costs, including direct costs and indirect costs. Direct cost refers to the cost directly related to product production, such as raw materials and labor; Indirect costs are indirect costs related to product production, such as management expenses and sales expenses. Therefore, in terms of reducing costs, enterprises need to optimize different types of costs in a targeted manner in combination with specific circumstances.
In addition, we can also compare the gross profit margin with other enterprises in the same industry to evaluate the competitiveness and market position of enterprises in this industry. However, it should be noted that the gross profit margin is not the only evaluation index, and it is necessary to comprehensively analyze the operating conditions of enterprises in combination with other indicators.