Catering industry cost accounting, what is the catering industry cost accounting method?

Calculation of costs:

The cost is the combination of the various raw materials of the dish plus the fuel.

This includes: the main ingredients, ingredients and seasonings of the dish.

On the main ingredients, it is necessary to calculate the net feed rate of raw materials and the yield rate of cooked products, so that the cost of the dish can be accurately calculated.

Net feed rate: refers to the yield rate of some vegetables, seafood, fish, etc.

Hello, if you want to talk about the cost accounting of the restaurant, it is simple: on a monthly basis. the amount of utensils used in the front hall and kitchen; Labor costs (wages), miscellaneous expenses (office supplies, store maintenance costs, etc.), plus the inventory of the front office kitchen this month is the cost of the month.

How important is costing in the restaurant industry? Do you know?

Please send me a copy, thank you so much.

The cost accounting method of catering enterprises is as follows: the calculation formula is: the cost of raw materials consumed in this month = the balance of kitchen raw materials at the beginning of the month + the amount received this month - the inventory at the end of the month.

The common formula for cost calculation of the catering service industry: the cost of raw materials consumed in the current period Raw materials purchased at the beginning of the period Raw materials purchased in the current period - raw materials in the balance at the end of the period, cost price = purchase price (yield rate, feeding standard (quantity).

Composition: Since production, sales and service are unified in the selling price, in addition to the cost of raw materials (main materials, ingredients, seasonings) and fuel costs, other expenses, such as employee wages, rent, taxes, water and electricity costs, operating and management expenses, etc.

It's hard to break them down in the selling price. Therefore, the traditional habit of the catering industry is that the cost of the product is only calculated as the cost of the main ingredients, ingredients, seasonings, and fuel. Operating and management expenses are expressed as percentages, for example, by using gross sales margin % and so on.

Characteristics of cost accounting methods in the catering industry:

1. The variable cost ratio is significant.

In addition to catering products and beverages, there are also some variable costs such as material consumption in the operating expenses. These costs and expenses increase in proportion to the number of sales. This feature means that the F&B discount cannot be as large as the customer's.

2. The proportion of controllable costs is significant.

In addition to the uncontrollable expenses such as depreciation, major repair costs, and maintenance costs in the operating costs, most of the other expenses and the cost of catering raw materials are expenses that catering managers can control. The amount of these costs is directly related to how well managers control costs, and these costs and expenses account for a large proportion of operating income.

Methods of Catering Cost Accounting:

Generally, the cost of raw materials used in sold products is calculated based on the raw materials actually used in the kitchen. The accounting period is generally calculated once a month, and the specific calculation method is: if the raw materials used in the kitchen are used up in the current month and there is no left, the amount of raw materials used is the cost of the product in the current month.

If there is any surplus material, when calculating the cost, the inventory should be carried out and subtracted from the raw materials received to find the cost of the actual raw materials consumed in the current month, that is, the method of "counting consumption by inventory" should be used to calculate the cost. The calculation formula is: the cost of raw materials consumed in this month = the balance of kitchen raw materials at the beginning of the month + the amount received this month - the inventory at the end of the month.

The cost of the foodservice industry is indeed simple, and there are roughly the following formulas:

Cost of raw materials consumed in the current period Raw materials purchased in the current period - cost price of raw materials in the closing balance = purchase price (yield rate Feeding standard (quantity) gross profit margin (sales** - raw material cost) Sales** 100 Sales** Raw material cost (1 gross profit margin).

or Sales** Raw Material Cost Gross Profit Amount.

or sell** raw material cost (1 markup rate).

or sell** raw material cost markup.

Markup Gross Margin (1 Gross Margin).

Gross margin markup rate (1 markup rate).

Raw material value Wool value (quantity of secondary material Unit price Number of feet Unit price) Net material quantity Wool quantity Quantity of secondary material Foot quantity.

Net material unit price, net material value, net material quantity.

The cost of a dish is generally composed of three parts: raw materials, seasonings and fuel, but in practical application, the cost of fuel is generally not included in the cost of the dish, so it is only expressed by the cost of raw materials and seasonings. For example, a stir-fried shredded pork with green peppers, pork tenderloin costs 4 yuan, green peppers cost yuan, and all condiments total yuan, so the cost of this dish is 4+ yuan).

Catering product cost accounting is essentially the accounting of the cost of raw materials for catering products. The cost of a catering product is the sum of the costs of various raw materials consumed, that is, the sum of the cost of the main and ingredient consumed (usually in the form of raw meal cost or semi-finished product cost) and the cost of condiments. Therefore, to calculate the cost of a unit of product, it is only necessary to add up the cost of various raw materials consumed one by one.

Of course, in addition to this, there are also fixed expenses and depreciation of fixed assets to consider. Catering cost accounting and control can be realized by "EFANDB catering cost management system".

There are four commonly used methods of cost accounting in the catering industry: sequential carry-forward method, parallel carry-forward method, order accounting method and classification accounting method.

The sequential carry-over method is suitable for food and beverage products that are processed in a step-by-step manner and finally cooked. In catering management, most of the hot food is processed step by step, and the cost accounting method is to take each production step of the product as the cost accounting object, and then transfer the cost of the previous step to the next cost accounting, and calculate the total cost of catering products by analogy.

The parallel carry-over method is mainly applicable to the product cost accounting of mass production, in the production process, the cost of food raw materials for batch products is parallel, and as long as the cost of various raw materials is added, the total cost of the product and the unit cost can be obtained.

The order accounting method is to calculate the product cost according to the order of the guest, which is mainly suitable for large-scale catering activities such as conferences, teams, and banquets. In cost accounting, it is necessary to determine the meal income according to the order standard and the number of diners, then determine the gross profit margin according to the reservation standard, calculate the tolerable cost of a meal or a day, and finally organize production within the scope of the accommodating cost.

The classification accounting method is mainly applicable to the cost accounting of catering accountants and catering cost accountants. For example, the cost accountant calculates the cost consumption every day, first classifies the various documents according to the restaurant and the kitchen, and then classifies the cost documents according to food and beverages in each kitchen or restaurant, and then classifies the accounting according to the type of food raw materials, and finally calculates the various costs of each restaurant or kitchen.

Each industry has its own accounting methods and formulas, so what is the cost accounting method of the catering industry? If you don't know this part, then let's learn with Deep Space Net.

The catering industry is an industry with a large audience, and the accounting entries involved in internal accountants are the main work content of accountants.

The accounting method of catering industry cost is generally based on the actual raw materials used in the kitchen to calculate the cost of raw materials used in the sold products, and the accounting period is generally calculated once a month, and the specific calculation method is:

1. If the raw materials used in the kitchen are used up in the current month and there is no left, the amount of raw materials used is the cost of the ants produced in the current month.

2. If there is any surplus material, when calculating the cost, the inventory should be carried out and subtracted from the raw materials received to find the cost of the actual raw materials consumed in the month, that is, the method of "counting and consuming by inventory" should be used to calculate the cost.

The calculation formula is:

The cost of raw materials consumed in this month = the balance of kitchen raw materials at the beginning of the month + the amount received this month - the inventory at the end of the month.

Formula for calculating the cost of the catering industry.

The cost of raw materials consumed in the current period = raw materials purchased at the beginning of the period + raw materials purchased in the current period - raw materials in the balance at the end of the period.

Cost price = purchase price (yield * feeding standard (quantity).)

Sales** = Raw material cost (1 - gross margin).

Sales** = Raw material cost + gross profit.

Sales** = raw material cost * (1 + mark-up rate).

Sales** = raw material cost + mark-up.

Markup Gross Margin (1 Gross Margin).

Gross margin markup rate (1 markup rate).

Raw material value = wool value - (quantity of secondary material * unit price + number of feet * unit price).

Net material quantity = wool quantity - secondary material quantity - foot quantity.

Net material unit price = net material value Net material quantity: How to deal with the free bill fee in the catering industry? How do I make accounting entries?

Summary. The key to cost accounting is the accounting of inventory.

Generally speaking, food and beverage inventories are based on a physical inventory system. That is, only the number of registrations and warehousing is usually registered, and after the inventory at the end of the month, the number of "the beginning of the month + the number of warehousing this month - the number of inventory at the end of the month" is used to calculate the number of this month, and the number of this month is the amount of material consumption in the month, and the consumption quantity of each inventory * the unit cost of each inventory is the cost of materials in the current month, which is the cost of the main business.

How to calculate food and beverage costing?

The key to cost accounting is the accounting of inventory.

Generally speaking, food and beverage inventories are based on a physical inventory system. That is, only the number of registrations and warehousing is usually registered, and after the inventory at the end of the month, the number of "the beginning of the month + the number of warehousing this month - the number of inventory at the end of the month" is used to calculate the number of this month, and the number of this month is the amount of material consumption in the month, and the consumption quantity of each inventory * the unit cost of each inventory is the cost of materials in the current month, which is the cost of the main business.

The method of cost accounting for catering enterprises is as follows:

The calculation formula is: the cost of raw materials consumed in this month = the balance of kitchen raw materials at the beginning of the month + the amount received this month - the inventory at the end of the month.

Common formulas for cost calculation in the food service industry:

The cost of raw materials consumed in the current period = raw materials purchased at the beginning of the period + raw materials purchased in the current period - raw materials in the balance at the end of the period.

Cost price = purchase price (yield * feeding standard (quantity).)

Gross margin (sales** – cost of raw materials) Sales** 100

Sales** = Raw material cost (1 - gross margin).

Sales** = raw material cost + mark-up.

Markup Gross Margin (1 Gross Margin).

Raw material value = wool value - (quantity of secondary material * unit price + number of feet * unit price).

Net material unit price, net material value, net material quantity.