The six steps of food and beverage cost accounting included setting accounting objectives and scope, collecting and sorting out relevant data, allocating indirect costs, calculating costs, analyzing and evaluating costs, and formulating management measures. First of all, the goal and scope of the accounting needed to be clear. It could be the entire enterprise, a certain department, or a certain period of time. Then, collect and organize relevant data, including direct and indirect costs. Next, he would allocate the indirect costs and reasonably allocate the costs unrelated to food production. Then, he calculated the total cost and added the direct cost and the indirect cost to get the total cost. After the cost accounting was completed, the results needed to be analyzed and evaluated, comparing the cost differences between different products or services, and finding out the reasons for the differences. Finally, according to the analysis results, the corresponding management measures were formulated to improve the operating efficiency.
The cost accounting form of the food and beverage industry was a tool used to calculate the cost of the food and beverage industry. It could be seen that there were many templates and methods for the cost accounting form of the food and beverage industry. These forms could help the restaurant owners accurately calculate key indicators such as the cost of ingredients, gross profit margin, and sales price, so as to make cost control and business decisions. The specific accounting methods included filling in the material inventory, the dish cost table, the catalog page, and so on, as well as calculating the gross profit rate, sales price, and other formulas. By using these cost accounting forms, restaurant owners could better understand their operating costs, improve their business strategies, and improve their profits.
There were six methods to control the cost of food and beverage, including: regular inventory method, reasonable arrangement of labor allocation, full control method, reasonable purchasing, strengthening financial management, and margin cost and opportunity cost. The regular stocktaking method was a simple method to calculate costs and profits through regular stocktaking. The reasonable arrangement of labor allocation referred to the recruitment of employees according to actual needs and the reasonable arrangement of their working hours and tasks to reduce labor costs. The full control method was to achieve the goal of cost control through the active participation of all kitchen staff. Purchasing reasonably referred to establishing a stable cooperative relationship with the supplier, formulating a purchasing plan, avoiding excessive purchasing, and ensuring the quality of the ingredients. Strengthening financial management was the foundation of cost control, including establishing a sound financial system and process, recording and checking income and expenditure in a timely manner, and conducting financial analysis. Marginal cost and opportunity cost meant that while increasing production and sales, one had to consider the increase in cost and the impact of opportunity cost.
There were two common cost accounting methods for food and beverage enterprises: measurement method and estimation method. Among them, the estimation method was the most commonly used method. According to the actual situation of the restaurant, the average seasoning cost of each sales specifications was calculated. Before calculating the cost, he should determine the composition of the raw materials for each dish with the chef to understand the cost composition of the dish. After determining the cost, you should communicate with the boss to determine the gross profit margin. The specific methods of cost accounting included net material rate, raw material cost, and so on. The net material ratio refers to the ratio of the weight of the usable part of the food raw materials after preliminary processing to the total weight of the raw materials before processing. The raw material cost is calculated according to the unit price of the raw material, the net material ratio, and the net material weight. The functions of food and beverage cost accounting included reasonably setting sales prices, controlling costs, promoting and improving business management, and revealing the factors that caused the rise and fall of product costs. The common calculation method was: cost of the month = beginning inventory + collection of the month-end inventory. There were different accounting methods for food and beverage costs according to the production methods and varieties of kitchen products, including the order carry-over method. In general, food and beverage cost accounting was a comprehensive calculation of the raw materials consumed by food and beverage products in order to find the cost of a certain type and quantity of products.
According to the search results provided, the following conclusions could be drawn: The cost of the food and beverage industry included the cost of ingredients, rental property, labor costs, water, electricity, promotion fees, and other miscellaneous expenses. The specific cost ratio was as follows: the cost of ingredients accounted for 3 - 5 -40% of the turnover, the rental property accounted for 10-15%, the labor cost accounted for 15-20%, the water, electricity and gas accounted for 3-5%, and the promotion fee/miscellaneous fee accounted for 1-2%. These proportions were only theoretical values. The key to truly controlling the cost of food and beverage was to increase turnover. Some of the data might be different depending on the source, but overall, these proportions could be used as a reference for food and beverage costs.
The Catering Cost Analysis Form was a form used to analyze the various costs of the Catering industry. We can understand that the cost of food and beverage mainly includes the cost of food raw materials, labor costs, and operating costs. Among them, the cost of food raw materials included the purchase specifications and quality of food raw materials. The calculation method of the net material rate could be calculated by the net material quantity and the net material unit price. Labor costs included employment costs, salary taxes, and employee welfare fees, which generally accounted for 12% to 18% of operating income. Operating costs include utility fees, fuel fees, insurance fees, material consumption, amortization of low-value consumables, depreciations, etc. We can use the form template to analyze and calculate the cost of food and beverage. The specific form template could be downloaded or created using software such as Excel.
The cost of the food and beverage industry could be divided according to different classification standards. The following cost breakdown: 1. Food cost: refers to the cost of all kinds of food raw materials used to make dishes, including the cost of main ingredients, ingredients, and seasoning. 2. Labor cost: Including salary, bonus, accommodation, training, welfare, etc. 3. " Operating expenses: Including rent, utility bills, equipment depreciations, interest, taxes, insurance, and other miscellaneous expenses. 4. Direct costs: refers to the costs directly consumed in the production process of food and beverage products, such as food costs and beverage costs. 5. [indirect costs: refers to other costs incurred during the operation process, such as human resource costs and some fixed expenses.] 6. Fixed costs: refers to costs that do not change with production, such as rent and human resources. 7. variable cost: refers to the cost that changes with the production volume, such as food cost. 8. "Current expenses: refers to rent, utility fees, equipment depreciations, interest, taxes, insurance, and other miscellaneous expenses." It should be noted that the above classification details are summarized based on the search results provided. There may be other cost classification methods.
The four elements of food and beverage cost control were purchasing management, inventory management, personnel management, and dish pricing. Purchasing management was one of the most important costs of a restaurant. Through reasonable purchasing management, the price of raw materials and food could be reduced, and the cost could be reduced. The inventory management included regular inventory checks and timely adjustment of inventory quantity and quality to reduce capital occupation and food waste, and to improve capital turnover and profit margin. Personnel management involved various positions in the food and beverage business, including financial personnel, food buyers, management personnel of the food and beverage department, and grassroots staff. Through flexible human resource management, efficiency could be improved and costs could be reduced. The pricing of dishes referred to reasonable pricing based on cost and market demand to ensure profit and increase competitiveness. Through reasonable management of these four elements, the food and beverage business could reduce costs and improve efficiency, achieving sustainable development.
The canteen cost accounting table was a tool used to calculate the cost of canteen dishes. We can understand that the canteen's cost accounting table includes the cost of purchasing ingredients and the cost of management wages. The cost of purchasing ingredients was the foundation of the canteen's food and beverage costs. They should strictly abide by the purchasing standards and price range, and consider factors such as transportation costs and storage costs. The management salary cost was a large part of the food and beverage cost. It was necessary to pay attention to management and reduce the salary cost. However, the specific cost accounting table of vegetables was not found in the search results provided.
The six steps of learning ancient poetry included understanding the poem title, knowing the poet, reading the poem, understanding the poetic meaning, understanding the poetic feeling, and memorizing the poem.
The restaurant alliance was a way to start a business. It could allow newcomers to quickly learn and adapt to the restaurant industry. Franchising food and beverage brands usually provided mature product systems, operating models, and supply chain support. According to the 2023 China Restaurant Franchise Top 100 List released by the China Chain Store Management Association and Meituan, brands such as Ruixing Coffee, Shuyi Burning Immortal Grass, Tanyu, Frog Xiaoxia, Little Fat Sheep Hotpot Restaurant, Xiaolongkan Hotpot, Yang Guofu, etc. were selected as the top 100. The specific food and beverage joining fees and investment quota varied according to the brand and region, and could be chosen according to one's own needs and budget. Ninety-nine cents also announced the opening of some of its brands, such as Tai 'er pickled fish and Shan's sour soup hotpot outside the mountain. In general, the restaurant alliance was a business choice worth considering, but the specific brand and cost needed to be chosen according to individual circumstances.