Current location - Recipe Complete Network - Complete cookbook of home-style dishes - What does the cost accounting of western restaurants include?
What does the cost accounting of western restaurants include?
Investment analysis:

First of all, make the initial investment budget, which is mainly divided into the following aspects:

1, rent (the price depends on the location and area, and it is best to consider that some homeowners require tenants to pay rent for half a year in one lump sum), decoration (depending on the grade and style of decoration and the raw materials used, etc.). Please note that I have included the tables and chairs in the dining room in this budget.

2. Labor (depending on the size and staffing of the restaurant, etc. ) and equipment (this includes equipment needed in the kitchen and related equipment needed in the front desk restaurant, such as burners and fans in the kitchen. ); Front desk tableware, coffee machine, piano, etc.

3. Raw material reserve (generally, the reserve budget for the first month should be calculated a little more, because all the needed materials should be purchased within this month, and then it will be slightly less every month, that is to say, what is missing will be replenished. The raw material reserve budget should be calculated according to your formula.

4, fixed expenditure budget (including water, electricity, gas, telephone, related management fees, such as health management fees, local taxes, etc.). ), and finally there are unforeseen expenditure budgets (this part can be determined according to the situation in different regions) and related handling fees (this budget includes handling business licenses, health permits, etc.). ). Note that in this part of the budget, you'd better budget the investment in the first three months, because your initial investment doesn't necessarily happen in the first week, but will happen one by one in the first three months. The worst plan is that there will be no income in the first three months. This is very common, because you can't make a profit when you start business, so you must ensure the expenses in the first three months, so as to ensure your normal operation. Here is a case that can be used for reference:

Rent:125,000 yuan for half a year;

Decoration: 200,000 yuan for mid-range western restaurant;

Labor: there are six people in the kitchen, one chef, one second chef and four handymen, totaling 8,000 yuan per month; There are eight people at the front desk, one manager and seven waiters, totaling 7,000 yuan per month; One accountant, 600 yuan every month, total monthly labor expenditure 15, 600 yuan, 800 yuan for three months;

-Equipment: 60,000 kitchen and 50,000 front desk;

Fixed expenditure: 6,000 yuan per week, three months in 500 yuan;

Raw materials: RMB 65,438+00,000 in the first month, RMB 4,000 in each month thereafter, and RMB 65,438+09,000 in the first three months;

Unknown cost: 300 yuan, three months a week, totaling 3,600 yuan;

Related handling fee: 4,000 yuan.

Total expenditure: 514,400 RMB.