Cost accounting methods for catering industry

There are four commonly used cost accounting methods in the catering industry: sequential carry-forward method, parallel carry-forward method, order accounting method and classification accounting method.

The sequential carry-over method is suitable for catering products that are processed in stages and cooked at the end. In catering management, most hot dishes are processed step by step. The cost accounting method is to take each production step of the product as the cost accounting object, and transfer the cost of the previous step to the cost accounting of the next step in turn. The sequence can be deduced by analogy. Calculate the total cost of food and beverage products.

The parallel carryforward method is mainly applicable to product cost accounting for mass production. During the production process, the cost of food raw materials for batch products occurs in parallel. In this case, just add up the costs of various raw materials. Get the total product cost and unit cost.

The order accounting method is used to calculate product costs based on guest orders. It is mainly suitable for large-scale catering activities such as conferences, teams, and banquets. When calculating costs, you must first determine the meal revenue based on the ordering standards and the number of diners, then determine the gross profit margin based on the reservation standards, calculate the allowable cost of a meal or a day, and finally organize production within the allowable cost range.

The classification accounting method is mainly suitable for cost accounting by catering accountants and catering cost accountants. For example, if a cost accountant calculates cost consumption every day, he must first classify various documents according to restaurants and kitchens, then classify cost documents according to food and beverages in each kitchen or restaurant, and then classify and record accounts according to the type of food raw materials, and finally do the accounting. Figure out the various costs for each restaurant or kitchen.