How to calculate the cost of the restaurant

You can use the following methods to calculate profit and cost.

One. Cost: 1Fixed costs per month (i.e., fixed expenses per month) such as; Rent. Personnel salaries. Tax. Depreciation allocation.

2.Variable costs of hydropower. Raw materials (oil, salt. Subdivide into two dishes per serving. Turnover (daily) month.

Three. Unit gross profit margin % = selling price - raw material cost.

Four. Capital Break-Even Point = Turnover - (Fixed Costs + Variable Costs) * Gross Margin % The operating income of the day is 1000 yuan - variable cost of 500 yuan = gross profit margin 100%.

fixed expenses; 12,000 yuan per month = 400 yuan per day.

Net profit = 1000 yuan - 500 yuan - 400 yuan = 100 yuan = 10% break-even point = daily operating income must be more than 900 yuan, and the gross profit margin must be controlled at 100% to protect the capital.

Of course, there are specific calculations.

There is a special cost accounting for wine, and large hotels will also set up a cost department in the financial department, which is responsible for cost accounting, cost control, cost analysis, and when necessary, also participates in market research, purchase pricing, product adjustment, etc.

In the cost accounting, large-scale hotels and restaurants are required to have a cost card for each dish and wine (mainly homemade drinks), which lists in detail the specifications of the dish, as well as the amount of each main ingredient, auxiliary material and seasoning; At the same time, cost accounting accounting should also have an in-depth understanding and grasp of the yield rate of raw materials (such as the rate of purchasing pork chops and processing them into fine rows, and the proportion of net materials after slaughtering fresh products), the growth rate (such as the weight ratio of shark fin, bird's nest, and dried sea cucumber from dry goods to the completion of growth), and the proportion of ingredients (for example, the red oil of Sichuan cuisine is mixed with a variety of raw materials, but only "red oil **g" will be used on the dish card to express).

The cost card of the dish is provided by the chef in charge. The cost card for drinks is provided by the bar supervisor.

The cost accounting accounting calculates the cost of each dish according to the amount of raw materials listed in the cost card, and then according to the planned price of raw materials (if there is an inventory software system, the weighted average price of the past three months can be used); If the cost card indicates special marks such as "net material" and "wet goods", it is also necessary to convert the yield rate and the increase rate.

The cost card is not static, the main reason, the first aspect is the market price fluctuation of raw materials for dishes; The second aspect is that the yield of some seafood is different in different seasons; Thirdly, the change of chefs in individual hotels and the changes in the ingredients of dishes; ......

It should be noted that in the hotel industry and the catering industry, the cost of dishes (and drinks) is only calculated as direct costs, and does not need to be depreciated, amortized, or labored, which are included in the period expenses.

The concept of gross margin is widely used in this industry and is calculated as:

1. Gross profit margin = (sales price - cost) Cost * 100% This is the cost-plus gross profit margin.

2. Gross profit margin = (sales price - cost) Sales price * 100% This is the gross profit margin of sales.

The cost in this is the direct cost.

1.Cost of raw materials consumed in the current period Raw materials purchased in the current period - raw materials in the closing balance.

2.Cost price = purchase price (yield rate feeding standard (quantity).

3.Gross profit margin (selling price - raw material cost) selling price * 100 .

4.Selling price Raw material cost (1 gross margin).

5.The selling price of raw materials The cost of raw materials The mark-up amount.

6.Markup Gross Margin (1 Gross Margin).

7.Raw material value Wool value (quantity of secondary materials, unit price, number of feet, unit price).

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

There are still questions that can be asked;

After paying attention, you can feel free to ask questions.