Traditional Culture Encyclopedia - Hotel franchise - How much is the hotel food charge?
How much is the hotel food charge?
The traditional custom of catering industry is that the product cost is only the cost of main ingredients, ingredients, spices and fuel. Operating expenses are expressed in other percentages, for example, 30%, 40%, 50% and 60% of gross profit.
Accounting of food cost rate in catering industry (calculation): the accounting of meal cost such as raw materials, seasonings and ingredients actually consumed by enterprises must pass the subject of "operating cost". When collecting materials, debit the "operating cost" account and credit the "raw materials" account; When adjusting the catering cost at the end of the month, debit the "operating cost" account (in red) and credit the "raw materials" account (in red), and then rush back in full at the beginning of next month.
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