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How should accountants in the catering industry calculate costs? Be more specific.
The financial statements of the catering industry are generally divided into the following parts: 1. Income
Net income = main business income - discounts, zeros, etc. 2. Other income
3. Main business costs
Aquatic products, meat, vegetables and bean products, fruits, rice, noodles, eggs and snacks, seasonings and dry goods, alcoholic drinks and homemade drinks; 4. Gross profit margin ( Total revenue)
V. Gross profit margin (net revenue)
VI. Total sales expenses
1. Fixed expenses (lease fees, amortization of decoration fees, Commercial insurance)?
2. Customer discount
3. Total labor costs (salaries, social security, staff meals, welfare fees, dormitory fees)
4 , regular expenses (fuel, water, electricity, material consumption, paper towels, cleaning fees, etc.)
7. Total administrative expenses
Entertainment expenses, recruitment fees, head office management Fees and others
8. Total financial expenses
Card processing fees, financial institution fees, interest income, others
9. Non-operating expenses
10. Taxes and surcharges
11. Total profit
12. Income tax expenses
13. Net profit
14. If the net profit margin is helpful to you, please adopt it. Wish you a happy life!
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