Hotel costing is how to do?

One, the hotel (catering) cost accounting is: to pour the cost of the method of calculation:

Consumption cost = opening raw material balances + raw materials for the period increased - raw materials for the period decreased - the end of the 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, will inventory the amount of raw materials on hand, for the false return procedures, adjust the cost of business:

Borrow: operating costs (red)

Credit: raw materials (red)

3, carry forward costs:

Restaurant consumption cost = opening raw material balance + raw materials increased during the period - raw materials decreased during the 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 of accounts, as the number of opening balance of the cost of business