calculation is carried out in catering special way, different from other spheres of activity.The reason is that these companies do not only manufacture of food products, but also their implementation, usually in the retail network.
Currently costing food plays an important role in accounting.Open many organizations that provide this type of service and I must say, are in high demand.Russian legislation has provided several types of catering enterprises, among which are the restaurants, cafeterias, bars, canteens, coffee shops and so on.These types differ from each other by its vast range and variety of services.
state strictly controls the quality of its products.To this end, the government is creating special units and organizations carrying out supervision and control over compliance with sanitary standards, as well as the quality and freshness of the products used in the preparation.For example, the sanitary and epidemiological stations, department of trade, product quality, Division of Consumer Protection.The work of the last division is actively developing in the present conditions, because there are more cases of conflict between the consumer and the manufacturer.
Pricing catering
When calculating the cost of the final product manufacturer in the full accounts for all the costs of its production, and also includes organizational costs and marketing margins, and of course, take into account the rate of return for the planned period.Establishing prices for a particular dish carried an accountant calculator, which is guided by a collection of recipes given to him.In this document he can find all the necessary data for the calculation until the exact weight that each component should have a food and its weight in the implementation.
calculation in catering takes into account both the production costs and the level of supply and demand in their core market at the moment.The only exceptions are special cases specified in the legislation.In addition, the government controls prices and does not allow them to inflate entrepreneurs too.Regulatory tools are also laws and regulations, for example, specifies the maximum rate of trade allowances, especially in public institutions: schools, universities, technical schools.
When the calculation is carried out in catering, you should pay attention to one important nuance.Many come in a bewildering when necessary reflection on the balance sheet of costs for packaging, delivery and storage of raw materials and semi-finished products.There are two main ways:
- immediate inclusion in the final price of the finished product
- recognition of these costs costs to sell.
When using the first option all manufactured costs are recognized in the financial statements in the form of debit entries on the account "Goods".If the second method is used, then all the costs attributed to "Expenses for sale".But then if there is a residue of unsold products, this part of the costs will be considered as work in progress.
In addition, the calculation in catering is not possible without taking into account certain losses that occur at the time of loading, unloading or transport.All the losses can be divided into normalized and nonnormable.The first involves the natural losses due to shrinkage, spillage or loss on changes in temperature.And to the second attribute of any kind damage to property, for example, marriage in the production, transportation and fight even theft.If catering spoilage occurs because of improper storage, it is considered to be guilty of official, who did not provide the required state standards for detention conditions of production.The financial statements of such losses are considered to be covered by overhangs and official.
