Correct calculation formula for kitchen dishes?

The calculation formula of gross profit margin used in general restaurants and kitchens is: gross profit+cost = selling price, and gross profit margin = (selling price-cost)/selling price. This gross profit calculation method is different from the general factory financial calculation method. The general factory gross profit calculation method is: gross profit rate = (selling price-cost)/cost.

Details are as follows:

I. Introduction

As a restaurant manager, it is very necessary to read the monthly financial statements. However, it is not easy to truly understand and be familiar with the meaning of every data in financial statements, grasp the internal relationship between data, and find out the shortcomings in business and the direction of efforts.

Second, the calculation formula

1, cost accounting is to calculate the cost of each dish, which should include raw materials and fuel, and then get this number * 1.5 to get a?

2. Calculate the cost of human resources: (store rent+worker's salary+boss's salary+water and electricity+national tax and local tax) divided by the total number of vegetables sold each month (this is difficult to estimate) * 1. 15 to get b?

3. Depreciation expense of fixed assets: (decoration+tables and chairs+pots and pans) /(36)/ divided by the total number of dishes sold each month *1.125 = c. The price of each dish is A+B+CB+C.