Chapter I General Provisions Article 1 The price of the catering industry is closely related to the daily life of the people. We must correctly implement the national price guidelines and policies, stabilize market prices, promote the rational operation of enterprises, and maintain appropriate accumulation, so as to expand reproduction and meet the growing needs of people's lives. Article 2 The formulation and adjustment of food and beverage prices should not only adapt to the different consumption levels of the masses at present, but also guide consumption correctly according to the supply and demand situation in a long period of time; It is necessary not only to stabilize market prices and improve people's lives in a planned way, but also to help enterprises improve service quality, increase varieties and develop excellent business characteristics. In the case of bargaining, parity and bargaining should be properly arranged at the same time, and the leading role of the state-owned economy should be brought into play, so as to invigorate the economy, stabilize the market food price and stabilize people's lives. Article 3 The price of the catering industry shall be determined according to the principle of grading according to quality, and based on the principle of reasonable cost, expenses and taxes, plus reasonable profit. The so-called "reasonable profit" means that under the condition of reasonable operation, the total profit level of the industry can not only maintain simple reproduction, but also help expand reproduction and strive to provide appropriate accumulation for the country. Specific to different grass-roots enterprises, the profit level should be different, and the profit level of high-end shops and flavor shops should be appropriately higher. As far as varieties are concerned, the profit level of varieties closely related to people's lives should be lower, and the profit level of a few high-end consumption varieties can be higher. Among them, the profit level of varieties with complex production procedures and high technical level should be higher than that of varieties with simple production procedures and low technical level, and the profit level of seasonal varieties should be higher than that of similar varieties sold daily. Article 4 According to the characteristics of the catering industry, its price is controlled and reflected by the gross profit margin, that is, based on the reasonable purchase price of raw materials, different enterprise grades and varieties are added with different gross profit margins. Since the gross profit margin includes the level of production and operation expenses of enterprises, when determining the gross profit margin of various varieties, the amount of labor consumed by different varieties and the level of expenses must also be taken into account. For varieties with low unit cost and low starting point, because they consume a lot of labor, but the turnover is not large, the gross profit margin should be appropriately higher to prevent the gross profit margin from being too low, affecting the operation of enterprises, resulting in a decrease in market supply varieties, which is not conducive to consumption.

Because the catering industry has different operating conditions, different expense levels and different historical sales prices, it is necessary to set different gross profit margins according to different regions. The expense level and cooking technology level of the catering industry at and below the county level are generally lower than those in large and medium-sized cities, and its gross profit margin should generally be lower than those in large and medium-sized cities. Some county towns and big market towns have always had a high gross profit level, and the current actual cost level is not low, which can be basically the same as that of ordinary cities. Article 5 Raw materials used in the catering industry should be arranged as a whole, incorporated into the plans of relevant local departments, and supplied nearby. The supplier shall not rigidly match and pass on the expenses, which is an important prerequisite for keeping the price of the catering industry reasonable. When arranging the price of catering industry, we must also arrange the price of relevant materials. Where raw materials are supplied by state-owned companies and supply and marketing cooperatives according to the plan, except for commodities that are sold by grain and oil, those purchased from the wholesale link are supplied at the wholesale quotation, and those purchased from retail units are supplied at a certain proportion at the retail quotation. Article 6 According to the characteristics that the catering industry processes and sells itself, but now sells it now, the cooking techniques and methods of various cuisines are different, the flavor characteristics are different, and the consumption habits and levels of different places are also inconsistent, the price shall be based on the principle of unified leadership, hierarchical management, and the local city and county price committees (bureaus) or commercial administrative departments shall mainly manage the price level. The pricing of specific dishes shall generally be handed over to grass-roots enterprises, so as to give full play to the enthusiasm of grass-roots enterprises, improve the quality of dishes and renovate patterns. Chapter II Pricing Article 7 The pricing method of catering industry meals can be divided into two parts: correctly calculating the cost of raw materials and reasonably grasping the gross profit margin.

(a) the composition of the cost of raw materials, including the main ingredients, ingredients and seasonings of drinks and foods and the reasonable loss of these raw materials. Unreasonable loss of raw materials is not included in the cost. Enterprises can make use of the leftovers of food, so they should price them appropriately and reduce the original raw material cost. In the process of processing, materials used to wrap dishes, such as reed leaves for dumplings, are regarded as ingredients and included in the cost.

(two) the price of raw material cost is generally calculated according to the state-owned retail quotation in the local market. The cost of raw materials purchased above the state-owned sales quotation and below the bargaining price can be calculated on a weighted average according to their proportion, and kept stable when the market price of raw materials does not change much.

Seasonal and reasonable storage of raw materials, such as winter storage of vegetables in the northern region, is calculated according to the state-owned retail quotation in the market on the day when the materials are used.

(3) Reasonably formulate the output rate (net material rate) of raw materials. Where a material is used in different grades (parts), after calculating the total cost of net material, the reasonable quality price difference of each grade (part) should be determined, and its unit cost should be calculated respectively, so as to facilitate the implementation of high quality and good price, increase the variety of colors and ensure the quality of dishes.

(4) Gross profit of catering industry, including expenses, industrial and commercial taxes and profits. In order to facilitate calculation and management, gross profit rate can be determined by comprehensive calculation.

The determination of expense rate in gross profit margin should be based on the medium expense level of normal and reasonable operation of the same business type and enterprise level.

The profits of the catering industry include processing production profits and sales profits. According to the principle of profit control in Article 3 of these Measures and referring to the normal and reasonable operation in history, the overall profit level is generally not less than 5%. The profit levels of different regions, different enterprise grades and different varieties should be treated differently and not across the board.