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餐饮产品成本核算是餐饮企业为了满足成本信息需要,对餐饮产品成本进行确认、测定、记录、分配、计算,以确定产品实际总成本的一系列行为。餐饮企业通过对食品进行成本核算,计算出实际成本,以此作为生产耗费的补偿尺度,也是餐饮企业制定产品价格的依据。同时,产品实际成本更是企业确定盈利水平的重要依据。成本核算方法的不同会对费用的归集以及分配路径产生重大影响,进而影响成本核算对象的最终成本数据。餐饮企业产品成本的计算与结转有“实地盘存法”和“永续盘存法”两种主要的方法。本文在对永续盘存法和实地盘存法优缺点进行分析的基础上,详细介绍了实地盘存法在餐饮企业产品成本核算中的应用。
Catering product cost accounting is catering enterprises in order to meet the cost of information needs, the cost of catering products to confirm, measure, record, distribute, calculate, in order to determine the actual total cost of a series of product behavior. Catering enterprises through the costing of food, calculate the actual cost, as a measure of compensation for production costs, but also the basis for catering companies to develop product prices. At the same time, the actual cost of the product is an important basis for enterprises to determine the level of profitability. The differences in costing methods will have a significant impact on the collection of fees and the distribution path, thus affecting the final cost data of cost accounting objects. Catering business product cost calculation and carry-over have “field inventory method ” and “perpetual inventory method ” two main methods. Based on the analysis of the advantages and disadvantages of perpetual inventory method and on-the-spot inventory method, this paper introduces in detail the application of on-site inventory method in the product cost accounting of catering enterprises.