Traditional Culture Encyclopedia - Hotel franchise - Excuse me, in the financial management of hotel catering industry, how to distinguish raw materials, inventory goods, low-value consumables and materials? How to set the subjects?
Excuse me, in the financial management of hotel catering industry, how to distinguish raw materials, inventory goods, low-value consumables and materials? How to set the subjects?
1, meat, vegetables and other products that need to be processed are raw materials. Problems included in the cost
2. Inventory goods can be sold out of the warehouse, such as cigarettes and wine.
3. Low value consumables with high unit value but short service life. Hotel catering industry generally includes: cotton cloth (tablecloth), porcelain glassware (cups, plates, bowls, etc. ), office tables and chairs, etc. Among them, office desks and chairs can be amortized by 55%, and cotton cloth and glassware can be amortized on schedule according to the expected service life, which is more reasonable.
4. Materials and supplies are low-value consumables, which are consumed quickly. Such as napkins, toothpicks, printed matter, bills, washing products, cleaning products, etc.
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