Key words catering cost daily cost daily report comparison analysis catering cost accounting is the focus of an important hotel cost accounting for tourism hotel accounting, so the management of large and medium-sized rice content is also the focus.
Any hotel should do cost accounting work. In addition to the monthly cost accounting for food and beverage, the store pays more attention to the cost of food and beverage. It must have real cost accounting data and correct cost accounting.
In this way, the cost of the day can be calculated by the cost of the food and beverage day, otherwise the accuracy of the cost accounting will be affected.
The cost control situation is reflected to the operators in a timely manner, which is convenient for timely conclusion. For industrial enterprises, the cost accounting method has become a system, and it has improved, and it plays the role of predicting the control in advance, and timely blocks the different cost accounting methods for various types of enterprises. Can follow.
The tourism loopholes, the passive operation is the active operation, the problem is discovered in time, and the industry cost accounting method is in the process of gradual improvement, especially to strengthen the staff's cost management awareness, and to mobilize the staff cost savings is the catering cost accounting of the tourist hotel. Each hotel has its own enthusiasm and achieves the purpose of cost control.
Accounting methods, but they are all limited to monthly cost accounting. For the Japanese accounting, I have been engaged in the financial work of tourist hotels for more than ten years.
In reality, some hotels have poor cost control, and the reasons are summarized. The cost accounting method for catering day is proposed.
That is, the main reason is the lack of monthly cost accounting, let alone the cost accounting.
The indicators that need to be accounted for are reflected in the design of the “Food and Beverage Cost Core with the increasing competition in the market, the implementation of the modern enterprise system, and the calculation of the comprehensive analysis daily report†(see the attached table, the more The more emphasis is placed on cost accounting, the accounting cost accounting is the same as the financial indicators. You can see the day-to-day business management, and then through the comprehensive analysis of the food and beverage costs, the daily report, the raw materials, the gross profit margin, the fixed variety, the operating standard, the cost, the difference, and the number of materials. The per capita income per capita, the per capita income, the cost, the profit, the material cost difference, the income, the difference between the gross profit margin of the sand raw materials, and the number of spears.
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The structure of the one-day report and the comparison of indicators The report comprehensively reflects the operation of the hotel catering industry on the same day, focusing on the direct costs, that is, the cost of raw materials and the difference between raw material costs and standard costs.
From the horizontal view of the table, the indicators in the table are divided into groups. The first group actually reflects the operating status of the day through the indicators such as operating income, which reflects the profitability, so that the operators can see the business results in time, so that the group is targeted. Standard cost.
It is used to measure the actual cost, and through the difference between the actual cost and the standard cost, the difference between the actual gross profit margin and the standard gross profit margin reflects the level of cost management. It finds that there are problems, and measures are taken in time to reduce the consumption and improve the efficiency of the raw materials.
The difference between the number of borrowed and the actual expenditure is used. It can be seen whether the raw materials are used reasonably by using the two indicators of the difference in number of raw materials, and whether the raw materials are stored on the same day or not, and whether there is waste.
The first group of people who eat through different categories can see the proportion of business income and the reasons for the increase and decrease.
The two indicators of the per capita income of the sub-competition can be seen that the average consumption level of the guests and the performance of the catering sales can help the operators understand the market, improve the variety of colors, and formulate products and prices that are marketable and well-connected.
From the perspective of the table, it is also divided into groups.
The first group is to classify the teams directly involved in the production of the dishes into categories. It is convenient for the assessment class to form the indicator. The first group is to classify the sales groups of the drinks into one category, so as to facilitate the sales of the drinks and prevent the loopholes from being combined in the current day. The total amount of the indicator today.
The first group is the cumulative number, reflecting the cumulative amount of each indicator on the day of the cutoff.
The data source of the second report and the calculation of the slope method The business income data can be filled according to the number of catering business income on the day.
There are two sources of raw material cost data. The first is that when the basic management of the restaurant department is better, the amount of raw materials consumed by the team on the day of the report can be taken, and the cost of the raw materials is calculated by the cost accountant.
In this case, the team must set up a special person to register the daily consumption of the balance.
The first is that if the above management level is not reached, the number of the day's receipts or the number of the team's pickings can be directly extracted from the warehouse clerk or the third-level raw material bookkeeper.
The data includes the unused portion of the squad of the day, which can be solved by formulating a reasonable standard of the raw materials balance of the squad, that is, the daily balance is a fixed number, and which type is consumed, the number of consumption is the consumption.
It should be noted that when the balance limit is accepted for the first time, the unused portion of the day is included in the daily picking, and the unused portion needs to be subtracted, and no adjustment is needed after that date.
Gross profit margin.
Gross profit margin 2 (the fixed income and variable cost of operating income on the day of the raw material cost on the same day.
The division of the two can be determined in light of the actual situation of the respective hotels.
Daily fixed cost monthly fixed cost monthly number of daily variable cost two occurrence period variable cost incurred period days.
Business tax.
The income of the day is multiplied by the applicable tax rate.
Operating profit.
Operating profit Operating income - raw material cost - fixed cost - variable cost - business tax.
Standard cost.
Calculated according to the number of sales on the day and the standard cost of the wines of various varieties in advance.
For example, a restaurant Chinese table on the same day, each table wedding table, each table yuan scattered customers, income yuan.
The standard cost of the day is as follows: the consumption of the respective dishes in the wedding reception, etc., the standard cost per table is RMB, and the individual customers are the yuan, then the standard cost of the meeting is 2, the meeting banquet, the second table, the yuan table, the standard, the gross profit, the burial On the 1st day, the standard becomes a difference in the cost of operating income on the same day.
The difference between the actual raw material cost and the standard cost, the positive number is the over-expenditure, that is, the negative difference is the negative, which is a favorable difference.
The number of daily use.
Provided by the custodian according to the picking list or delivery note.
In the case of the first data source, this data can be directly used.
Western time.
The difference between the daily number of marriage associations and the cost of raw materials.
In the case of adopting the first data source, the cumulative number of the indicator at the end of the month is the monthly balance of the raw materials of each squad. When the first data source is used, the first day is based on the balance of the balance, the difference is the indicator, and the raw material cost is later. Same as the number of picks on the day, no difference.
Per capita income per capita of meals.
According to the statistics of the catering business daily report, the number of meals per person is the number of meals per day on the day of the daily income of the meal on the day of the second day.
The basic work that should be done for the cost accounting of the three catering days In order to ensure the implementation of the cost accounting work for the catering day, the following work must be done to set the standard cost.
The standard cost is to formulate the formula of the wines and drinks sold by the restaurant according to the normal standards, and specify the quantity and weight of the cooking preparation method to calculate the cost amount.
The formulation is usually carried out in two steps. The chef or the bartender develops the standard formula for the quality of the cooking ingredients of each variety according to the technical level of the restaurant chef's bartender and the supply of materials.
2) Cost accounting With the cooperation of the head chef, according to the experiment, the net material rate of each raw material is verified, and the standard cost of each dish is calculated according to the average price of each raw material in the light season. Standard formula purchase price calculation.
The results of the ten-generation motorcycle will be compiled into a standard cost card.
This control indicator is reached.
The cost control indicator is the premise of the catering cost accounting. Generally, a floating ratio is defined by the standard cost standard gross profit rate.
The fixed cost variable cost control indicator is based on the plan or budget indicator.
Establish a strict cost assessment system.
In order to ensure the completion of the catering cost control indicators, it is necessary to establish a strict cost assessment system, from the purchase and inspection of raw materials to the production and marketing of personnel, clear the responsibility for the implementation of the task, implement the measures of over-penalty for the award, and strengthen the awareness of cost control for all employees. Achieve cost control purposes.
Equipped with a full-time cost accountant.
Cost accounting for catering days is a particularly complicated task and should be staffed.
Usually, the hotel finance department has a special person in charge of the cost accounting department to set up a cost accountant to assist in the collection and preliminary accounting of the basic data.
Identify the responsibilities of the relevant departments.
The catering cost accounting involves the procurement department of the Finance Department of the Food and Beverage Department. They should clearly define their respective responsibilities and cooperate with each other to prevent the push of the building and do a good job in cost accounting.
Food and beverage day costing is a meticulous and complicated task. In addition to mastering the correct accounting method and doing the corresponding basic work, it is more important to make full use of the calculated financial data and conduct regular comparative analysis on a daily basis. The data is alive information, lost, know the problem, earned, know whether it is reasonable to earn.
It enables the operators to know what they are doing every day, which will lead to an increase in management.
Author brief introduction Hou Xiaoli, a female, Xi'an, college, accountant, mainly engaged in industrial enterprises accounting tourism hotel financial management.
Your editor Mo Pu limited one, accounting,.
On the day of the peasant's holding, the Shaanxi Provincial Department of Finance convened the provincial accounting management work conference. The meeting was attended by the municipal finance bureaus and the provincial-level relevant departments of enterprise groups and financial leaders.
The meeting comprehensively summarized the accounting management work of the province in 2001, put forward the overall idea of ​​doing a good job in accounting management in the new era, and clarified the main tasks of the annual accounting management work.
In the year, the accounting management of Shaanxi Province focused on three tasks: the organization of the accounting law enforcement inspection.
Self-examination of more than 10,000 households, focusing on inspection of households, the identification of disciplinary funds of 370,000 yuan, the collection of financial 10,000 yuan, has been collected 190 million yuan, in the inspection and investigation of a number of violations of laws and regulations, effectively promote The improvement of the accounting work order is to do a good job in the centralized accounting of the city and county levels.
After the provincial-level units take the lead in implementing centralized accounting, according to the provincial party committee and the provincial government, all the municipal and district-level party and government organs and affiliated institutions in the province must fully implement the reform requirements of accounting centralized accounting before the date of the year, until the end of the year, The province has set up accounting centralized accounting institutions, including city-level and county-level, and the accounting center staff are centralized accounting units.
At the same time, actively explore rural accounting assignments and conduct pilot projects in Xianyang City.
The third is to actively do a good job in the new accounting standards system! jobs.
The accounting departments at all levels in the province conducted a large-scale training on the three specific standards and revised five specific standards newly promulgated in the "Enterprise Accounting System". Half of the accounting staff in the province have accepted the new standard and the new system. The new situation, new problems and new tasks faced by the management work, the meeting put forward the overall idea of ​​doing a good job of the management of the latrines in the new period, that is, taking the important thoughts of Deng Xiaoping Theory and General Secretary Jiang as the guiding ideology to continuously improve the meeting. Turn down the page of the Marriage Western Finance
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