How to calculate the cost of the hotel?

Cost accounting of catering industry. Reverse cost method: consumption cost = opening balance of raw materials+current increase of raw materials-current decrease of raw materials-closing balance of raw materials (kitchen inventory) 2. Cost calculation process: 1. Direct receipt or direct purchase: borrowing: operating cost loan: cash (or bank deposit, raw materials-inventory) 2. At the end of the month, according to useless in the operating room. Handling false material return procedures and adjusting operating costs: borrowing: operating costs (red letter) lending: raw materials (red letter) 3. Carry-over cost: Hotel consumption cost = opening balance of raw materials+increase of raw materials in the current period-decrease of raw materials in the current period-closing balance of raw materials (kitchen inventory) Borrow: profit loan this year: operating cost 4. At the beginning of next month, the original value of raw material inventory will be recorded as the balance of operating costs. Borrow: operating cost loan.