Banquet is composed of cold cuts, stir-fried, large dishes, snacks and other dishes according to certain specifications. The so-called banquet is actually a product combination, that is, a series of dishes. The cost of the banquet is composed of the cost of raw materials, and the main ingredients, ingredients and seasonings that are actually consumed should be included in the cost of the banquet. Various expenses in the process of production and sales, such as wages, utilities, fuel costs, management fees, etc., are regarded as expenses and are not included in the banquet cost. After mastering the cost accounting method of catering products, as long as the costs of various products that make up the banquet are added up, the total amount is the cost of the banquet. However, in actual operation, banquets are often reserved by customers. Therefore, according to the standards formulated by customers, the total cost of banquets should be calculated first, and then the cost of various dishes should be calculated according to the ratio of various combined dishes to the total cost of banquets.

Cost accounting of Chinese banquet

Banquet is the highest level of catering business, and the consumption demand of banquet guests is high, which is mainly reflected in the environment and scenes, socialization and courtesy, dishes and drinks, service and enjoyment. Banquet is characterized by high ingredients enjoyed by guests, high standard of gross profit margin of dishes, and large business profits. In the catering industry, the calculation of banquet cost has two forms:

(A) the cost calculation of standard banquet

After mastering the single cost accounting method, this calculation form adds up the raw material costs of various dishes that make up a banquet, and the total value obtained is the cost of the banquet. Its calculation formula is:

Banquet cost = menu 1 cost+menu 2 cost+...+menu n cost

EFandB (Yifude) catering cost management ",using the comprehensive sales calculation module:

Cost accounting of western banquet

The main characteristics of western food are prominent main ingredients, beautiful colors, delicious taste, rich nutrition and convenient supply. Due to the influence of national customs, the structure and categories of western food dishes are different, and the proportion of cost components and the grade standard of banquets are also quite different. The grade standard of western banquet is mainly divided according to the cost standard of each person attending the banquet, but the accounting method of western banquet cost is basically the same as that of Chinese banquet cost. Western food is very different from Chinese food in menu arrangement. Taking banquets as an example, Chinese banquets are rich in 6-8 kinds of hot dishes besides nearly 10 kinds of cold dishes, plus snacks, sweets and fruits.

The menu of a general western banquet mainly includes: the first dish, which is the first course of western food, also known as appetizer; Soups can be roughly divided into clear soup, cream soup, vegetable soup and cold soup. Side dishes, including all kinds of freshwater and seawater fish, shellfish and molluscs; Main course, mainly meat and poultry dishes; Vegetable dishes are generally made of lettuce, tomatoes, cucumbers, asparagus, etc. Desserts, such as pudding, pancakes, ice cream, cheese, fruit, etc. Coffee, tea.

The calculation formula of western banquet cost is:

Banquet cost = number of people attending the banquet × standard of banquet cost per person × cost rate

= Number of people attending the banquet × Banquet expense standard per person × (L-gross sales margin)

A company hosted a western-style banquet for foreign businessmen, each of whom was in 200 yuan, and 50 people were booked to attend. If the gross profit margin of the banquet is 55%, what is the cost of the banquet?

Solution: Banquet cost = number of people attending the banquet × banquet cost standard per person × cost rate.

= Number of people attending the banquet × Banquet expense standard per person × (L-gross sales margin) =200×50×(l -55%)=4500.00 (Yuan)

(Note: cost rate+gross sales margin = 1)

The third quarter catering cost report

In order to grasp the changes of catering cost in time, report the consumption of catering cost to the management of the enterprise and provide decision-making reference data for the management, the cost accounting of catering enterprises should prepare cost statements on time, analyze the cost changes and find out the gaps, so as to take measures to control costs and promote the continuous improvement of business management. There are mainly two kinds of food and beverage cost reports: daily report and monthly report. Small hotels generally only carry out the cost accounting of catering products and beverages once a month; In addition to the monthly cost report, large hotels should also conduct daily cost accounting and daily cost report in order to check their operation in time.