China food cost accounting formula

1, selling price *( 1- gross margin) = cost amount.

2. If only the purchase price is used to calculate the cost of dishes, it cannot be calculated correctly. Considering the consumption of raw materials in the cooking process, the purchase cost must be calculated in combination with the food cost.

Extended data:

Cost component content

1, raw materials, materials, fuel and other expenses, indicating the value of labor objects that have been consumed in commodity production.

2. Depreciation expense represents the value of labor materials (means) consumed in commodity production.

3. Wage represents the value created by necessary labor of producers.

cost analysis

It is found that effective cost analysis is the basic factor for enterprises to succeed in the fierce market competition. Imperfect cost analysis will lead to simple cost reduction, which will make the enterprise lose its vitality. Establishing a scientific and reasonable cost analysis and control system will enable enterprise managers to clearly grasp the cost structure, profitability and the correct direction of decision-making, become the key support for internal decision-making, and fundamentally improve the cost situation of enterprises. Platinum Consulting believes that correct cost analysis plays a very important role in whether a company is profitable. Due to the disadvantage of cost analysis, enterprises may make pricing mistakes because they don't allocate the expenses to different products reasonably, thus falling into the strange circle of multi-sales thanks for a long time. ?

Cost effect

1. Cost is a means to compensate the production cost.

2. Cost is the basis of setting product price.

3. Cost is the basis of calculating enterprise profit and loss.

4. Cost is the basis of enterprise decision-making.

5. Cost is an important indicator that comprehensively reflects enterprise performance.

6. Cost can reflect the relationship between "input" and "output" in the economic activities of the state and enterprises. It is also a comprehensive index to measure the production, operation and management level of enterprises, because it can reflect the labor productivity, raw material and labor consumption, equipment utilization rate, production technology and management level of enterprises.

References:

Ministry of Justice of China-Accounting Law of People's Republic of China (PRC) (revised on 20 17)