第一,饮食业是以加工职能为基础,以销售职能为中心,并兼有服务职能的特殊的零售商业。它的服务对象广泛,经营品种、规格繁多,如果对每个品种的价格都象工业品那样逐一地进行成本核算,就理论上讲是可行的,但实践上是不可行的,至少就目前的运算手段来讲。 First, the catering industry is a special retail business that is based on processing functions, centered on sales functions, and has service functions. It serves a wide range of customers, operating a wide variety of products and specifications. If the price of each product is calculated cost by item as industrial products, it is theoretically feasible, but in practice it is not feasible, at least for the time being. In terms of computing means.