How to calculate the cost of the catering industry?

1, determine the target cost rate according to the target sales market. According to the geographical location and characteristics of the restaurant, as well as the consumers in the local market, the corresponding target sales market is formulated, and then the catering target classification cost rate and comprehensive cost rate are determined according to the characteristics of consumers. For example, if the target sales market is a high-end customer, its comprehensive cost rate should be controlled between 30% and 40%, and if the target sales market is a middle-end or low-end customer, its comprehensive cost rate should be controlled between 40% and 60%. 2. Strengthen daily accounting and control the target cost rate. After the hotel's target cost rate is determined, it is necessary to strengthen daily cost accounting and timely check and supervise whether the actual cost deviates from the target cost. If it deviates from the cost, it is necessary to find out the reasons and take corresponding measures to adjust it in time. The main process of daily cost accounting is as follows: (1) Raw materials (vegetables, meat, poultry, fruits, aquatic products and seafood) that need to be directly purchased by the kitchen on that day must be filled in by the kitchen before noon on that day, and after being reviewed by the chef, they will be delivered to the buyer for procurement as required, and the first order will be delivered to the receiving group for acceptance according to the quantity and quality requirements on the purchase order. Fill in the receipt form after acceptance, add the receipt form after business every day, and fill in the kitchen raw material procurement summary table. (2) Raw materials (dry goods, condiments, food, etc.). ) from the kitchen to the warehouse, by the kitchen according to the needs of the day to fill in, submitted to the chef for approval, vouchers from the warehouse. After the warehouse keeper completes the audit procedures, he will deliver the goods according to the order. After the end of business every day, add warehouse receipts and fill in the summary table of food and beverage raw materials recipients. (3) After the end of business every day, the head chef of the kitchen shall make an inventory of the remaining raw materials, seasonings and semi-finished products, fill in the Daily Report of Kitchen Raw Material Inventory, and the report shall be reviewed and summarized by the chef. (4) The bartender of each bar in the restaurant should fill in the Daily Report of Liquor Invoicing and Inventory according to the Warehouse Material Requisition and the Liquor Sales List after the business ends every day. (5) Financial Daily Report (the post setting of each company may be different) Fill in the daily report of catering business income and the daily report of catering discount. (6) Cost accounting summarizes and calculates the daily report of catering business income, catering discount, kitchen raw material purchase, kitchen raw material acquisition, kitchen raw material inventory and wine billing in the restaurant, fills in the daily report of catering cost, and reports it to the finance department manager, restaurant manager and chef before 9: 00 the next morning. 3. Do a good job of cost analysis. After calculating the daily report of catering cost, the cost accountant will analyze the actual cost rate of various catering businesses (food, drinks, cigarettes, seafood, etc.). ) in line with the target classification cost rate set by the hotel. If there is any deviation, the reason should be found in time and the solution should be put forward. If the cost rate is high because the ingredients of dishes are not allowed, it is necessary to supervise and audit the measurement of ingredients abroad. If the cost rate is high due to the change of raw material purchase price, it should be found out whether the change of raw material purchase price is normal, and if it is normal, the vegetable price should be adjusted in time. If the inventory of raw materials is inaccurate and the pricing of semi-finished products is wrong, it should be corrected in time and the correct pricing standard of semi-finished products should be formulated. If the cost rate is too high due to the loss and waste of raw materials caused by human factors, the responsible person shall be punished accordingly. At the same time, the inventory situation of the kitchen is analyzed. For raw materials with large inventory and long storage time, it is suggested that the kitchen should buy less or not, and for raw materials with short shelf life, it is suggested that the kitchen should buy them frequently and sell them quickly. Write weekly food and beverage cost analysis report. Hold a cost analysis meeting once a week, attended by buyers, chefs, cost accountants, catering managers and financial managers. Report the problems existing in the process of purchasing and using raw materials, and the areas where cost accounting and control need to be improved and strengthened. The control and accounting of the daily cost of catering can reasonably control the purchase, prevent the backlog and waste of raw materials, and improve the utilization rate and freshness of raw materials. Prevent chefs from matching human dishes and truly be genuine. At the same time, it can find problems in time, plug loopholes, reduce waste, put an end to unhealthy practices and increase benefits. The cost of catering industry generally adopts the method of "reverse extrusion cost" 2. Purchase materials in the workshop, such as vegetables and spices, and debit them according to bills and acceptance documents: raw materials are credited: cash (or bank deposits); Debit according to the workshop picking outbound order: operating cost credit: raw materials; Inventory the remaining materials in the workshop at the end of the month, debit according to the inventory table: operating cost (red letter) credit: raw materials (red letter) 5. Carry-over costs (actual operating costs incurred this month) Borrow: operating costs Loan: raw materials