How is hotel cost accounting done?

1. The calculation of hotel (catering industry) costs is: calculated by the method of back-squeezing costs:

Consumption cost = opening raw material balance, increase in raw materials in the current period - decrease in raw materials in the current period -Ending raw material balance (kitchen inventory)

2. Cost calculation process:

1. When directly receiving or purchasing:

Borrow: operating cost

Loan: cash (or bank deposit, raw materials--inventory) 2. At the end of the month, conduct an actual inventory of the unused raw materials in the operation room (restaurant), and handle the fake return procedures based on the amount of raw materials in stock. , adjust operating costs:

Debit: operating costs (red letters)

Credit: raw materials (red letters)

3. Carry-forward costs:

Restaurant consumption cost = opening raw material balance, increase in raw materials in the current period - decrease in raw materials in the current period - ending raw material balance (kitchen inventory)

Debit: profit for the year

Credit: operating costs

4. At the beginning of next month, the original amount of the raw material inventory will be recorded as the opening balance of operating costs