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What is gross profit?

China Catering Assistant

What is gross profit? To put it bluntly, gross profit is the income after removing all expenses such as employees' wages, utilities and taxes. For example, if you have 1000 yuan in your cash box at the end of the day, this is gross profit; How much money will you save after deducting all expenses such as salary, utilities, tax and rent. Is the net profit. If you deduct the above and 600 yuan, that's what you earned.

1. Increase sales.

Gross profit = cost of sales

Gross profit margin = gross profit/operating income 100%

Therefore, increasing sales can increase gross profit in the simplest way.

2. Control material storage

Whether raw materials are properly stored determines the quantity of materials, the planned quantity of materials and the total operating cost.

3. Planned quantity control

Planned quantity affects inventory, with more planned quantity and less actual demand, resulting in the increase of surplus materials, abnormal loss of materials and decrease of gross profit.

4. Product composition control

According to different seasons, adjust the proportion of vegetables and edible materials in each season. For example, spinach in winter has high price and low yield. If we continue to use this vegetable as ingredients, the gross profit of that month will definitely be tight. But in winter, the output of Chinese cabbage per kilogram of 2.4 yuan is very high. If spinach is replaced by beef heart, the total material cost will be reduced. Gross profit increase

5. Acceptance control

6. Main process control standard methods

With fresh raw materials, raw materials can be transformed into semi-finished products to the greatest extent, such as usable mushroom handles. However, the stalks are discarded in the initial processing, which greatly wastes raw materials and reduces the utilization rate of raw materials, resulting in an increase in raw material demand and a decrease in gross profit.

7. Product cooking control: the treatment method of heating time.

1. 10KG douban was soaked in water correctly15s, and the finished product rate of douban was 74%. However, after blanching in boiling water for 1 min, the texture and color of cabbage changed greatly, so it could not be used and the yield was less than 30%.

2.5KG pork belly pieces, each piece is about 15g. Put cold water in a bucket and cook it with fire. Cover, cook for 45 minutes, 100% cooked meat, cook for 50 minutes in the same situation, spit out the oil, cook for 55 minutes in the same situation, the meat becomes tender, and cook for 5KG in the same situation, the meat becomes broken and the yield is extremely low.

Boil 3.6KG of cold water in an unsealed container for 8 minutes, but in the same case, boil 6KG of water in a sealed container for 7 minutes.

8. Product display control:

The finished product is cool and dry under different temperatures, humidity and seasons, and its color and texture change under different conditions. Too many products are displayed, resulting in product waste, reduced material utilization and reduced gross profit.

9. Product bearing control, fixed transmission gear bearing:

When materials are transformed into finished products and delivered to customers, the size of meal materials is the last step to control costs in the production process of materials. For example, if it is stipulated that one serving of beef noodles needs100g of cooked beef and 300g of noodles, but the bellboy loads 200g of beef and 600g of noodles for the customer, your actual material consumption will be twice that of each serving of products sold, which is based on completely controlling other waste points. The cost of raw materials naturally rises, the gross profit decreases and the profit decreases.

10. Control of leftovers from dinner:

One of the gross profit control problems that every restaurant operator will inevitably encounter is that 100% of raw materials will be left after the restaurant closes for dinner. Reducing the leftover materials during the closing period of the restaurant is to reduce the waste of material costs.

1 1. Key control of key materials

Materials can be divided into key materials and non-key materials.

Key materials can be divided into three categories according to their use, raw material value, difficulty of raw material storage and key control materials.

The amount of raw materials, the value of raw materials, and materials that are difficult to preserve can also be divided into two categories: meat and vegetables and raw and cooked materials.

Good control of key materials virtually reduces the use cost of materials and improves gross profit and net profit.

12. Reproduce waste raw materials into small products for gift or sale to increase sales.

For example, most operators will give up th.

According to different seasons, different single product promotions can increase sales and improve the utilization rate of specific raw materials. For example, if you cook Korean food yourself, you will naturally sell cold noodles in summer. A single cold noodle product sells well, and the preparation of other non-cold noodle materials is relatively reduced. The material quantity of key products in inventory can be reduced accordingly, the loss of raw materials is also reduced accordingly, and the gross profit is relatively increased.

15. Effective standard training and inspection

It is far from enough to have production standards in all links. One person operates according to the standard, 100 people do not operate according to the standard, and the overall gross profit control is empty talk. Only when there are standards and standard training, but 100 people do it in full accordance with the prescribed standards, can the overall gross profit be controlled. Moreover, it is necessary to check it from time to time every day to ensure that everyone in each link completes the work according to the required standards and ensures the maximum utilization of raw materials. Maximum gross profit can be guaranteed.

16. Effective reward and punishment mechanism

There is a clear system to reward and punish employees who implement gross profit control standards.

4D makes the kitchen a beautiful landscape.

4D Kitchen Entrance: 13455 124455 Song Hu

What is 4D? 4D hotel food safety site management system, also known as the four-in-place site management system (hereinafter referred to as 4D site management), is a set of systematic standards, which is used to standardize and unify the behaviors of all articles, equipment and personnel in an enterprise, and is intuitively reflected through clear signs, which can promote safety and prevent accidents, reduce costs and increase profits, and is also the simplest and most effective method to achieve this standard.

Why should the restaurant and hotel industry do 4D?

1. Food safety and hygiene have been strengthened in customers' minds.

2. The state has issued the "four strictest rules" on food safety and hygiene, which makes catering enterprises have to pay attention to food safety and hygiene.

3. The on-site management of catering and hotel industry has been irregular, which has led to a wave of unrest among enterprises.

The cost is relatively serious, and the operating cost of the hotel also increases, which makes the profits of catering enterprises always in a downturn.

4. Restaurants have a large inventory and a large backlog of funds, which leads to deterioration, damage and waste of raw materials, as well as a backlog of funds and unstable quality of food raw materials.

5. The quality of employees determines the quality of the enterprise, and the code of conduct of employees makes the development of the enterprise more stable!

What is the goal of 4D?

Safety accidents are minimized, even "0"

Hygiene-spotless, no dead ends, effectively preventing the spread of bacteria.

Quality-customer satisfaction 100%

Efficiency-All employees need 3-30 seconds to pick and place the required items.

Image shapes brand image and sets industry benchmark.

Cost-reduce losses and improve net profit.

Create a "3.0" low-carbon catering era; Managing the "0" vulnerability and wasting the cost of "0"; The product' 0' is contaminated.

Introduction to 4D Field Management Course

Put it in the right place.

Definition of classification in place: judge necessities and non-necessities and reduce the number of necessities to a minimum, and clean up non-necessities. Necessities are clearly marked with the minimum safe dose and placed neatly; Do a good job of cleaning

The purpose of putting it in the right place is to make "space" available and prevent misuse. Neat and marked, don't waste time looking for things for 30 seconds to find what you are looking for; Clean up the mess in all areas of the workplace, keep the environment, articles, instruments and equipment clean and prevent pollution.

Responsibility in place

Responsibility definition is in place; Health, equipment, service, safety, responsibility for human system.

Responsibility in place Purpose: Based on the principle of who is in charge, who is responsible for use and who is responsible for inspection, make the work flow, visualize and digitize the process, and give clear guidance to daily work.

Training in place

Definition of training in place: persistently and repeatedly adhere to the contents and methods of the previous 2D, and take various forms to train new and old employees, so that employees can always remember 4D and make it deeply rooted in people's hearts.

On-site execution

Definition implementation in place: on the basis of training in place, through the interaction of all staff and scientific supervision system, the field standard of 4D will be maintained for a long time.

Advantages of 4D field management

The on-site management system of food safety in 4D restaurant is an innovation of management concept. The 4D on-site management method seems simple, but it contains profound modern hotel management concepts and cultural essence. It is a scientific management method and management science. It is the most practical, effective and lasting brand-new management method, based on the implementation of staff management, which allows all hotel employees to start with simple things and refine the management work to the whole corner of the hotel. Once employees form habits, they can consciously implement norms, strictly abide by rules, establish a good working order, improve efficiency, save energy and reduce consumption, thus achieving greater benefits for enterprises.

First, reduce costs.

By implementing the first-in-first-out method, the material inventory standard and control quantity are set to ensure that the inventory does not exceed 1- 1.5 days. Greatly reduce the cost waste of repeated procurement due to temporary inability to find items, thereby reducing the total inventory, reducing the backlog of materials, increasing liquidity and improving the capital turnover rate.

Second, improve work efficiency.

Take out or return items that have not been used for a long time. Useful items are stored in three categories according to the use situation, and frequently used items are placed in the most accessible places. At the same time, there are labels, inventory and "famous artists", so that employees can find what they need in 30 seconds on the orderly shelves. It greatly saves time and cost and improves work efficiency. Labeling operating procedures on devices and using visual and color management maintain transparency. Even if the employees in this position leave their jobs, if they are temporarily replaced by others, they can operate accurately, and managers and employees are relatively relaxed.

Third, improve the health level.

Through the division of health responsibilities in each area, the kitchen ceiling, air outlet, oil separation tank and oil fume hood are thoroughly cleaned, so that everything is in order, bright and clean, giving guests a sense of trust.

Fourth, improve interpersonal relationships.

Each post and area has a special person in charge, and the name and photos of the person in charge are posted in the corresponding places to avoid unclear responsibilities and mutual shirking. And through constant encouragement, enhance employees' sense of honor and self-motivation. Even if the supervisor and manager are absent, employees will know what to do and their responsibilities, and insist on four-day on-site management five minutes before going to work every day.

Five, improve the quality of employees

Through repeated correct operations, employees thoroughly form a good code of conduct, develop the habit of stressing procedures, loving cleanliness and being responsible, and unconsciously bring good habits into their families and lives, becoming more civilized.

Sixth, emphasize full participation.

In the past, it was thought that quality was a matter for relevant departments, and at most it was a matter for business departments. Now it is emphasized that quality concerns all employees, whether at the front desk or backstage. Everyone must consciously participate and act.

4D Kitchen Entrance: 13455 124455 Song Hu

4D Enterprise Harvest Witness 44D Enterprise Harvest

Related Questions and Answers: How to Calculate Gross Profit How to Calculate Gross Profit

The concept of gross profit margin is based on the concept of gross profit, that is, the symmetry of "net profit", also known as "the difference between the purchase price and the selling price of goods", that is, the difference between the sales income and the purchase price of goods.

Net profit/net profit in a specific period = gross profit and expenses (including depreciation) related to that period that occurred in that period.

Gross profit calculation formula = (sales revenue-sales cost)/sales revenue * 100%.

In China, the difference between the purchase and sale of industrial products refers to the difference between the ex-factory price and the wholesale price of the same product, that is, the gross profit of wholesalers; The difference between wholesale price and retail price is called the difference between wholesale price and retail price, which is the retailer's gross profit. The price difference of agricultural and sideline products refers to the price difference between the purchase price and the wholesale price or retail price of the same agricultural and sideline products. If the gross profit is not enough to compensate the distribution cost and taxes, the seller will lose.

Gross profit margin is divided into comprehensive gross profit margin, classified gross profit margin and single commodity gross profit margin, which respectively reflect the price difference level of all, main categories and some commodities operated by enterprises, and are the basis for accounting whether the operating results and price setting of enterprises are reasonable.

Gross profit is the difference between tax-free income and tax-free cost realized by goods. Because value-added tax and price tax are separated, it is emphasized that tax is not included.

Detailed description of gross profit calculation formula

1. The basic formula for calculating the gross profit tax rate is: gross profit tax rate = (sales price excluding tax-purchase price excluding tax)/sales price excluding tax * 100%.

2. Sales price excluding tax = sales price including tax /( 1+ tax rate).

3. Purchase non-agricultural products from general taxpayers, obtain special VAT invoices at the time of purchase, obtain 17% input tax, and pay 17% output tax at the time of sale.

4. When purchasing non-agricultural products from small-scale taxpayers, issue a special VAT invoice from the tax bureau, get 4% income tax and pay 17% output tax.

5. If non-agricultural products are purchased from small-scale taxpayers without obtaining a special VAT invoice, the output tax shall be paid at 17% at the time of sale.

Generally speaking, value-added tax is an additional tax, which does not affect the gross profit tax rate, but the purchase price and selling price do not include tax. In order to correctly calculate the gross profit exchange rate, we only need to convert it into the purchase price and selling price excluding tax according to the attributes of the goods.