What are the main business costs of the hotel?

The main business costs of the hotel mainly include: disposable articles (toilet toiletries), washing fees, depreciation fees for fixed assets in guest rooms, repair fees, and salaries of service personnel.

The main business cost refers to the direct cost that a company must invest to produce and sell products or services related to its main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets. "Main business cost" is used to calculate the actual cost incurred by an enterprise due to its daily activities such as selling goods, providing services or transferring the right to use assets.

Extended data:

An enterprise shall set up the subject of "main business cost" and make detailed accounting according to the main business type, which is used to calculate the actual costs incurred by the enterprise due to daily activities such as selling goods, providing services or transferring the right to use assets, debit this subject and credit the subjects such as "goods in stock" and "labor cost".

At the end of the period, the balance of the main business cost will be transferred to the "profit this year" account, debited to the "profit this year" account, and credited to the "profit this year" account. After carry-over, there is no balance in the "main business cost" account.