The invention discloses a school canteen cost
accounting method. The method comprises the following steps: firstly, automatically matching a corresponding cost accounting rule according to a school type and a
meal supply mode; then, cost basic data from a canteen business
system, a financial
system and other channels are collected; and then, according to a matching rule, the cost is collected and shared according to
nutrition improvement plan funds,
nutrition food partner food fees, non-
nutrition food partner food fees and other types, and the number of food of nutrition food, non-nutrition food and the like, specifically,
purchasing and receiving settlement sharing are carried out by adopting a proportional sharing or preferential sharing mode; and carrying out indirect cost allocation by adopting an income-expenditure matching method or a
workload method. And finally, calculating the cost of each
meal and the
unit cost of dishes based on the shared data. According to the invention, the problems of multi-fund source mixing, unclear cost accounting and difficult accurate management and control of special fund in the school canteen are solved, automatic and fine management of cost accounting is realized, and effective
technical support is provided for scientific pricing,
cost control and fund supervision.