What is the concept and function of hotel catering cost accounting?

The cost accounting of catering products refers to the cost accounting of certain types and quantities of catering products (including mixed raw materials of catering products), so as to find out the total cost and unit cost of a catering product. To know the cost of catering products, it is necessary to calculate the cost consumption of catering products. It is necessary to keep accounts, establish and improve various systems, so as to record and analyze the economic activities of catering enterprises and compare the results of production inputs and outputs. This process of accounting, accounting, analysis and comparison in catering production and operation activities is the cost accounting of catering products in a general sense.

Catering cost accounting is the necessary means and basis of catering cost control. The so-called catering cost accounting includes not only the cost accounting of catering products, but also the operating expenses such as fuel, labor costs and utilities, and even the loss of profits caused by negligence in management or outdated concepts.

The cost of catering products refers to the raw material expenditure of catering enterprises in the process of producing products. Under the condition of ensuring product output and quality, the lower the product cost rate, the better the work quality and the higher the production management level. Correctly calculating the cost of catering products is helpful to reasonably set the selling price of catering products, safeguard the interests of consumers, effectively reduce consumption, strive to get as much output as possible with as little input as possible, promote enterprises to improve their management, constantly improve cost management and improve economic benefits.