How to calculate the gross profit margin?
As the name implies, gross profit is the difference between revenue and cost, and gross profit is the percentage of gross profit and sales revenue. The calculation formula is as follows:
Gross profit margin = (operating income-operating cost)/operating income × 100%
For example, if the restaurant sells a bowl of beef noodles 14 yuan, and the raw material cost is 7 yuan, then the gross profit is 7 yuan, and the gross profit margin is 50% by applying the above formula.
How to calculate the net profit of catering industry?
Above, we have a simple understanding of how to calculate the gross profit margin by formula, but in actual work, the net profit of the catering industry is far from as simple as expected. The cost accounting of catering enterprises is different from that of industrial enterprises. The cost of industrial enterprises includes raw materials and fuel. The catering industry is rich in raw materials, complicated in production technology and difficult to control the cost. Catering costs include not only raw materials and fuel, but also a lot of labor, water and electricity, materials, rent, depreciation and so on. After the reform, the tax authorities levied 6% value-added tax on ordinary taxpayers, 3% value-added tax on small enterprises and other expenses, which constituted the cost of the catering industry. Therefore, the net profit of catering industry is far less than expected, and the gross profit is less than the net profit.
Examples of gross profit accounting and expense collection in catering industry
In August, a catering enterprise invoiced 5 million yuan (including 200,000 yuan for drinks), with a total discount of 6,543.8+0,000 yuan (for entertainment, internal consumption, food evaluation, lobby reasons and kitchen reasons), spending 90,000 yuan, getting coupons of 4.9 million yuan, raw material cost of 6,543.8+0.5 million yuan and returning food of 6,543.8+0,000 yuan.
The calculation method of kitchen comprehensive gross profit margin is:
The comprehensive gross profit rate of the kitchen = (5 million-200,000-1.5 million+1 10,000)/(5 million-200,000+1 10,000) =33 1 10,000 /48 1 10,000 = 68.
Theoretically, the comprehensive gross profit rate of kitchen calculated by this accounting method should be consistent with the theoretical gross profit rate calculated by standard recipes, raw material prices and raw material output.