How to calculate the cost of hotel catering department

The main ingredient is the main body of catering products and the main component of product cost. To calculate the product cost, we must first calculate the cost of the main components.

The main ingredients of catering products generally have to be cleaned, selected, cleaned, slaughtered, disassembled, foamed and boiled before they can be used to prepare finished products. Raw materials that cannot be directly used to prepare finished products without processing are called wool. Such as live chickens, ducks, live fish, dry goods, unwashed vegetables, etc. Raw materials that can be directly used to prepare finished products after processing are called clean materials. For example, light chicken, light duck, clean whole fish, clean meat, rising dry goods, washing vegetables and so on.

The accounting of net material cost of main ingredients is an important part of product cost accounting of catering industry. The cost of cleaning materials directly affects the cost of products. The factors that affect the net cost of materials are: first, the purchase price, quality and loss before processing of raw materials; The second is the level of net material rate (discharge rate). The higher the net material rate of the same raw material, the lower its cost; On the contrary, the higher the cost. According to the different processing technology, the original quantity of raw materials will change correspondingly after they are converted into clean materials. Generally speaking, fresh raw materials will lose weight after picking, cleaning, slaughtering and disassembling. Dry raw materials will gain weight after cleaning and swelling.

The raw material processing of catering industry includes raw material processing technology, semi-finished product processing technology and cooked product processing technology.

Raw meal processing technology refers to sorting, cleaning, slaughtering, grading, cutting meat, curing and puffing dry goods for raw materials or fresh raw materials. In these processing processes, if the production personnel have a responsible attitude and skilled technology, the usable part of raw materials, that is, the discharge rate will be higher. If the production personnel have poor sense of responsibility and skills, then there will be less usable parts of raw materials and more waste, that is, the output rate will be low. For example, when picking and cleaning water spinach, a responsible and experienced master can make water spinach seedlings and stems into dishes. And some teachers choose spinach seedlings, and the rest are thrown away. For another example, when slaughtering ducks, some masters open all the parts of duck blood, duck viscera, duck body, duck head and duck feet, and some masters only want duck body, so that other parts are not fully utilized. For another example, a responsible and experienced master can classify fish heads, fish bones and fish tails, make comprehensive use of them and make them into different dishes for sale. Some chefs only know how to cut fish and cook, and the rest are fried as leftovers. Different attitudes, different technical levels and different processing methods will lead to different levels of raw material utilization and different income-generating effects.

For the processing of raw materials, according to the different processing technology, the net material obtained can be divided into two situations: a first-class material and a multi-class material.

You can learn more about the cost of Yifude Hotel and the cost control of Yifangda Hotel.