餐饮业成本核算表格（Catering industry cost sheet）.docVIP

餐饮业成本核算表格（Catering industry cost sheet） Catering industry cost sheet I. the cost of the main ingredients for nuclear garlic (I) net material rate 1, the impact of net material rate of the main factors are two, one is the purchase of raw materials, specifications, quality, two is the initial processing technology? 2, net rate of garlic method The formula for calculating the rate of garlic is as follows: Net quantity = quantity of wool - quantity of raw material - quantity of bottom foot Net material value = net material value / net material quantity (two) net material cost; nuclear garlic Net material according to its processing method and degree can be divided into main material, semi - cost and cooked products three categories (three) gross profit margin and profit margin; Gross profit is net profit symmetry; also called the goods into the sales price difference; is the balance of commodity sales revenue minus the purchase price after the goods? Gross margin refers to the gross profit percentage of sales revenue or operating income? Gross margin is generally divided into the overall gross profit margin, gross margin and classification of individual commodity gross margin gross profit is not achieved; commodity tax revenue excluding the tax cost difference? Because value-added tax is tax divided; so special emphasis there is no tax? The consumption of raw material cost of raw materials at the beginning of the period = + - at the end of this period the raw materials purchased raw materials Cost price = delivery price / (finished product rate * feed standard (quantity)) Gross profit margin = (selling price - cost of raw materials) / selling price * 100% Sales price = cost of raw materials (1 / gross margin) Or selling price = raw material cost + gross profit Or selling price = raw material cost * (1 + addition rate) Or selling price = raw material cost plus amount added Rate of increase = gross profit margin / (1 - gross profit margin) Gross profit margin = plus rate