餐饮业的利润计算公式

餐饮业的利润计算公式 根据上述方法得知，资产负债表可清楚的将公司真正的营业状况予 以显示，那么，损益计算表又有什么作用呢? 损益计算表是一项整体营业控制的方式，也是公司指定每月一次硬性执行的检查措施。损益计算表的内容，是将整个月的全部营业收入与一切营运费用支出统计，及本月销货成本等资料，分门别类的予以详细的记录。其中将营业收入的总数，减去本月的销货成本，所得的数字即是本月所得的毛利，再将毛利减去全月各项费用支出的总数，其结果即为本月的盈亏显示。倘若毛利的数字小于支出的数字，则显示本月经营亏损了若干;但如果毛利的数字大于支出的数字的 话，那就是本月所赚得的纯利了。 损益计算表除能显示出本月的盈亏和损益的现象之外，还可与上月的损益计算表比对一下，从各项开销中可了解本月各项支出是否正 常，是否应作调整;而从收人方面来 看，更可以知道本月或三餐各自的营业情况是否已在盈利，从而对下个月的业务发展与经营策划方面提供参考依据，这张表确实有莫大的 益处。 综上所述，注重财务管理确已成为一个健全企业机构里的一项重要的工作，因为，尽管拥有十分雄厚的资金与庞大的人力物力，但如 果欠缺了一套完善的管理，或漠视 了管理的重要性的话，则难以顺利的产生美满成果。 为了确保管理制度长期的发挥其最大的优点，餐馆的经营管理者也需作出定期的审核或不定期的探讨，并经常以客观的态度来观察、engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded tank code for construction and acceptance of 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the 研究在现行的管理制度上所做出之 努力，是否业已达餐馆经营的最高的要求。 还需时刻留意本餐馆下属的各单位，所推出的各类食品和服务等，是否能经常保持高水准，更应重视顾客提出的意见和建议，并应 综合各方面的反应，做出适当的协调与改 进，力求管理水平能得到切实的提升。 掌握毛利率计算法 在每一个饮食企业机构中，经营者除了应该知晓怎样招徕有术，使生意能门庭若市，生意滔滔不绝之外，最重要的还是要晓得怎样从客人身上取得合理的利润，因为利润太多或不足均会影响业务的发展。为了避免导致“生意兴隆却还要亏蚀”的错误预算，或被指为“宰客高手”使人望而却步起见，经营者理应预先拟定一套合理获取毛利的原则，以便负责营业者能有所遵循，在写菜单及在出品上定出合理 的售价，既使客人满意，也能保障餐馆的赢利! 经营饮食业能赚取利润不难，可是，能够把利润控制得合理贝怀简单。赚取毛利必须经过各部门紧密的合作，配合出品部制作，原料 品质，进价高低，销售程序和货物的处 理、储存是否妥善等因素，都需要彼此完善的配合才能达到。因此一般经营者和富有经验的部门经理，大都能对上述各方面有极深刻的认识。但少数新进人士或资历较浅者，对于利润的赚取或计算的方式未engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded tank code for construction and acceptance of 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the 必能进一步理解，所以应该加强学习，以便在工作时能够应付有余，在现实的社会中什么事都有其规矩和原理可循，不能想当然!目前，电脑化的饮食加工设备已闯进饮食业来了，在餐馆经营方面，确有相当的帮助。但一般餐馆，在各项统计工作中，仍未完全摒弃轻便的计算器或旧式的算盘，尤其是营业部则更是人手一个，成为不可或缺的财务工具。不过，无论采用什么计算工具，计算毛利的方式则一向是沿用的固定公式。首先以算盘为例:通常，餐馆行内在为客人开菜单时，营业经理普遍都以整桌菜的成本价值用算盘算出，然后按照公司所拟定的毛利率，即经过行业称谓的“打加几”计算，方定出该菜单应售什么价钱。例如有人问:“这张菜单打加几?”意思即是问这桌菜有多少钱毛利。例如打加五，就等于将成本总额乘0(5，所得之数便是毛利，按照公式计算，打加五所得的利率只是三分三厘。下面将本行业习惯上沿用的打加几等于毛利多少钱的资料详细列出，以供 参考。 例如: 将成本X0(1:0(9即毛利九厘(即俗称打加一) 将成本X0(2:1(66即毛利‘分六厘六 将成本X0(3:2(31即毛利二分三厘一 将成本X0(4:2(86即毛利二分八厘六 将成本X0(5:3(33即毛利三分三厘三 将成本X0(6:3(75即毛利三分七厘五 将成本X0(7:4(15即毛利四分:d厘五 engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded tank code for construction and acceptance of 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the 将成本X0(8:4(44即毛利四分四厘四 将成本X0(9:4(74即毛利四分七厘四 将成本x1(0:5(00即毛利五分 将成本X1(222:5(50即毛利五分半 将成本X1(500:6(00即毛利六分 将成本X1(850:6(50即毛利六分半 将成本X2(333:7(00即毛利七分 将成本XL0:7。5即毛利七分半 将成本X4(0:8(0即毛利八分 ( 举例说明一下: ， 成本100元X0(5利率:50元毛利 将成本50元+成本100元:150元卖出价(即本和利) 如将毛利50元?卖出价150元:利率33,(即三分三毛利率) 将毛利50元?成本1130元:0(5(即称打加五) 卖出价150X利率33(3,:毛利50元 成本100元X0(5打加五:毛利50元 (以此类推) 上述的“打加几”计算法只是方便采用珠算的快捷方式之一，记熟了运用起来十分方便。但原则上，计算利率的公式是另有其固定的形式的，我们首先要知道什么是三分利或四分利的利率究竟有多少，答案是三分利等于毛利30,;四分利等于毛利率40,，换言之，三分利就等于70元成本，30元毛利;四分钱等于60元成本，40元毛利。engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded tank code for construction and acceptance of 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the 如此类推，求取利率的公式如下: 成本?(1—谋求利):卖出价(即本利和) 例如:成本100元，谋求利率四分(即0(40)，就要照下 成本160元?(1—谋求利率0(40):本利和166(66元 (卖出价) - 也即:成本100元?0(60:卖出价{66(66元(本和利) 还原:将本和利X(1—谋利率0(40)二成本 即卖出价166(66X0(6:成本100元 掌握月损益计算法 掌握月损益计算法 准确搜集下列各项资料的正确数字，以便作核算之用。 ?上月存货数字——(期初存货)，假设为100万元。 ?本月购货总额——(本月购货)，假设为120万元。 ?本月月尾存货——(期末存货)，假设为80万元。 ?本月营业总额——(营业收入)，假设为300万元。 ?本月营业费用——(营业费用)，假设为120万元。 计算方法: 期初存货t00万元+本月购货120万元:货物总值 220万元—期末存货80万元:本月销货140万元 本月营业收入300万元—本月销货总额140万元:本月所得毛利 engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded tank code for construction and acceptance of 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the 160万元—本月营业费用120万元二本月所利纯利40万元 依照毛利率计算法:“即将毛利?营业收入;利率”计算，本月 可得毛利率0(53:53,(三分三厘)。 又:假如本月所得的毛利数字比本月的营业费用为少的话，则本 月就是处于亏蚀的状态了 engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded tank code for construction and acceptance of 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the