The cost structure of coffee and tea includes store cost, loss cost, raw material cost, profit space price, cost and marketing expenses. The cost structure of coffee and tea mainly includes store cost, loss cost and raw material cost. Shop costs include rent, decoration costs, equipment costs, etc. Rent is one of the main costs of coffee shops and tea shops. Loss costs include food and beverage waste, depreciation expenses, etc. The cost of raw materials includes the cost of purchasing coffee beans, tea, milk, sugar and other ingredients. The profit margin of coffee and tea depends on many factors, such as price, cost and marketing expenses. The rent of the shop is high, even if the sales volume is high and the profit is low. On the other hand, the cost can be effectively controlled, such as reducing waste and depreciation expenses, and even if the price is low, considerable profits can be obtained. Coffee (English name: coffee) refers to the brewed beverage made of roasted coffee beans. The taste is mainly sour, sweet, bitter and salty, and the smell varies according to the variety of coffee beans and brewing methods. As one of the most popular beverages in human society, cocoa and tea are called the three major beverages in the world. Tea beverage refers to a tea soup made by soaking tea leaves in water, extracting, filtering and clarifying, or a product made by adding water, sugar solution, sour agent, edible essence, fruit juice or plant (grain) extract to the tea soup.