How to calculate the procurement of catering raw materials

In addition to part of the catering raw materials purchased by buyers, a large part is delivered by contracted suppliers. All drinks and snacks at the catering bar are delivered by suppliers. The receipt of materials such as raw materials, whether purchased by buyers or delivered by suppliers, must be accounted for through accounts payable. However, the buyer has to borrow a certain amount of reserve funds as working capital, which is managed as a fixed reserve fund, that is, the borrowed reserve funds are the basic funds for procurement. When the purchaser reimburses the purchase account, he pays cash according to the reimbursement amount, and the original borrowed reserve fund is not deducted. gold.

Purchased raw materials can be stored in a warehouse or stored in a non-human warehouse. After the raw materials that need to be stored in the warehouse are inspected and accepted, the warehouse custodian will conduct a detailed check and acceptance of the invoices and physical objects. The raw materials that are not stored in the warehouse will be directly accepted by the kitchen or department. After acceptance, a duplicate raw material warehouse receipt will be filled out. If quantity shortages, quality inconsistencies or incorrect varieties are found during the acceptance inspection, the reasons should be identified promptly and the purchaser should complete the procedures.

It should be pointed out that most of the fresh raw materials, dry goods and other materials purchased by the hotel are delivered by suppliers in the region or purchased locally by buyers, and there are no transportation fees. Therefore, it is not necessary to go through the material procurement account, but directly calculate the business direct cost, main business cost, raw materials, materials and supplies, etc., which is convenient and fast.

2. Accounting for the delivery of raw materials

In addition to the fresh raw materials delivered directly to the kitchen for catering enterprises to be included in the production cost, other dry goods, seasonings, drinks, supplies, etc. that have entered the warehouse must be filled in by the requisitioning department. issue. The picking list is made in triplicate, one copy is kept by the picking department for checking, one copy is handed over to the financial department, and one copy is handed over to the warehouse for issuing materials and recording the custody account.

3.

Accounting for self-made raw materials

In order to reduce raw material costs, some hotel catering departments take advantage of their processing capabilities to process raw materials such as sausages, salted duck, bacon, pickles, and dried radish in winter. . The cost of self-made raw materials only calculates the consumption of raw materials and auxiliary materials, and does not include labor, fuel and other expenses. You can set up a special account for processing materials in the raw material account.

After processing and drying into finished products, they are submitted to the warehouse for acceptance. The warehouse will issue a warehouse receipt, and its value will be filled in according to the self-made raw material cost calculation sheet prepared by the person in charge.