The cost per unit product refers to the cost of main materials, ingredients and seasonings consumed to form a single product. Because there are two types of catering products processing: batch production and single production, there are two corresponding cost calculation methods for products:

1. Cost calculation of single product produced in batch.

Its calculation formula is:

Unit menu cost = total cost of raw materials consumed by this batch of products ÷ product quantity.

Total cost of raw materials consumed by this batch of products = used by this batch of products (main material cost+ingredient cost+condiment cost)

Example: 20 fried bagels, using 750g flour, the purchase price is 2.8 yuan/kg, the vegetable oil is 250g, the cost is 9.6 yuan/kg, the seasoning cost is calculated as 3.3 yuan, and the unit cost of bagels is calculated.

Solution: Unit cost of bagels =(2.8×0.75+9.6×0.25+3.3)÷20=

7.8÷20=0.39 yuan/piece

A: The unit cost of bagels is 0.39 yuan each.

2. Cost calculation of single product made by single piece

The calculation formula is: single product cost = product used (main material cost+ingredient cost+condiment cost)

Example: A chef makes a cake, using 500 grams of eggs, 250 grams of sugar per kilogram of 6.4 yuan, and 250 grams of 2.4 yuan per kilogram. The cost of other auxiliary materials is 2 yuan. Find the cost of this cake blank.

Solution: The total cost of cake =6.4×0.5+2.4×0.25+2=3.2+

0.6+2=7.3 yuan

A: The cost of this cake blank is 7.3 yuan.

3. The banquet cost calculation

Calculate the banquet cost according to the actual cost of the banquet.

After mastering the calculation method of single product cost, the method of calculating the actual cost of banquet products is: add up the costs of various raw materials that make up the banquet, and its total value is the cost of producing LV for the banquet, which can be expressed as:

Banquet cost = banquet product (1) cost+banquet product (2) cost+banquet product (n) cost.

Example: A banquet consists of four kinds of products, among which group A products use 240 yuan as the main material, 80 yuan as the auxiliary material, and group B products use 5000 grams of flour (2.4 yuan per kilogram) and 800 grams of butter (28 yuan per kilogram). Other auxiliary materials cost 40 yuan: group C products use 3000 grams of cooked apple stuffing (known apple purchase price per kilogram of 5 yuan), and the cooked product rate is 60%. The product cost of Group D is 200 yuan. Try to find the product cost of this banquet.

Solution: (1) Calculate the product cost of each group separately:

A product cost =240+80=320 yuan.

Product cost of group B = 2.4× 5+28× 0.8+40 = 22+40 = 74.4 yuan.

Group C product cost =5X3/60%+85= 1 10 yuan:

D: Group product cost =200 yuan

(2) Seek the total cost of banquet production:

Total cost of banquet products = 320+74.4+110+200 = 704 yuan.

A: The total cost of this banquet product is 704.4 yuan.

2. Calculate the banquet cost according to the guest reservation standard.

Calculation formula: banquet cost = banquet standard x banquet cost rate

Example: A company has booked a buffet for 100 people, and the standard is per person 120 yuan. According to the regulations, the cost rate of this buffet is 40%. Try to calculate the total cost of the buffet.

Solution: Total cost of buffet =120x100x40% = 4800 yuan.

A: The total cost of the buffet is 4,800 yuan.