Consumption cost = opening raw material balances + raw materials for the period increased - raw materials for the period decreased - the end of the period raw material balances (kitchen inventory)
Second, the process of costing:
1, direct receipt or direct purchase:
Borrow: operating costs< /p>
Credit: cash (or bank deposits, raw materials - inventory)
2, the end of the month, according to the operating room (hotel) did not use the raw materials for the actual inventory, the inventory of the amount of raw materials in the inventory balance, for the false return procedures, adjust the operating costs:
Borrow: operating costs (red)
Credit: raw materials (red)
3, Carry forward costs:
Restaurant consumption costs = opening raw material balance + raw material increase in the current period - raw material decrease in the current period - closing raw material balance (kitchen inventory)
Borrow: Profit for the year
Credit: Operating Costs
4, and then at the beginning of the next month, the raw material inventory amount of the original number to do the books, as the beginning of the cost of business balance
Borrow: operating costs cost
Credit: raw materials
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