The correct calculation method of kitchen comprehensive gross profit margin is:
Comprehensive gross profit rate of kitchen = (1 10,000-200,000-300,000+1 10,000) /( 1 200,000+1 10,000) =5 1 10,000 /8 1 10,000 =
Theoretically, the comprehensive gross profit rate of kitchen calculated by this correct accounting method should be consistent with the theoretical gross profit rate calculated by standard recipes, raw material prices and raw material output.
And the wrong kitchen comprehensive gross profit margin calculation method is:
Comprehensive gross profit margin of kitchen = (90-20-300,000)/(90-200,000) = 40/700,000 = 57 14%.
The comprehensive gross profit rate of the kitchen calculated by this wrong accounting method is far from the theoretical gross profit rate because of the influence of many factors such as returns, discounts, free tickets and coupons, and it is not comparable.
Using the correct method to calculate the comprehensive gross profit margin of the kitchen, we can draw the following conclusions:
Comprehensive cost rate of kitchen = 300,000 /( 1 10,000-200,000+1 10,000) = 300,000 /8 1 10,000 =37.04%.
The calculation method of raw material cost for each sum is as follows:
Cost of ingredients and raw materials = (total amount of bill-amount of drinks) * comprehensive cost rate of kitchen.
As can be seen from the above table, the paid-in amount of 900,000 yuan (including cash, checks, credit cards and debit items, including drinks198,600 yuan) corresponds to the cost of ingredients of 259,778 yuan instead of 300,000 yuan, with a difference of 40,222 yuan. This 40,222 yuan includes the cost of returning vegetables of 3,704 yuan, the cost of discounting and free of charge (various entertainments) of 5 19 yuan, the cost of discounting and free of charge (internal staff) of 593 yuan, and the cost of discounting and free of charge (American food appraisal and evaluation, etc.). ) 7,465,438 yuan +0 yuan, free of cost (the front desk reason) 66 yuan. This 40,222 yuan is not a consumption cost that can directly bring income, so it should not be included in the cost of ingredients, but should be included in various expense subjects.
(2) The correct method of expense collection As can be seen from the above example, this accounting method artificially lowers the gross profit margin by 5.82 percentage points. The problem of the above example is not the low gross profit margin, but the high cost. This wrong accounting method leads to the phenomenon of low gross profit margin, which covers up the essence of high cost. The countermeasures should be to reduce expenses and strictly control them.
The expenses calculated by gross profit margin only refer to the cost of ingredients, excluding the energy cost of services such as water and electricity, which are necessary costs.
The accounting of gross profit margin of dishes also involves the problem of returning dishes. The amount of returned vegetables includes two parts: the invoiced part and the invoiced part. Among them, there are many reasons for the part that has been billed but not served, such as unclear estimation of food quantity, billing error, customers taking the initiative to reduce food, slow serving speed and so on. But there is no cost and no loss, so we will not consider it for the time being.
The return of dishes that have been ordered and served on the table can be divided into the return of dishes caused by quality problems (such as foreign objects) and the return of dishes caused by customers' picky, and the other part is the return of dishes caused by wrong ordering and slow serving speed. This part of the returned food that has been invoiced and served has actually incurred costs. The restaurant has suffered losses due to the returned food, and its amount is not included in the sales revenue, but this part of the amount should also be included in the gross profit accounting.
Discounts and free orders brought by promotional activities should also be accounted for separately from the cost of ingredients according to the above methods, and put into the correct expense account, so as to correctly account the promotional expenses and evaluate the promotion effect.
The above expenses can only be calculated according to the average gross profit margin, and the gross profit margin of individual dishes cannot be subdivided.
For discounts and free orders caused by employees' work mistakes or suppliers' reasons, the money that should be confiscated should not be directly deducted from wages or included in non-operating income, but should be used to offset management expenses.
By accounting for costs and expenses separately, we can avoid inflated costs and reduce expenses, thus ignoring the management and control of expenses. Through this accounting method, we can also distinguish responsibilities and find opportunities to improve profits.
(III) Accounting for gross profit of drinks As mentioned earlier, the gross profit margin of drinks operated by catering enterprises is generally much higher than that of food made in the kitchen, which is quite different, so the gross profit margin of drinks should be accounted for separately from the kitchen. Because the supply price of drinks is relatively fixed, there is no need for complicated processing and production (homemade drinks need simple production), so gross profit accounting is simpler and easier than kitchen.