What does the hotel charge include? What subjects are included respectively?

1. The broad cost includes raw materials, wages and other expenses (including water, electricity, gas, tableware, kitchen utensils, broken tableware, cleaning and washing, office supplies, bank interest, rental of leased property, telephone charges, travel expenses, etc.). ), that is, cost = direct materials+direct labor+other expenses. In a narrow sense, the cost only refers to all kinds of expenses purchased by the hotel business department for normal business. Usually, hotel cost accounting only refers to the narrow sense of cost accounting. Two. The composition of cost Hotel cost generally includes three parts: direct pull cost, outbound cost and damage cost (net loss of inventory), that is, hotel cost = direct pull cost+outbound cost+net loss of inventory. All hotel materials must be accepted by the receiving department when entering the hotel (the personnel involved in receiving goods include the receiver and the person in charge of the using department). After acceptance by the receiving department, the receiving department will distinguish whether to put the goods in storage according to the purchasing department and the nature of the materials. The net loss of inventory refers to the difference between the number of inventory and the number of accounts obtained through physical inventory. In the course of hotel operation, due to various reasons, it is inevitable that the accounts do not match the facts. For example, after the product was produced, the bartender accidentally broke the drink. Waiter III. (Consumption) Cost Calculation Consumption cost is calculated by backward extrusion method: consumption cost = opening balance+current period increase-current period decrease-ending balance, where the opening and ending balance are respectively the inventory quantity at the end of the previous period and the current period multiplied by the unit price, and the current period increase includes direct withdrawal.