Catering the most complete cost formula: cost gross margin = gross profit ÷ cost × 100%. Sales Gross Margin = Gross Profit ÷ Selling Price x 100%.

Gross margin belongs to the content of cost accounting, alone on the dishes, to understand the gross margin you need to know the cost of the dishes, the net material rate, gross profit, selling price and other related content, and there are ready-made formulas can be applied, as long as you remember the formula, the calculation will be very simple.

The cost of the dish is generally composed of three parts: raw materials, seasonings and fuel to make the dish, but in practice, the fuel cost is generally not calculated in the cost of the dish, so only the cost of raw materials and seasonings. So the cost of the dish = raw materials + seasonings.

The net material rate refers to the raw materials to be cleaned, soaked and other processing procedures. No processing of raw materials, we call the gross material; and after processing, directly after the production of dishes of raw materials, we call the net material. The net rate, also known as the yield rate, is the ratio of the weight of the net material to the weight of the gross material, from which it can be seen how much net material can be obtained from 1 kilogram of gross material after processing.

Catering Concept

There are two main concepts of catering: one is food and beverage, and the other refers to the industry or organization that provides food and beverage to satisfy the dietary needs of diners so as to obtain the corresponding service income. Due to the different eating habits and tastes of different people in different regions and cultures, catering around the world shows diverse characteristics.

The catering market will enter the era of branded consumption, and China's catering industry will continue to play a positive role in expanding consumption and promoting employment with a 16 percent growth rate. For catering, the importance of brand power is self-evident. The competition in the catering market will be the competition between brands, who has a stronger brand power who can have a broader market, brand power has become the key to the catering enterprises to compete in the market.

Refer to Baidu Encyclopedia - Food and Beverage