You will need
- calculator
- exact recipe for the dish
- data on the costs consumed by the enterprise
- restaurant staffing table
Instructions
Calculate for yourself price products included in dishes. is simple: the weight of the products used is multiplied by the price of the same products per . For example, when preparing a vegetable salad you will need 2 tomatoes and 2 cucumbers. The weight of the tomatoes will be 300 grams, and a kilogram of these vegetables costs 90 rubles. 2 cucumbers will make 350 grams, and price a kilogram of this product is 120 rubles. Thus, to yourself price salad products:
0.30*90 +0.35*120 = 69 rubles.
Calculate labor costs and other expenses of the restaurant, including energy saving costs and. In order to calculate these costs in terms of, it is necessary to have a clear understanding of the productivity of a given restaurant. Let's say a restaurant sells more than 1000 dishes. Over the same period of time, he consumes 5,000 rubles. Thus, the cost per unit of production will be 5 rubles. All restaurant costs are calculated using a similar method. As for labor costs, it is calculated here price cook's time spent on preparation dishes. For example, it took 30 minutes to prepare a salad, and the cook’s salary is 20,000 rubles a month, and he works 20 days, 8 hours a day. Thus, we get that price one hour of work will be 125 rubles per hour. Accordingly, a thirty-minute job will cost 62.5 rubles.
Calculate VAT or trade margin. VAT is equal to 10% or 18% depending on the form of ownership. VAT at food enterprises is calculated based on the cost of production. In this case, from the cost of the salad.
note
Today there are programs that will allow you to quickly and accurately make all the necessary calculations. The process of calculating the cost of a dish is recorded and drawn up in the form of documents.
Helpful advice
Calculating the cost of each specific dish is a rather labor-intensive and painstaking process. It is usually done manually. All calculations are carried out by commodity experts, accountants or other specialists, depending on the staff of the restaurant.
Sources:
- Accounting website
- how to calculate labor costs
If you decide to start a food-related business, then you should calculate the costing of the main menu dishes long before the opening of a cafe or restaurant. The thing is that the markup on dishes will depend on the correct calculation. And the markup is what will ultimately bring profit and determine the viability of the business and the demand for your kitchen.
Instructions
On the Internet you can find many programs that calculate the cost of meals for. However, automated is not always convenient. For example, in the case when you need to demonstrate the calculation of dishes to the management of a cafe for signature and approval. To do this, fill out the calculation card (form OP-1), which is also easily available online.
Filling out the fields on the card will not be difficult if you have already worked out the recipe, you know the consumption rates for raw materials and the current purchase prices for. However, when you need to calculate the costing of dishes for a new menu, you will have to act differently. You will need to collect the following information:
Consumption of each of these for 100 servings of the dish (in fact, you can get by with a much smaller number of test servings, but hereinafter we will proceed on the basis of 100 pieces);
The price at which each product is sold.
When you have the information on hand, make a table in which you indicate a list of all products, their consumption rates per 100 dishes and their price. To do this, it is convenient to use Excel spreadsheets, especially since you will then need to calculate 1 dish by multiplying the cost rates of each product by the price and dividing the resulting number by 100.
Video on the topic
Sources:
- catering food calculation
The calculation process in public catering is carried out by specialists using a special calculation method, which differs significantly from other areas of activity. This is based on the fact that such organizations are engaged not only in the production of food products, but also in their retail sale.
The costing process in the catering industry takes into account all material costs of the production process, as well as the level of supply and demand of the profile market for a certain time period. An exception to this may be situations specified in the law. It is worth noting that only the government can control the cost of products, which does not allow entrepreneurs to greatly inflate them.
Main nuances when performing calculations
Speaking about methods of regulating the cost of products and ready meals, it is worth noting that the basis for determining their prices are all kinds of laws, as well as special by-laws. For example, maximum standards for trade markups may be indicated, which is especially important for a variety of government institutions, which include universities, schools, technical schools, and kindergartens.
When carrying out calculations in the field of public catering, it is important to pay attention to one rather important point. It is required to reflect in the balance sheet certain costs for the delivery of semi-finished products and raw materials, as well as for their storage. Such expenses can be made in two main ways. This may be the inclusion of finished products in the final cost, as well as the recognition of such costs as sales expenses. When using the first option, all such expenses are reflected in the financial statements, as a rule, this is a debit entry located in a special “Goods” account. If the second method is taken as a basis, all main costs will be charged to the “Sales expenses” account. In this case, if there is a certain balance of unsold products, this part of the material costs will be automatically assigned to work in progress.
Costing taking into account losses
You need to know that costing in public catering is simply impossible without taking into account certain losses. They usually occur during unloading, loading and transportation of goods. Such expenses and expenses can be divided into non-standardized and normalized. The latter includes all damages occurring naturally, such as through spillage, shrinkage or weight loss. As for non-standardized expenses, this includes factors such as manufacturing defects, transportation damage, and theft. This process helps to keep track of material costs that are directly related to the organization of catering in a particular social structure.
Food accounting involves the collection and processing of information on the receipt, storage and release of raw materials and semi-finished products, which will subsequently be used in the preparation of the product. The activities of the institution as a whole depend on its effectiveness.
Depending on the type of organization, accounting is regulated by law, but the basics are the same for all. Acceptance of food products by quantity is carried out only after its quality is confirmed by incoming control. To do this, the enterprise must have a special laboratory equipped and qualified personnel selected. If the product is hermetically packaged and confirmed by a quality certificate, then a visual inspection is carried out. If low-quality raw materials are identified, a return certificate to the supplier is drawn up.
The receipt of products is recorded in the acceptance sheet, which indicates the number of the act or invoice, and a note is made in the warehouse in the warehouse accounting book. In it, the received batch is assigned an inventory number, the name, grade and quantity are registered.
If it is necessary to issue a product from the warehouse to production, the chief cook draws up a menu request for the release of raw materials, in which he indicates the required nomenclature and quantity.
The developed automated processes allow you to keep track of the product from the moment it arrives at the warehouse until it comes out in the form of a finished dish.
At the end of the month, the accounting department, based on the receipt of products, makes a general calculation of incoming products by product range, quantity and suppliers. Actual purchasing prices are checked against calculations, which contain complete data on the cost of the finished dish.
There are special software systems in the form of calculators that automatically calculate the cost of meals for catering organizations. It is enough to enter there a list of products in quantitative and price terms, and the selling price will be immediately issued. But this type of calculation is not always convenient, since in order to approve the calculation by the management of the institution, you need to provide its detailed transcript.
For this case, a costing card approved by law has been developed, which reflects the total price for each dish, and the cost can be calculated for a certain number of products.
Before making a map, you need to decide on the recipe and the amount of ingredients needed to prepare the dish. For convenience, it is recommended to calculate raw materials for 100 portions of the product. The prices indicated in the calculation must correspond to the purchase prices.
After all the information has been collected, it is compiled and all data on raw materials, the rate of consumption per unit of product and cost are entered into it. To calculate the cost per unit of dish, you need to divide the resulting cost by 100.
For quick calculations, you can use Microsoft Excel tables, which provide automatic entry of formulas.
The markup approved by the organization must be added to the cost price, and the calculation of the selling price is completed. The received data is entered into the calculation card.
Prices for purchased products change periodically, so you should constantly monitor them and make changes to ensure the accuracy of the cost. A correctly drawn up calculation has a direct impact on the calculation of the markup, which takes into account the profit of the institution.
The article provides an example of manual calculation of cost estimates for a finished product, and also describes a mechanism for automated preparation of cost estimates, production operations and sales of products based on the 1C Public Food system. OP-1 forms are also posted.
The task of calculating the cost of finished products is one of the most important in the field of financial and management accounting of an enterprise. Reliable information about the actual cost of production, standard and actual costs of inventory resources enables the company's management to make adequate management decisions in the field of pricing of finished products, thereby ensuring the profitable operation of the enterprise.
In addition to performing the main task of pricing, costing also provides control over the movement of the main items of inventory of the enterprise.
The issue of calculating the cost of finished products is especially relevant for public catering enterprises: etc. As has already been noted, the main task is not only economically sound pricing to prevent unprofitable operation of the establishment, but also control of the consumption of warehouse stocks in order to prevent the misuse of goods and materials.
Let's consider the procedure for compiling calculations manually.
Calculation of selling prices for ready-made meals of catering enterprises is carried out on the basis of specific prices for each type of product. The calculation is based on one or one hundred dishes. In order to most accurately determine selling prices, it is recommended to calculate for one hundred dishes.
When changing the set of components for a finished dish or their purchase price, the new selling price of the dish is determined in the adjacent free columns of the calculation card indicating the date of change. The date of the last entry is indicated in the “Date of Compilation” column. The calculation card is signed by the production manager, the person responsible for preparing the calculation and the head of the enterprise.
Sales prices are calculated for each dish. Before making a calculation, you must have an assortment list of dishes, the composition and standards of ingredients according to the list of recipes or technological maps, and purchase prices for products.
Calculation is carried out in the following order:
- A list of dishes for which calculations are made is determined.
- Based on a collection of recipes and technological maps, standards for the inclusion of all ingredients in the finished dish are established.
- Purchasing prices for raw materials and ingredients are determined.
- The cost of the raw material set of dishes is calculated by multiplying the amount of raw materials by the selling price and summing over all items in the ingredient range.
- The raw material cost of one dish is obtained by dividing the total by 100.
- The selling price of a finished dish is calculated by increasing the cost of raw materials by the amount of the trade margin (in %) established by order of the head of the catering enterprise.
Selling price of the dish = Total cost of the raw material set + Markup
Price calculation for side dishes and sauces is also produced using this method. At the same time, the price of semi-finished and finished culinary products is taken into account at purchase prices. Purchased goods are sold at the purchase price, taking into account the markup.
Let's look at calculation using an example preparation of “Berlin cake” by the enterprise “Oschepit Servis”. The calculation is made based on 50 units of the product. To prepare the dish according to the technological maps you need: ground cinnamon - 20 g; butter - 0.1 kg; wheat flour - 0.250 kg; zest - 50 g; sugar - 0.1 kg and egg - 6 pcs.
The calculation card is filled out in the following order: the list of food ingredients of the dish and the corresponding units of measurement (kg, g, pcs) are entered in the appropriate columns (Products); in the Price column the selling price per unit of measurement of the product is indicated; in the Gross and Net columns the quantity of products per 50 products is recorded; Accordingly, in the Amount column the cost of individual types of products required to prepare 50 units of a dish is calculated.
The total cost of the raw material set is formed by summation and is equal to 391.6 rubles. Next, the raw material cost of one portion and the selling price are calculated taking into account the trade margin (1177%).
Calculation card OP-1. Example of calculation "Berlin cake"
The most optimal option for organizing a costing system is implementation of an automated financial accounting system, linking together all the material and financial flows of the institution.
For example, such systems include those for organizing, first of all, the accounting of a cafe, restaurant, as well as those that allow automating the management accounting of a single establishment or a chain of restaurants.
Later in the article we will describe mechanism for generating calculations based on the 1C public catering system. This system is developed on the basis of the 1C Accounting solution, taking into account the specifics of the restaurant business - it is possible to carry out cutting and dismantling operations, entering recipes and calculating dish calculations, preparing dishes, etc.
The main document on the basis of which the dish calculation operation is carried out is the document Recipe. The type of document may vary depending on the nature of the operation: preparation, cutting, disassembly.
The standard document details are filled in: Responsible, Organization, Comment. Nomenclature. The details are required to be filled out. Refers to the Nomenclature reference book, which contains information about ingredients.
Quantity. Depending on the established operation, it makes sense the number of servings of the prepared dish, the number of disassembled dishes, the number of servings of a set lunch.
The tabular part of the document is filled in with the composition of the ingredients of the finished dish from the Nomenclature reference book. The Gross data, % losses during cold and hot processing, and, accordingly, the yield of the ingredient after processing are filled in. It is possible to enter analogues and replace dish ingredients.
In addition, the document allows you to fill out information on the preparation technology and chemical and energy characteristics.
The 1C Catering system allows you to keep track of complex dishes, but on the basis of which you can form Recipes with several levels of investment.
For dishes, the quantitative content of ingredients of which may vary during preparation, there is a document Development Report, where the quantitative indicators of the ingredients are indicated several times and the average value is calculated, on the basis of which the Recipe document is formed.
Based on the Recipe, a standard costing card OP-1 is automatically generated.
After filling out the tabular part of the nomenclature of the finished dish, based on the Recipe, the ingredients of this dish are filled in, indicating the norms and actual quantitative indicators of consumption.
After pressing the record button, the system records standard accounting entries for the release of ingredients from the warehouse to production and the receipt of finished products at cost.
To carry out cost analysis and control the consumption of ingredients during the cooking process, a number of system reports are used.
Calculation for the period. The report is intended for calculating the cost of products in terms of the cost of ingredients written off for its production in the form of a unified form OP-1 Calculation card. Calculation cards are generated for all dishes prepared during the selected period. Moreover, if one dish was prepared more than once during the selected period, then you can generate either all calculation cards for the dish, either by averaging the cost and composition of the dish, or by generating according to the standard composition, that is, “Recipes”. In addition, you can generate a report by expanding each redistribution down to the ingredient or taking into account only the redistribution of the first level.
Control calculation of product consumption. The report is designed to analyze product consumption for a period in the form of a unified form OP-17 Control calculation of products. Allows you to obtain information about product consumption for the selected period. This form provides the opportunity to generate a report both on the regulatory composition, that is, “Formulations,” and on the actual movements of the “Production” register. In addition, you can generate a report, expanding each processing section down to the ingredient or taking into account only the processing stages of the first level.
Product consumption. The report is intended to analyze the consumption of ingredients in the production of dishes for a certain period. Data on the consumption of ingredients is presented in standard and actual quantities per quantity of products produced.
Product release analysis. The report is designed to analyze product output for a selected period. The report can be generated both to analyze product output and to analyze product output by ingredients used in production.
TMZ balances and turnover. The report is intended to obtain a statement of inventory balances and turnover. The statement is displayed in the form of a table with columns “Starting balance”, “Receipt”, “Expense”, “Final balance” and detailing columns.
Cost calculation of ready meals in the restaurant business
In order for managers of enterprises providing services in the field of public catering to be able to objectively analyze the situation and make optimal management decisions in the field of pricing, reliable information is needed on the costs of material resources for production. Strict monitoring of correct pricing helps prevent unprofitable work and the ruin of the enterprise.
Accurate data and operational accounting allow you to optimize production processes and, accordingly, ensure consistently high profits for the enterprise. That is why costing acts as one of the main tasks of financial and management accounting of a restaurant.
Product cost- this is the monetary expression of the costs necessary to carry out production and commercial activities related to the production and sale of products, performance of work and provision of services
Product cost– this is the totality of costs (expenses) incurred by the enterprise for the production and sale (sale) of products or services
Sales prices are calculated separately for each dish
The choice of method for calculating product costs should be based on the characteristics of technological production and manufactured products. Will be able to carry out calculations correctly and document everything properly only an experienced accountant, specializing in restaurant accounting.
Drawing up a cost estimate involves a number of preparatory works. The calculation procedure is performed in a certain order.
Calculation is successfully carried out for:
*Pricing
* Analysis of the economic component of dishes and identifying ways to reduce costs, planning enterprise costs. (in order for the calculation to reflect objective reality and bring practical benefits to the enterprise, it must be based on real numbers and carried out taking into account all accounting nuances)
*. Timely implementation of control over the movement of basic positions of inventory of the enterprise and max. rational use of warehouse stocks, avoiding wastage of products.
To calculate selling prices for finished products of an enterprise, special calculation cards of the OP-1 form are used separately for each type of product. The completed calculation card must be signed by the production manager, the specialist responsible for carrying out the calculation, as well as the head of the organization.
Calculation of the cost of ready-made restaurant dishes
Let's consider the procedure for compiling calculations manually.
Calculation of selling prices for ready-made meals of catering enterprises is carried out on the basis of special calculation cards form OP-1 for each type of product. Calculations are based on one or one hundred dishes. In order to most accurately determine selling prices, it is recommended to calculate for one hundred dishes.
The calculation procedure is carried out in the following order:
A list of dishes for which calculations are made is determined.
Based on a collection of recipes and technological maps, standards for the inclusion of all ingredients in the finished dish are established.
Purchasing prices for raw materials and ingredients are determined.
The cost of the raw material set of dishes is calculated by multiplying the amount of raw materials by the selling price and summing over all items in the ingredient range.
The raw material cost of one dish is obtained by dividing the total by 100.
The selling price of a finished dish is calculated by increasing the cost of raw materials by the amount of the trade margin (in %) established by order of the head of the catering enterprise.
Selling price of the dish = Total cost of the raw material set + Markup
Price calculation for side dishes and sauces is also produced using this method. At the same time, the price of semi-finished and finished culinary products is taken into account at purchase prices. Purchased goods are sold at the purchase price, taking into account the markup.
Let's look at calculation using an example preparation of “Berlin cake” by the enterprise “Oschepit Servis”. The calculation is made based on 50 units of the product. To prepare the dish according to the technological maps you need: ground cinnamon - 20 g; butter - 0.1 kg; wheat flour - 0.250 kg; zest - 50 g; sugar - 0.1 kg and egg - 6 pcs.
The calculation card is filled out in the following order: the list of food ingredients of the dish and the corresponding units of measurement (kg, g, pcs) are entered in the appropriate columns (Products); in the Price column the selling price per unit of measurement of the product is indicated; in the Gross and Net columns the quantity of products per 50 products is recorded; Accordingly, in the Amount column the cost of individual types of products required to prepare 50 units of a dish is calculated.
The total cost of the raw material set is formed by summation and is equal to 391.6 rubles. Next, the raw material cost of one portion and the selling price are calculated taking into account the trade margin (1177%).
Calculation card OP-1. Example of calculation "Berlin cake"
The most optimal option for organizing a costing system is implementation of an automated financial accounting system, linking together all the material and financial flows of the institution.
For example, such systems include 1C Public catering for organizing, first of all, accounting for a cafe, restaurant, as well as 1C Restaurant Management, which allows you to automate the management accounting of a single establishment or a chain of restaurants.
Later in the article we will describe mechanism for generating calculations based on the 1C public catering system. This system was developed on the basis of the 1C Accounting solution, taking into account the specifics of the restaurant business - it is possible to carry out cutting and dismantling operations, entering recipes and calculating dish calculations, preparing dishes, etc.
The main document on the basis of which the dish calculation operation is carried out is the document Recipe. The type of document may vary depending on the nature of the operation: preparation, cutting, disassembly.
Recipe - a document for generating cost estimates in 1C Public catering
The standard document details are filled in: Responsible, Organization, Comment. Nomenclature. The details are required to be filled out. Refers to the Nomenclature reference book, which contains information about ingredients.
Quantity. Depending on the established operation, it makes sense the number of servings of the prepared dish, the number of disassembled dishes, the number of servings of a set lunch.
The tabular part of the document is filled in with the composition of the ingredients of the finished dish from the Nomenclature reference book. The Gross data, % losses during cold and hot processing, and, accordingly, the yield of the ingredient after processing are filled in. It is possible to enter analogues and replace dish ingredients.
In addition, the document allows you to fill out information on the preparation technology and chemical and energy characteristics.
The 1C Catering system allows you to keep track of complex dishes, but on the basis of which you can form Recipes with several levels of investment.
For dishes, the quantitative content of ingredients of which may vary during preparation, there is a document Development Report, where the quantitative indicators of the ingredients are indicated several times and the average value is calculated, on the basis of which the Recipe document is formed.
Based on the Recipe, a standard costing card OP-1 is automatically generated.
Other forms used in catering economics:
|
Form number |
Form name | |
|
Accounting for transactions in public catering | ||
|
Calculation card | ||
|
Plan - menu | ||
|
Pantry requirement | ||
|
Invoice for goods release | ||
|
Purchasing act | ||
|
Daytime fence sheet | ||
|
Inventory of daily fence sheets (invoices) | ||
|
Act on damage, scrap and loss of dishes and utensils | ||
|
Record sheet for the movement of dishes and cutlery | ||
|
Act on the sale and release of kitchen products | ||
|
Act on the sale and release of kitchen products | ||
|
Act on the sale of finished kitchen products for cash | ||
|
Control calculation of spice and salt consumption | ||
|
Record sheet for the movement of products and containers to the kitchens | ||
|
Act on the removal of food residues, semi-finished products and finished kitchen products | ||
|
Record sheet for the balance of products and goods in the warehouse (in the pantry) | ||
|
Control calculation of product consumption according to recipe standards for manufactured products | ||
|
Act on the transfer of goods and containers when changing the financially responsible person | ||
|
Log book for tableware and cutlery issued to employees of the organization for reporting | ||
|
Order - invoice | ||
|
Certificate of food supply for employees of the organization | ||
|
Certificate for food supply by bank transfer | ||
|
Act on cutting meat - raw materials into semi-finished products | ||
|
Record sheet for the movement of finished products in the confectionery and other workshops | ||
|
Outfit - an order for the production of confectionery and other products |
TRADE TURNOVER
Trade turnover public catering represents the entire volume of products sold by organizations or public catering facilities of their own production and purchased goods in value terms. Own production– these are products directly manufactured in an organization from raw materials that have undergone complete, partial or primary processing, and are ready for consumption or additional preparation (by mechanical, chemical or thermal treatment). Own-produced products include lunch products included in dishes, hot and cold drinks, culinary, confectionery, flour products, semi-finished products and other products of own production.
Dining products are taken into account both in physical indicators (dishes) and in value terms. Of the total output of own-produced products, the share of lunch products in restaurants accounts for from 50 to 65%, in canteens - from 80 to 90%.
A dish is a portion of food made from a certain set of raw materials that has undergone complete heat or primary processing and is ready for consumption. It can also be defined as a food product or a combination of products and semi-finished products, brought to culinary readiness, portioned and decorated
Other products of our own production include hot and non-alcoholic drinks, culinary, confectionery, flour products, sandwiches, lactic acid products, ice cream, semi-finished products and other types sold through culinary stores, small retail chains of public catering facilities by the piece, by weight or in small wholesale. Accounting for other own products is carried out in cost terms, but certain types of them can be accounted for in pieces, glasses, portions, kilograms. Sales of own-produced products to consumers in value terms represent the turnover of the own-produced products of public catering organizations. It also includes revenue for the production of lunch products from the customer’s raw materials (without including the cost of raw materials), i.e. only in the amount of the markup. Share of turnover for own-produced products depends on the type of catering (restaurant, canteen, etc.) and ranges from 45 to 90%.
The turnover of public catering also includes the sale of purchased goods that do not require culinary processing (alcoholic and non-alcoholic drinks, tobacco products, matches, bakery products, confectionery and ice cream produced by the food industry, fruits). The sales volume of these goods to the final consumer is turnover of purchased goods.
Thus, the turnover of a public catering organization includes the sale of products of its own production and purchased goods.
The analysis of the turnover of public catering is carried out both in current and in comparable prices in the following sequence: - an assessment is made of the degree of implementation of the plan and the dynamics of turnover, including in the context of types of turnover and periods of the year, as well as in the context of individual objects that are part of the organization public catering (analysis of seasonal fluctuations in trade turnover is assessed by calculating the shares of quarters in annual trade turnover); 1.storage of specified and received indicators
The degree of satisfaction of consumer demand is assessed (the number of people using public catering services is estimated);
The population using public catering services can be determined in various ways:
Based turnover of places , calculated on the basis of sample surveys (for example, in the dining room there are 50 seats, the turnover of 1 seat is 5 people, respectively, on average per day the number of people using public catering services is 250 people (50 x 5)).
Based on the number of meals consumed per average person per day(for example, on average 500 dishes are sold per day, and the average number of dishes per visitor according to cash receipts is 2.5; therefore, the number of consumers on average will be 200 people (500: 2.5)).
Based on the number of main courses sold on average per day(the number of consumers is equal to the number of second courses sold per day, since each visitor, as a rule, buys a second course);
A simplified calculation of the number of consumers can be made by dividing the average daily number of dishes sold by 2.5 (the average number of dishes consumed by one visitor). More accurate calculations can be obtained by assessing those who eat separately across a network of food establishments, using differentiated rates of food consumption per person for different types of establishments: in publicly accessible establishments - 2.7 dishes per 1 person; in canteens at industrial organizations – 3.3; in specialized facilities – 2.5; in a cafe – 2.8; in restaurants – 3.3. - analysis of the implementation of the production program is carried out;
The influence of external and internal factors on trade turnover is assessed quantitatively: prices, number of consumers, provision of raw materials and goods and their use, efficiency of use of labor resources and material and technical base;
An assessment is made of the impact of turnover on the financial results of a public catering organization (income, expenses, profit);
Possible growth reserves are assessed quantitatively and the possibilities of taking them into account when planning trade turnover are determined.
An increase in turnover for lunch products due to an increase in the production of dishes is considered as an intensive factor, and due to a change in the average selling price of one dish - as an extensive factor.
Meal calculation is necessary when it comes to creating a restaurant menu. After all, it is she who determines the final cost of the dish in this establishment. Moreover, calculations must be made long before you decide to enter it into the general schedule. And the profitability of the entire enterprise depends on correct calculations. Therefore, it is necessary to pay very much attention to such an important issue.
How to create a meal estimate
Meal calculation can not only determine pricing, but also helps the owner of a catering establishment obtain complete information about the actual costs of food. And this allows you to make more correct and informed decisions in the management sphere. This task is not as difficult as it seems at first glance. The only thing to keep in mind is that it is quite labor intensive and will take a lot of time.
How to correctly calculate a meal
It is most convenient to carry out calculations visually. To do this, you will need a special card, a sample of which is widely distributed on the Internet. It provides several empty columns that are necessary to make various changes, for example, to the composition of products or their price.
For more detailed and correct calculation you will need the following parameters:
- product consumption rates (determined from technological maps)
- purchase prices for products
When filling out the calculation card, rewrite the food consumption when preparing the dish for which you are calculating. Add here the purchase prices, which must be specified for each unit, for example, piece or kilogram. Next, you need to calculate the number of products in grams that are used for the dish, and create a proportion to the cost of the product per kilogram. This is how you get the cost of the grams used in the dish.
If you are calculating for 10, 20 or 100 dishes at once, the final result must be divided by the corresponding number of dishes
Naturally, when calculating a dish, one cannot ignore the trade margin. After all, without it you will not be able to make any profit. It is usually indicated as a percentage of cost. This figure in itself is not written down or recommended anywhere. Therefore, in each individual case it will be completely different. It must be added to the total cost, and you will get the final result.
Food costing is one of the main elements of the pricing process in a catering enterprise. In this article we will tell you how to quickly and easily calculate a meal using the 1C:Enterprise 8 program. Catering.
Calculation of dishes in public catering is carried out in a special way, different from other areas of activity. This is explained by the fact that catering enterprises are engaged not only in the production of food products, but also in their sale.
Program 1C: Catering automates the compilation process dish calculation, which greatly simplifies the work of the accountant-calculator and allows you to avoid errors when food costing.
The composition of the dish and the technology for its preparation in the program are stored in the document Recipe. Recipe serves for storage calculations for preparing dishes and preparations, for cutting goods and disassembling dishes. IN Recipe indicate the ingredients, their units of measurement, gross and net quantities.
Calculation of dishes in public catering is impossible without taking into account certain losses. This is provided in the program 1C: Catering. If the program indicates the percentage of weight loss and chemical-energetic characteristics during hot and cold processing for the selected ingredient, these values will automatically be entered into the recipe. In the event that any values (“gross”, “net”, “output”) cannot be entered immediately, the program provides the ability to calculate these values based on other entered values and percentages of losses during hot and cold processing.
For the ingredients included in the dish, a list of substitute products (analogs) may be indicated. This list is used when there is a shortage of the original product, and is also taken into account when writing off products and calculating food products (preparing cost cards). The original product and its analogue are interchangeable.
To account for the cost of food products, the use of which per serving is extremely small (for example, spices, salt, sugar) in the program 1C: Catering a special accounting regime has been developed. To avoid rounding errors when preparing dishes, such products are accumulated in a special register and written off at the end of the reporting period. Thus in the program 1C: Catering A more accurate accounting of spices has been implemented, which allows you to avoid rounding errors that are common in such cases.
The program provides for printing such unified forms based on food costing:
For food cost calculations the program provides a report regarding the cost of ingredients written off for their production Calculations for the period. The report can be built depending on the calculation of the cost amount based on the value of account balances (the cost amount will be calculated based on the value of the standard price).
