Consumption cost = opening balance of raw materials+current increase of raw materials-current decrease of raw materials-closing balance of raw materials (kitchen inventory)
Second, the cost calculation process:
1. When collecting or purchasing directly:
Debit: operating costs
Loan: cash (or bank deposit, raw materials-inventory)
2. At the end of the month, according to the actual inventory of the unused raw materials in the operation room (hotel), the amount of the remaining raw materials in the inventory will be returned by false materials, and the operation cost will be adjusted:
Debit: Operating cost (in red ink)
Loan: raw materials (red letter)
3. Carry-over cost:
Hotel consumption cost = opening balance of raw materials+increase of raw materials in this period-decrease of raw materials in this period-ending balance of raw materials (kitchen inventory)
Debit: this year's profit
Credit: Operating costs
At the beginning of next month, the original value of raw material inventory will be recorded as the opening balance of operating costs.