Formula of catering cost accounting method

The cost accounting methods of catering enterprises are as follows:

The calculation formula is: the cost of raw materials consumed this month = the balance of kitchen raw materials at the beginning of the month+the amount collected this month-the inventory at the end of the month. Common formulas for cost calculation of catering service industry;

Cost of raw materials consumed in this period = raw materials at the beginning+raw materials purchased in this period-raw materials at the end.

Cost price = purchase price/(output * feeding standard (quantity))

Gross profit margin = (sales price-raw material cost)/sales price * 100%

Sales price = raw material cost /( 1- gross profit margin)

Sales price = raw material cost+bonus amount

Markup rate = gross profit margin /( 1- gross profit margin)

Value of raw materials = value of wool-(quantity of inferior materials * unit price+quantity of waste materials * unit price)

Net material unit price = net material value/net material quantity

Extended data:

Implementation of analysis:

Food and beverage cost analysis is an efficient but difficult work, which requires enterprises to invest some manpower, material resources and financial resources. In order to improve the effect of catering cost analysis, it is necessary to strengthen the organization of catering cost analysis. Specifically, the organization of catering cost analysis should include the following contents. ?

(A) determine the cost analyst

Food and beverage cost analysis should be carried out by the chief financial officer of the enterprise, the cost analysis team of the finance department or the cost accountant.

(b) Hire cost analysis experts to participate in cost analysis.

Cost analysts can often stand higher and see farther, help enterprises find problems that are difficult for internal cost analysts to find, which may be major cost out of control, and promote the rapid improvement of enterprise cost control level. Therefore, it is worthwhile to hire cost analysis experts to conduct cost analysis, although it will cost a certain amount.

(3) Hold regular cost analysis meetings.

Food and beverage cost analysis must rise to the important agenda of hotel managers, especially senior managers. Senior managers must attach great importance to this work, organize a cost analysis meeting regularly (quarterly or semi-annually), find out cost problems in time, improve cost control, and constantly improve the level of cost control.

References:

Baidu encyclopedia-catering cost analysis