What is the current profit margin of China s catering industry? and an analysis of the current cost

I am a member of the restaurant business. In fact, catering is the king of all industries. The most attractive point should be the high profit and quick results. In the domestic catering industry, the gross profit has reached 80% to 150%, and the net profit is unimaginable.

It is normal for the general gross profit margin of the catering industry to reach 50% to 60%.

Gross profit is the income that does not remove all expenses such as employee salaries, utilities, taxes, etc. For example, if you have 1,000 yuan in the cash box at the end of the day, this is gross profit; If you remove all expenses such as salary, utilities, taxes, rent, etc., the net profit you will save. If you deduct the above and have another 600 yuan, that's what you earned.

In addition to the cost of ingredients, the large hard expenditure of restaurants is labor. The more complete the system in all aspects, the larger the scale of the restaurant, the higher the manpower of its stores. It should be clear that labor costs not only include wages, but also involve employee bonuses, overtime pay, incentives, and related benefits related to organizational learning, training and growth.

Restaurants that are slightly larger and have better business have almost more than 25% labor costs. The cost of water and electricity is different for different business categories and formats. If it is a shopping mall restaurant, the cost is generally higher than that of street shops.

Most malls don't allow natural gas, so you can only use electricity; The cost of gas for Chinese food is much higher than that of other categories, because Chinese food involves the frequent use of fierce stoves and so on. The cost of rent includes not only the cost of the restaurant, but also the cost of renting the staff dormitory. and incidental costs incurred by the site, such as property management fees and garbage removal fees.

In general, the gross profit margin of the catering industry is about 60%, the rent cost is 20%-30%, the labor cost accounts for 15%-20%, and the net profit is 15%-25%.

1. Net profit margin of catering industry.

Generally 8 10 is considered normal.

2. Calculation method of net profit margin of catering industry:

Net Profit Gross Margin 69 35 Personnel Costs 18 Utilities Costs 5 Lease Costs 25 Amortization Costs 8 Other Costs 5 8 35 .

3. The cost of ingredients in the catering industry is 20 30.

4. Personnel costs generally account for turnover.

of 18. 5. The cost of water and electricity generally accounts for 5% of turnover.

6. Amortization costs, decoration and equipment input costs are amortized over 5 years, accounting for 8% of turnover.

7. The leasing cost generally accounts for less than 25% of the turnover.

8. Other costs, logistics costs and publicity expenses account for 5% of turnover.

9. The catering business tax is 5 65, that is: gross profit margin, turnover, food cost and business tax 69 35.

1. The net profit margin of the catering industry is generally 8 10, which is considered a normal value.

2. Calculation method of net profit margin of catering industry:

Net Profit Gross Margin 69 35 Personnel Costs 18 Utilities Costs 5 Lease Costs 25 Amortization Costs 8 Other Costs 5 8 35 .

3. The cost of ingredients in the catering industry is 20 30.

4. Personnel costs generally account for 18% of turnover.

5. The cost of water and electricity generally accounts for 5% of turnover.

6. Amortization costs, decoration and equipment input costs are amortized over 5 years, accounting for 8% of turnover.

7. The leasing cost generally accounts for less than 25% of the turnover.

8. Other costs, logistics costs and publicity expenses account for 5% of turnover.

9. The catering business tax is 5 65, that is: gross profit margin, turnover, food cost and business tax 69 35.

Generally 25%-35%.

It also depends on what kind of store you are, what you do, local prices, labor costs, unit prices of dishes, etc., which are directly related to the gross profit of catering.

If the procurement cost can be controlled in the two links and the utilization rate of kitchen vegetables can be strictly controlled, the gross profit of catering can generally reach 42%.

In China, the cost of procurement is difficult to control, and the best I have come into contact with now is to use the bidding method, and at the same time, it can be measured by the method of purchasing prices!

In addition, there is also a big gap between the profits of Chinese and Western food, which can reach more than 10%!

Extended content. Gross profit accounting and expense collection of catering enterprises.

1) The correct method of kitchen gross profit accounting, catering enterprises to effectively control production costs and improve the level of gross profit, first of all, must master the correct gross profit accounting method, and the operating and management expenses and production costs are separately accounted for and reasonably collected, which is the premise of improving gross profit.

The following example is used to illustrate the correct gross profit accounting and expense collection method of catering enterprises.

A catering enterprise has a monthly billing amount of 1 million yuan (including 200,000 yuan for wine), discounts and free orders (all kinds of entertainment), discounts and free orders (internal employee consumption), discounts and free orders (food tasting, evaluation, etc.), discounts and free orders (customer demolition due to the front office), discounts and free orders (customer demolition due to kitchen reasons) are 10,000 yuan each, a total of 10,000 yuan, the amount of voucher consumption (the amount of coupons - free to find) is 90,000 yuan, and the amount of actual receipts (including cash, checks, credit cards and accounts) is 900,000 yuan. The cost of raw materials is 300,000 yuan, and the amount of returned vegetables (already served) is 10,000 yuan.

Then the correct calculation method of the comprehensive gross profit margin of the kitchen is:

Kitchen comprehensive gross profit margin = (1 million - 200,000 - 300,000 + 10,000) (1 million - 200,000 + 10,000) = 510,000 810,000 =.

Theoretically, the comprehensive gross profit margin of the kitchen calculated by this correct accounting method should be consistent with the theoretical gross profit margin calculated by standard recipes, raw materials, and raw material yield.

And the wrong calculation of the comprehensive gross profit margin of the kitchen is:

Kitchen comprehensive gross profit margin = (900,000-200,000-300,000) (900,000-200,000) = 400,000 700,000=.

The comprehensive gross profit margin of the kitchen calculated by this incorrect accounting method involves returns, discounts, free orders and coupons.

** and other factors, which are very different from the theoretical gross profit margin and are not comparable.

With the correct calculation method of comprehensive gross profit margin of the kitchen, it can be obtained:

Kitchen comprehensive cost rate = 300,000 (1 million - 200,000 + 10,000) = 300,000 810,000 =

The calculation method of the cost of raw materials for each amount is as follows:

Cost of ingredients = (total amount of bills - amount of drinks) * comprehensive cost rate of the kitchen.

This is a broad question, it is fast food, light food, dinner, Chinese, Western, buffet, roadside stalls.

It's better to ask if it will rain today next year.