What is the cost accounting method of hotel drinks?

1. Cost \xd\ broadly, it includes raw materials, wages and other expenses (including water, electricity, gas, tableware and kitchenware purchase expenses, tableware breakage expenses, cleaning and washing expenses, office supplies expenses, bank interest, leased property rent, telephone charges, travel expenses, etc.), that is, \xd\ cost = direct materials+. Usually, the hotel cost accounting only refers to the narrow sense of cost accounting. \xd\ II. Composition of cost \xd\ Hotel cost generally includes three parts: direct pulling cost, outbound cost and damage cost (net loss of inventory), namely: \xd\ Hotel cost = direct pulling cost+outbound cost+net loss of inventory \xd\ All hotel materials must be checked and accepted by the receiving department when entering the hotel (the personnel involved in receiving goods are the receiver and the head of the using department) \xd\ The net loss of inventory refers to the difference between the number of inventory counts and the number of accounts saved through physical inventory. During the operation of the hotel, due to various reasons, it is inevitable that the accounts do not match with the facts. For example, after the products are produced, the bartender accidentally breaks the drinks. Waiter III. Calculation of (consumption) cost \xd\ Calculation of consumption cost is calculated by the method of backward extrusion: \xd\ consumption cost = opening balance+current increase-current decrease-final balance \xd\ among them. The balance at the beginning and the end of the period is obtained by multiplying the inventory quantity at the end of the previous period and the current period by the unit price respectively. The increase in the current period includes direct drawing, picking and transfer-in (material transfer between departments), and the decrease in the current period refers to the part where the return, transfer-out and extraordinary losses are allowed to be written off. \xd\ IV. Cost indicator \xd\ 1. Gross profit rate income minus direct materials is gross profit, and gross profit rate refers to the proportion of gross profit in income, that is, gross profit \xd\ income-direct materials \xd\ gross profit rate = ×%\xd\ income \xd\ 2. Cost rate cost (? That is, how much does it cost per unit income to realize \xd\ direct materials \xd\ cost rate = ×%\xd\ revenue \xd\ the gross profit \ revenue-direct materials \xd\ cost profit rate =×% \ direct materials \ xd. Hotel cost control takes the generalized cost as the control object. \xd\ The purpose of operation is to get the maximum profit with the minimum investment, and income minus cost equals profit. Increasing income and reducing expenditure are two basic ways to increase profit, and the purpose of cost control is to save expenditure and put an end to waste and unnecessary expenditure. It can be divided into three parts: purchase cost control, operating cost control and logistics cost control. \xd\ I. Purchase cost control \xd\ Purchase cost control lies in the control of purchase quantity and purchase unit price, with emphasis on the control of purchase unit price. According to the actual situation, each department will list the name, purchase quantity and specifications of the items it needs in the form of a purchase application form, and submit them to the purchasing department for price patrol. After the purchasing department conducts price patrol, it will fill in the market survey price and submit it to the hotel general manager (or relevant person in charge) for approval. Only after the general manager approves can it be purchased. For the materials (such as vegetables, fruits, meat, meals, etc.) that each production department must use every day, the purchasing department, the employees of the headquarters and the production department can conduct market research first, and then the production department, the cost department and the purchasing department will work out a Quotation Form together with the suppliers, which will take effect after being approved and signed by the hotel's superior leaders. The production department will send a purchase application form to the purchasing department according to actual needs, and the purchasing department will order the goods. Specifically, the following points should be done well: \xd\ 1. Establish a perfect examination and approval system for purchasing applications, and put an end to unreasonable and unnecessary blind purchasing; \xd\ 2. Set up a pricing team composed of the heads of the purchasing department, the cost department and the production department, conduct market research on the materials needed by the hotel production department on a regular basis, and work out a Quotation Table with suppliers on a regular basis to keep the price as low as possible; \xd\ 3. The purchasing department should develop suppliers as much as possible, and compare goods to ensure the quality of goods and reduce the purchase price. \xd\ II. Operating cost control \xd\ Operating cost control refers to the cost control of business departments including kitchen, bar and guest room. Specifically, it should be done as follows: \xd\ 1. Use perpetual inventory system in accounting for drinks, expensive food in the kitchen, linen used in guest rooms, tableware used on the floor, etc. (i.e., ending account deposit = beginning balance+current purchase-current sales, net profit and loss of inventory = actual deposit-account deposit), and order the person in charge of the relevant objects to make compensation if there is any inventory loss; \xd\ 2. Conduct random checks on kitchen, bar and other production departments from time to time, severely investigate and deal with the phenomenon of wasting raw materials and "beating cats", and resolutely put an end to waste and theft; \xd\ III. Logistics cost control \xd\ Logistics cost control refers to the control of the use of office supplies, material supplies, water, electricity and gas in various departments. We should do the following: \xd\ 1. Check the water and electricity usage of each business point irregularly to reduce waste; \xd\ 2. Strict examination and approval system shall be implemented for all kinds of office supplies and materials, and those that should not be received shall not be approved, and waste is strictly prohibited; \xd\ 3. Supervise all departments to make the best use of all kinds of office supplies and materials, and trade in the old ones for the new ones; \xd\ Resolutely put an end to the phenomenon of "public use for private use", and prohibit employees from taking hotel materials out of the hotel and making personal calls from the hotel phone.