What is the detailed account setting of the hotel's main business cost?

What is the detailed account setting of the hotel's main business cost?

Includes the following contents:

1. The main business costs of hotel rooms include:

(1) Disposable articles (toilet toiletries), room fixed assets washing fee, depreciation fee, repair fee, and service personnel salary.

(2) Hotel catering services are reflected in the energy costs of purchasing ingredients, blending materials, drinks, water and electricity, and the salaries of restaurant waiters and managers.

(3) Hotel room service is embodied in the following aspects: supporting the daily use of rooms, providing public facilities and supplies for guests, cleaning costs of rooms, water and electricity costs, salaries of service personnel and management personnel, etc.

2. The main business cost is the direct cost that the company must invest in producing and selling products or services related to the main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets. At the same time, it is used to calculate the actual costs incurred by enterprises in their daily activities such as selling goods, providing services or transferring the right to use assets.

3. Under the main business cost account, a subsidiary ledger should be set up according to the main business type for detailed accounting. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the carry-over.

How to confirm the main business cost of an enterprise in this period?

1. Confirm the realized operating income in the current period, and the realized main business income shall be recorded according to the actual price received or receivable. Confirm the operating income realized in the current period according to the income recognition conditions. Operating income should be debited to such subjects as "bank deposits", "accounts receivable" and "notes receivable" according to the actual price received or receivable.

2. Main business cost control means: investors should first make clear the composition of the company's main business cost and the proportion of each part, and then judge the changing trend of the main business cost composition item by item. The company can effectively reduce the main business cost through scale effect and internal control.

How to set up a detailed account of the hotel's main business cost?