Cost accounting for catering industry accounting

1. Costs in the catering industry are generally calculated using the “cost squeeze” method.

2. Purchase vegetables, spices and other supplies for the production room, and record them in the account according to the bills and acceptance forms

Debit: raw materials

Credit: cash (or bank deposit)

3. Enter the account according to the production room’s material delivery note

Debit: operating costs

Credit: raw materials

4. At the end of the month, The remaining materials in the production room are counted and recorded according to the inventory table

Debit: operating costs (red letters)

Credit: raw materials (red letters)

5. Carry-forward costs ( The actual number of operating costs incurred this month - the end-of-month inventory)

Debit: profit for the year

Credit: operating costs

6. At the beginning of next month, transfer the previous month The remaining materials in the inventory list will be recorded in the next month's account (the amount in red in the previous month's inventory).

Debit: operating costs

Credit: raw materials

7. Cost calculation:

The cost is the price of various raw materials for the dish Plus the price of fuel.

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

In terms of main ingredients, it is also necessary to calculate the net material rate of raw materials and the yield rate of cooked products, so that the cost of the dishes can be accurately calculated.

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

Extended information:

Operating costs are directly related to operating income, and the vesting period and various direct expenses of the vesting objects have been determined. Operating costs mainly include main business costs and other business costs.

1. Main business costs

Main business costs are the costs incurred by an enterprise in regular activities such as selling goods and providing labor services. Enterprises generally transfer the cost of goods sold and services provided to the cost of the main business when confirming the income from the main business of selling goods and providing services, or at the end of the month.

The main business costs are calculated in detail according to the type of main business. At the end of the period, the balance of the main business costs is transferred to the "profit for the year" account. After the transfer, there is no balance in this account.

Enterprises should calculate the confirmation and carryover of main business costs through the "main business costs" account.

When an enterprise carries forward its main business costs, it debits the "main business costs" account and credits the "inventory goods" and "labor cost" accounts. At the end of the period, the balance of the "main business cost" account should be transferred to the "profit for the year" account, the "profit for the year" account should be debited, and the "main business cost" account should be credited.

2. Other business costs

Other business costs are the expenditures recognized by the enterprise for other operating activities other than the main business activities. Other business costs include the cost of sales materials, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging, etc.

Enterprises should calculate the recognition and carry-forward of other business costs through the "other business costs" account.

For other business costs incurred or carried forward by the enterprise, the "other business costs" account is debited and "raw materials", "turnover materials", "accumulated depreciation", "accumulated amortization" and "bank" are credited. Deposits" and other accounts. At the end of the period, the balance of the "Other business costs" account should be transferred to the "Profit for the year" account, the "Profit for the year" account should be debited, and the "Other business costs" account should be credited.

Baidu Encyclopedia-Operating Costs