How to calculate the cost of the catering industry?

1. Determine the target cost rate according to the target sales market \x0d. According to the geographical location and characteristics of the restaurant and the consumers in the local market, the corresponding target sales market is formulated, and then the catering target classification cost rate and comprehensive cost rate are determined according to the characteristics of consumers. For example, the target sales market is high-end guests, and its comprehensive cost rate should be controlled between 30% and 40%, and the target sales market is medium-grade or low-grade guests. Its comprehensive cost rate should be controlled between 40% and 60%. \x0d2。 Strengthen daily accounting and control the target cost rate \x0d After the target cost rate of the hotel is determined, strengthen daily cost accounting, check and supervise whether the actual cost deviates from the target cost in time, find out the reasons and take corresponding measures to adjust it in time. The main procedure of daily cost accounting is: \ X0d( 1) The raw materials (vegetables, meat, poultry, fruits, aquatic products and seafood) that need to be directly purchased by the kitchen on that day must be filled in by the kitchen before the afternoon of the previous day, and must be replenished before noon that day. After being audited by the chef, it shall be submitted to the buyer for purchasing as required, and the first copy shall be submitted to the receiving group for acceptance according to the quantity and quality requirements on the purchase order, and the catering department for acceptance. Those that do not meet the requirements must be returned or replenished on the same day. Fill in the receipt form after acceptance, add the receipt form after business every day, and fill in the kitchen raw material procurement summary table. \x0d(2) is used for raw materials (dry goods, condiments, food, etc. ) from the kitchen to the warehouse, the kitchen according to the needs of the day to fill in the warehouse material requisition, pay the chef audit after issuing vouchers. After the end of business every day, add the Warehouse Requisition Form and fill in the Food and Beverage Material Requisition Summary Form. \x0d(3) After the business ends every day, the head chef of the kitchen will make an inventory of the remaining raw materials, seasonings and semi-finished products, fill in the daily report of kitchen raw material inventory, and summarize it after being audited by the chef. \x0d(4) At the end of business every day, the bar staff in the restaurant will make a summary according to the warehouse requisition. Fill in the daily report of liquor purchase, sale and storage. \x0d(5) Auditor of financial daily report (the post setting of each company may be different), and fill in the daily report of catering business income and the daily report of catering discount. \ X0d(6) The cost accountant shall summarize and calculate the daily report of catering business income, catering discount, kitchen raw material purchase, kitchen raw material collection, kitchen raw material inventory and beverage purchase, sale and storage in the bar, fill in the daily report of catering cost, and report it to the financial manager, restaurant manager and chef before 9: 00 the next morning. X0d3。 Do a good job of cost analysis, blocking waste \x0d After calculating the daily report of catering cost, cost accounting analyzes the actual operating cost rate of various catering businesses (food, drinks, cigarettes, seafood, etc. Whether it meets the target classification cost rate determined by the hotel. If there is any deviation, the reason should be found in time and the solution should be put forward. If the cost rate is high due to inaccurate ingredients of dishes, we should supervise and review the ingredient measurement of overseas visits. If the cost rate is high due to the change of the purchase price of raw materials, it is necessary to find out whether the change of the purchase price of raw materials is normal, and if it is normal, the price of vegetables should be adjusted in time. If the inventory of raw materials is inaccurate and the pricing of semi-finished products is wrong, it should be corrected in time and the correct pricing standard of semi-finished products should be formulated. If the cost rate is high due to the loss and waste of raw materials, the responsible person should be given appropriate punishment. At the same time, we should analyze the inventory situation in the kitchen. For raw materials with large inventory and long storage time, it is suggested that the kitchen should buy less or not, and for raw materials with short shelf life, it is suggested that the kitchen should buy them frequently and sell them quickly. Write a food and beverage cost analysis report every week. Hold a cost analysis meeting once a week, attended by buyers, chefs, cost accountants, catering managers and financial managers. Report the problems existing in the process of purchasing and using raw materials. Where cost accounting and control need to be improved and strengthened, the daily cost control and accounting of catering can reasonably control purchasing, prevent the backlog and waste of raw materials, improve the utilization rate and freshness of raw materials, and prevent chefs from matching human dishes, so as to truly achieve genuine goods. At the same time, it can find problems in time, plug loopholes, reduce waste, put an end to unhealthy practices and increase benefits. The cost of catering industry generally adopts the method of "reverse extrusion cost". X0d2。 Materials purchased in the workshop, such as vegetables and seasonings, shall be debited according to bills and acceptance documents: raw material loan: cash (or bank deposit) \x0d3. Debit them according to the workshop picking invoice: operating cost credit: raw materials 4. Inventory the remaining materials in the workshop at the end of the month, and debit it according to the inventory table: operating cost (in red) \x0d loan: raw materials. X0d5。 Carry-over cost (actual number of operating costs in this month-number at the end of the month) \x0d Debit: this year's profit \x0d Loan: operating costs \x0d6. At the beginning of next month, the remaining materials in last month's inventory table will be credited to next month's account (the red-ink amount of last month's inventory). \x0d Borrow: operating cost loan: raw materials.