Cost accounting formula catering industry

cost accounting formula catering industry

The basic formula of catering cost accounting:

1. Cost

Cost = selling price ×(1— gross profit margin)

Example: Given that the gross profit margin is 36% and the selling price is 126.36 yuan, what should the cost be?

solution: cost = 126.36× (1-36%) = 8.85 (yuan)

2. Gross profit margin

Gross profit margin = (selling price-cost) ÷ selling price ×1%

Example: the known cost is 2.67 yuan, and the selling price is 3.93 yuan.

solution: gross profit margin =(3.93—2.67)÷3.93×1%=32%

3. Price

Price = cost ÷(1— gross profit margin)

Example: the known gross profit margin is 41%, and the cost amount is 24.39 yuan.

solution: price = 24.39÷ (1-41%) = 41.35 yuan.

formula for calculating catering operating rate

1. Gross profit rate

Gross profit rate = (operating income-raw material cost) ÷ operating income× 1%

2. Cost rate

Cost rate = raw material cost ÷ operating income× 1%

3. Profit amount

Expense rate

Expense rate = total circulating expenses in the operating period ÷ operating income× 1%

Calculation formula of operating data

1. Number of employees

Number of employees = (number of employees at the beginning+number of employees at the end)

Meaning: it reflects the number of employees in the planning period

2. Seasonal index

Seasonal index = (. Seat utilization rate

seat utilization rate = number of people dining in a restaurant per day ×1%

Meaning: reflect the number of daily average seat turnover times

4. Per capita consumption

Per capita consumption = sales revenue ÷ reception times

Meaning: calculate the average consumption level of guests

5. Beverage proportion rate

Beverage. Planned income

Planned income = number of receptions × per capita consumption+beverage income+service fee

Meaning: calculate the business level of the restaurant

7. Average daily turnover

Average daily turnover = sales income during the operating period ÷ business days

8. Average daily sales of seats

Average daily sales of seats = total sales during the operating period ÷ (. Performance calculation formula

1. Staff reception rate

Staff reception rate = number of people having meals ÷ number of staff in the restaurant (front hall+kitchen)

Meaning: it reflects the labor degree of staff

2. Staff performance

Staff performance = income during the business period ÷ number of staff

3. Staff attendance rate

. Total salary = average salary × number of employees Meaning: personnel cost

receipt/issue calculation formula

1. Inventory in planned business period

Inventory in planned business period = inventory at the beginning+purchase in current period-issue in current period

Meaning: reflecting inventory level

2. Average inventory

Average inventory = (inventory at the beginning+inventory at the end) ò