Hotel cost carry-over

The cost accounting of catering service industry does not need to be completely detailed, unless it is a large chain catering, controlling logistics and raw materials. Ordinary restaurants do not need to classify income. If it is used for credit card consumption, it will be treated as advance payment when the card is used, and it will be treated as income when it is actually consumed. Let's talk about cost accounting first:

The catering service industry can set the production cost to calculate the product cost of the current month, and carry it over to the main business cost according to the actual situation at the end of the month.

Under the production cost, you can set up direct materials and direct labor to calculate the restaurant ingredients and employees' salaries (not the level of front desk manager, but all kitchen staff including chefs, as well as front desk foreman and service personnel). )。 The cost of transferring to the main business at the end of the month.

Housing rent, equipment depreciation and decoration amortization are all accounted for in management expenses, and detailed accounting is set up. Reusable turnover materials such as tableware are directly accounted for in the account of turnover materials, and you can choose to adopt the five-five amortization method or the one-time amortization method when collecting.

-The above is a rough accounting. Let's talk about how to confirm the specific cost first.

Use the reverse tying method commonly used in supermarket retail industry. As our Ministry of Finance and trade associations have not issued accounting standards for the catering industry, we can only deal with them under the framework of accounting law and enterprise accounting standards according to the actual situation.

Every month, the materials purchased will have a purchase ledger, which is registered by the restaurant purchasing department, and the name, quantity, price and so on of the purchased materials are registered in detail. Because the restaurant operation will have a large number of recipients every day, it only needs proper examination and approval management, and does not need too much accounting management. At the end of the month (or before or after work on a certain day of each month), the materials shall be counted and registered. According to the balance at the beginning of the month plus the purchase of this month minus the inventory at the end of the month, the quantity and amount of materials actually used (collected) this month are calculated.

Oil supply, salt, sauce, vinegar, etc. After determining the remaining quantity, you can also use the reverse binding method. The specific remaining quantity can be estimated according to what you see during the inventory, without being too detailed.