What is the comprehensive gross profit margin? Comprehensive gross profit margin refers to the gross profit margin of each business category, which is the weighted average of the gross profit margin of each variety, such as the gross profit margin of kitchen department, dim sum department and drinks. Sometimes, the comprehensive gross profit margin also refers to the gross profit margin of the whole enterprise.
The definition of comprehensive gross margin is generally divided into comprehensive gross margin, classified gross margin and single commodity gross margin.
Examples of comprehensive gross profit margin: the monthly bill of a catering enterprise is 6,543.8+0,000 yuan (including 200,000 yuan for drinks), and the discount is free of charge (for all kinds of entertainment), the discount is free of charge (for internal employees' consumption) and the discount is free of charge (for American food appraisal and evaluation, etc.). ), discount and free of charge (due to complaints from front office customers), discount and free of charge (due to complaints from kitchen customers) are 0.2 each. The consumption amount of vouchers (voucher receipt amount-free change) is 90,000 yuan, the paid-in amount (including cash, check, credit card and debit card) is 900,000 yuan, the cost of raw materials is 300,000 yuan, and the amount of returned vegetables (sold out) is 6,543,800 yuan.
The correct calculation method of kitchen gross profit rate is: kitchen gross profit rate = (1 ten thousand-200 thousand-300 thousand+1 ten thousand) /( 1 ten thousand-200 thousand+1 ten thousand) =5 1 ten thousand/8/kloc-
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.
The wrong calculation method of kitchen gross profit rate is: kitchen gross profit rate = (900,000-200,000-300,000)/(900,000-200,000) = 400,000/700,000 = 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.
Comprehensive gross profit margin measures to improve the comprehensive gross profit margin, there are three measures can be taken:
1. Try to use new raw materials with the same value and lower price or purchase them at a low price to reduce the cost of raw materials.
2. Constantly develop new products with high gross profit to replace old products.
3. Improve marketing measures, vigorously promote high-margin products, and increase the sales ratio of relatively high-margin products, so as to achieve the purpose of improving the comprehensive gross profit margin of enterprise products.
Calculation formula of gross profit margin of catering industry
The calculation formula of cost is: cost = selling price? ( 1? Gross profit margin) Example: The known gross profit margin is 36%, and the price is 126.36 yuan. What should the cost be? Solution: Cost = 126.36? ( 1? 36%)=80.85 (yuan)
The calculation formula of gross profit margin is: gross profit margin = (selling price? Cost)? Price? 100%
Example: The known cost is 2.67 yuan and the selling price is 3.93 yuan. What is the gross profit margin?
Solution: Gross profit margin =(3.93? 2.67)? 3.93? 100%=32%
The calculation formula of selling price is: selling price = cost? ( 1? Gross profit margin)
Example: Assuming the gross profit margin is 465,438+0% and the cost amount is 24.39 yuan, what should the selling price be?
Solution: Price =24.39? ( 1? 4 1%)= 4 1.35 yuan 1. Set up a preparatory team, determine the team members and division of labor.
2, began to develop employee manuals, rules and regulations, service procedures, job responsibilities, etc.
3, arrange the work plan of each department (revised according to the actual situation)
4. Determine the training plan, personnel, time and place.
5. Investigate the local catering and determine the management mode and cuisine.
6. Make a list of the needs of talents for special positions in the hotel and start to pay attention to recruiting talents for professional positions.
7, list the purchase list
8, training manager in place
? 9. Determine the names of service places such as restaurants and private rooms.
(Chinese and English) 10. Conduct market research, understand the salary and treatment of local hotel employees, and formulate the personnel welfare plan before opening for approval.
1 1. Take out the specific training plans, schemes and arrangements of each department.
12, VI design manual for hotel management and art and planning research.
13. Recruit chefs and cookers, and start to try dishes one after another.
14, sign a training contract with employees.
15, staff training
16, determine the chef and the chef candidate, and arrange the delivery date.
17. Confirm suppliers, conduct comprehensive procurement and sign procurement contracts with suppliers.
18. Determine the special menu and group meal price of each restaurant, and make complete information and send it to the sales department.
19. Managers of all departments in the hotel are familiar with these procedures.
20, complete the staff canteen kitchen equipment and items procurement.
2 1, hold a series of public relations activities to improve the hotel's external visibility.
22, hotel fire safety, control system establishment, safe passage collection, evacuation route map.
23. Determine the placement of furniture.
24, write all kinds of dishes, weight, constitute a standard production cost card, send the finance department cost control group.
25. Cooperate with the training progress of each department, make plans, and determine the on-site operation, training date and place of each department.
26. Design the forms required for hotel operation and submit them to the financial summary for printing.
27. Investigate the hotel market and surrounding markets, investigate and understand market customers, understand the sales strategies of major competitors, and submit the sales strategies for approval.
28. Print all guest forms.
29. Acceptance and testing of hotel elevators.
30. Confirm the uniform style of employees at all levels in each department.
3 1. Make the hotel sales budget and submit it to the general manager for approval.
32. Various business licenses and permits required for the opening of the hotel.
33, integrated wiring tracking and testing.
34. Review the purchase contract price and submit it to the General Manager for approval.
35. Determine the salary details of employees at all levels in the hotel.
36. Determine the pricing of dishes, the reservation price of banquet tables and gross catering margin, and send them to the general manager for approval.
37. Contact the flower supplier to determine the required layout area of the hotel and sign the contract as soon as possible.
38. Take photos of dishes and make recipes.
39, set up a fire committee.
40. Cooperate with the engineering department to check and accept the fire and security system of the hotel, arrange suppliers to train the employees of the safety department and the consumption department, and start to accept the fire control work of the hotel.
4 1, the recruitment of others in the kitchen has started one after another.
42, after the kitchen staff in place, after the kitchen training.
43. Arrange employees of all departments to receive relevant special training.
44. Make a work plan for the receipt and warehousing of purchased items.
45. Cooperate with computer suppliers to complete the installation of computer systems.
46, fire host, wet fire protection system, smoke fire protection system, fire linkage cabinet compressor and exhaust fan test, etc.
47, inspection and acceptance training
48, determine the neon light scheme, and set about making.
49, acceptance of broadcasting, closed circuit, background music and other systems for testing.
50. Make a plan for ordering and distributing hotel uniforms and distribute them in place.
5 1, arrange public security, fire control and other related personnel to train all hotel staff on safety knowledge.
52. Acceptance and testing of hotel monitoring system.
53. Sanitation cleaning has been carried out one after another.
54. Acceptance and test of power supply system.
55. Acceptance and testing of the entire air conditioning system of the hotel.
56, drinks, raw materials in place.
57. Hold a staff meeting.
58. Start planning the opening ceremony and determine the banquet staff for the opening ceremony.
59. All departments and posts are fully staffed, and the hotel enters the trial operation state.
60. Start a good business
53 operation data and calculation formula
1. Restaurant quota = number of seats? Eat? The meaning of the number of days in the planning period: reflecting the reception capacity of the restaurant.
2. Number of employees = (beginning number+ending number) /2 Meaning: reflects the number of employees in the planning period.
3. Seasonal indicator = monthly (quarterly) completion/annual completion? 100% Meaning: It reflects the degree of seasonal operation.
4. Seat utilization rate = number of people dining per day/number of seats in the restaurant? 100% Meaning: It reflects the daily average number of seat turnover.
5. Restaurant attendance rate = number of receptions in the planning period/number of restaurants in the same period? 100% meaning: it reflects the reception capacity and the utilization degree of each meal.
6. Per capita catering consumption = catering sales revenue/reception number Meaning: the level of catering consumption of guests.
7. Beverage proportion = beverage sales/food sales? 100% Meaning: the degree of beverage business.
8. Beverage plan income = food income? Beverage Proportion+Service Charge Meaning: Reflect the level of beverage business.
9. Catering plan income = reception number? Per capita catering consumption+wine income+service fee Meaning: It reflects the business level of the restaurant.
10. Average daily turnover = planned sales revenue/business days Meaning: it reflects the average daily business volume.
1 1. Average daily sales of seats = planned sales revenue/(number of seats in the restaurant? Business day) meaning: the daily business level of restaurant seats
12. monthly breakdown indicator = number of annual plans? The meaning of seasonal index: it reflects the monthly planning level.
13. gross profit margin of catering = (operating income-raw material cost)/operating income? 100% Meaning: It reflects the price level.
14. Catering cost rate = raw material cost/operating income? 100% meaning: it reflects the catering cost level 16. Restaurant sales share = sales of one restaurant/total sales of each restaurant? 100% meaning: restaurant operation.
17. Sales profit rate = sales profit amount/sales revenue? 100% Meaning: It reflects the profit level of catering sales.
18. Food and beverage circulation cost =? The meaning of various expenses: reflect the size of catering expenses.
19. catering expense rate = circulation expense amount/operating income during the planned period? 100% Meaning: the level of catering circulation expenses.
20. Catering profit = operating income-cost-expense-business tax Meaning: reflecting the size of operating profit = operating income? (1- cost rate-expense rate-business tax rate)
2 1. catering profit rate = planned profit amount/operating income? 100% meaning: catering profit level
22. Number of employees = number of dining guests/number of employees in the restaurant (kitchen) Meaning: the degree of labor of employees.
23. Employee's work efficiency = planned income (foreign exchange income and profit)/average number of employees Meaning: employee's contribution.
24. Employee attendance rate = attendance hours/quota hours? 100% Meaning: the utilization of working hours.
25. Total wages = average wages? The meaning of the number of employees: the size of the staff cost
26. Inventory in planning period = initial inventory+current purchase-current issue meaning: reflecting inventory water 27. Average inventory = (beginning inventory+ending inventory) /2 Meaning: monthly on-hand inventory scale.