What Are The Characteristics Of Turist Hotel Catering Cost Accounting?

In Turist Hotel, the only production product department of the restaurant department, its products directly import food, and directly supply to customers through sales and services.

At present, the main guests of Turist Hotel are tourists, overseas Chinese and Hong Kong, Macao and Taiwan compatriots.

These conditions bring the following characteristics to the calculation of the cost of food: the variability of 1.'s income is large, and the income of the catering department occupies a large proportion in the Turist Hotel. In China, the income of general Turist Hotel accounts for 30-40% of the total revenue.

Since the daily intake and consumption per capita of food and beverage department are not fixed, the variability of their income is very large. By strengthening the management and management and highlighting the flavor characteristics, the Turist Hotel can expand sales volume and increase revenue through various measures. By reducing the cost of raw materials and reducing the cost of food, the gross profit can also be increased.

Therefore, the economic benefits of catering revenue and catering department have greater scalability, accounting management is good, more revenue, more gross profit; management accounting is not good, less income, less early.

Therefore, Turist Hotel should strengthen the management and catering cost accounting of the catering department, and increase the sales volume, reduce the cost and increase the economic benefits.

In the course of operation, 2. also performs three functions: production, sale and service.

The management of the catering Department of Turist Hotel is different from that of other production departments. The characteristics of food and beverage production are buyers first, after production, and now producing and selling. It brings certain difficulties to the management of guests entering the restaurant ordering dishes to the cooking and drinking department. First, the names of the products are difficult to predict, and the randomness is strong.

The composition range of 3. diet cost is different from that of production and processing enterprises.

The cost structure of food products is different from that of production and processing enterprises.

The cost of products for production and processing enterprises includes consumption of raw materials, fuel and power, wages, workshop expenses and enterprise management fees.

The cost of food products includes only the raw materials consumed, that is, the main ingredients of food products, ingredients, condiments, fuel, wages and other expenses. Three, according to the current accounting system, it is included in the "business expenses", not counting the cost of hotel products.

Because there are many varieties of food and quantity, while selling and selling are closely linked, it is difficult to complete the cost calculation by product. Therefore, it is only required to calculate the total operating cost and gross profit.

The tourist restaurant can calculate the cost and gross profit according to the restaurant, bar or business type (Chinese dishes, Western dishes, drinks).