Traditional Culture Encyclopedia - Hotel reservation - What is the use of hotel accounting for the physical inventory of kitchen and warehouse at the end of the month? How to calculate the cost after the specific inventory? Thank you!

What is the use of hotel accounting for the physical inventory of kitchen and warehouse at the end of the month? How to calculate the cost after the specific inventory? Thank you!

Inventory is a means of enterprise management and control. Finance generally does not touch the real thing, but keeps accounts according to the figures on the documents circulated by various departments. Under normal circumstances, the physical objects are kept and used by various departments, and there are some situations such as negligence, weak sense of responsibility, lack of moral quality, accidents and normal wear and tear, which may lead to the inconsistency between the figures recorded in the financial account and the quantity (amount) of the physical objects. This requires inventory to find problems, find out the reasons, correct mistakes in time, and adjust in time, so that financial management can reflect the financial situation of enterprises in time and accurately.

Generally speaking, the collection cost is calculated according to the following formula:

Quantity at the beginning of this month+purchase this month = collection this month+inventory at the end of the month.

The above formula, quantity and amount are also applicable, but pay attention to your inventory accounting method.

Then this month's collection = at the beginning of this month+this month's purchase-end-of-month inventory.

This month's collection is actually the kitchen cost you mentioned this month, and the purchase amount at the beginning of this month and this month is fixed. In this formula, if the cost of this month is large, then the inventory at the end of the month must be small. If the cost of this month is small, then the inventory at the end of the month must be large. (In the case of a certain income, is the greater the cost this month, the smaller the profit, which is more unfavorable to the chef? On the contrary, what if it costs less this month? Is the profit bigger? Then, the more bonuses linked to profits, the better for the chef. )