What are the main business costs of the hotel?

The main business costs of the hotel include:

1. Hotel catering services are reflected in: purchasing food, blending materials, drinks, energy costs such as water and electricity generated in the service process, salaries and salaries of restaurant waiters and managers, etc.

2. Hotel room service is embodied in the following aspects: daily necessities of rooms, public facilities and supplies provided for guests, washing expenses of cleaning items in rooms, water and electricity expenses, salaries and salaries of service personnel and management personnel, etc. If there are entertainment projects, the same is true.

The main business cost refers to the direct cost that a company must invest to produce and sell products or services related to its main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets. "main business cost"

It is used to calculate the actual costs incurred by an enterprise due to its daily activities such as selling goods, providing services or transferring the right to use assets. Under the subject of "main business cost", a subsidiary ledger should be set up according to the main business type for detailed accounting. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the transfer.