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 Service 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:

  1. A list of dishes for which calculations are made is determined.
  2. Based on a collection of recipes and technological maps, standards for the inclusion of all ingredients in the finished dish are established.
  3. Purchasing prices for raw materials and ingredients are determined.
  4. 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.
  5. The raw material cost of one dish is obtained by dividing the total by 100.
  6. 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 analogs 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.

Costing 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 stage down to the ingredient or taking into account only the 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.

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.

Store House calculates the cost of a dish based on data on the cost of ingredients (components) that are indicated in the dish package. When calculating the cost, the cost of the goods from the last invoice will be used. Thus, to calculate the cost of a dish, two conditions must be met: there must be an invoice for the goods from the dish set, which contains the price of the goods other than zero, the invoice arrives at the warehouse for which the cost is calculated.

Thus, if when creating an invoice for posting balances you indicated the price of the product, then the cost will be calculated automatically. If there are no prices, then you need to enter a “gram invoice” - create an invoice with a list of all items and indicating the weight of 0.001 kg. and price.

Fig. 16. "Gram invoice"

Let's consider displaying the cost using the example of the dish “Cheburek” and the semi-finished product “PF_Mind pork and beef”:

Fig. 17. Properties of the “Cheburek” dish set and the semi-finished product “PF_Mind pork and beef”.

In the properties of the “Cheburek” and “PF_Minced Pork and Beef” set you can glean the following information:

1. The cost of the dish is the sum of the costs of the ingredients, taking into account the booking rate. (w/n - including taxes, b/n - without taxes)

2. The estimated selling price of the dish is taken when importing from R-Keeper, for “Cheburek” it is 200 rubles, for the semi-finished product it is obviously not there.

3. Markup - as a percentage, for “Cheburek” it is 434.656% of rubles, for the semi-finished product it is obviously not there.

4. The tabular part of the document “PF_Minced Pork and Beef” indicates the price of each ingredient, taking into account weight and the price per kilogram. For the “Cheburek” dish, the price is calculated for the semi-finished product “PF_Minced Pork and Beef” and “PF_Dough”.

If there is no price for any ingredient in the table section, then either this item did not arrive at the warehouse, or it arrived, but with a zero price, or the wrong warehouse was selected for calculating the cost.

To view the estimated markup on dishes and cost, there is no need to go into each set separately; for this, there is a special report “Estimated cost of goods”, which is located in the “reports - lists” menu. By selecting the appropriate filter parameters, you can obtain the necessary information in the form of a list:

Fig. 18. Report “Estimated cost of goods”.

The report shows the “Sales” price, which is imported from R-Keeper, the “Purchase” - that is, the cost of the dish, and the “Markup” in percentage and absolute values.

Analyzing this report, we can draw the following conclusions: the “Watermelon” dish has a negative markup, this is incorrect - you should first check the package, perhaps the weight of the goods is incorrectly indicated there, if not, then the selling price of the dish should be increased. The dish “Borsch”, “Cheburek” has a markup within normal limits, for other dishes the purchase price is zero, which means that the sets of these dishes have not been created or are empty.

For correct operation, each dish must have a “Write-off warehouse” indicated - this is the warehouse from which goods (ingredients) will be written off. To specify the write-off warehouse, you need to open the properties of the dish, go to the “Write-off” tab, add a line - indicate the place of sale (sale) and the write-off warehouse. Fig. 19.

Fig. 19. Adding a line indicating the place of sale and the write-off warehouse.

The calling card of a restaurant is its menu, i.e. a list of snacks, dishes, drinks (indicating price and yield) that are available for sale during work. Therefore, when compiling it, it is necessary to diversify the raw materials and products used to produce a wide selection of culinary products and drinks using different means of culinary processing and to carry them out on duty by day of the week.

At the Merchant's Dvor restaurant, the menu includes a variety of vegetable, meat, fish dishes, snacks prepared in boiled, fried, stewed and baked form; Great attention is paid to the correct connection of the side dish with the main product. Seasonality and air temperature must be taken into account when creating a menu.

When drawing up the menu, the taste quality of the food and the appearance of the food are also taken into account. Food and snacks that are included in the menu must be available throughout the restaurant's opening day, or for the time specified in the menu for breakfast, lunch or dinner.

The restaurant "Merchant's Dvor" is often visited by consumers with children. Therefore, the menu includes dishes in half-portion sizes.

The sequence of dishes on the menu goes from signature dishes to drinks, and in the middle are appetizers, soups, main courses and desserts. From more spicy to less spicy, from boiled to fried. In this restaurant, the menu sequence looks approximately as follows:

1. Specialty dishes and drinks.

2. Cold dishes and snacks:

Granular caviar of salmon and sturgeon fish;

Lightly salted fish (salmon, salmon with lemons);

Salted (smoked) fish;

Boiled fish;

Jellied fish;

Fish under marinade;

Fish with mayonnaise;

Fish gastronomy and canned snack foods;

Natural herring with garnish, chopped;

Non-fish seafood products;

Fresh natural vegetables;

Salads and vinaigrettes;

Meat gastronomy;

Boiled meat, aspic;

Fried meat;

Poultry and game are cold;

Appetizers from vegetables and mushrooms;

Dairy products.

3. Hot snacks:

Fish and non-fish seafood products;

From offal;

From poultry and game;

Egg and flour.

4. Soups, cabbage soup:

Transparent;

Gas stations;

Dairy;

Cold;

Sweet.

5. Second courses:

Boiled fish;

Fried fish;

Fish stewed and baked;

Dishes made from cutlet (fish) mass;

Boiled meat;

Fried meat;

Meat in sauce;

Meat stewed and baked;

Fried offal;

Dishes made from minced meat and cutlet mass;

Boiled poultry;

Stuffed poultry;

Roasted poultry and game;

Stewed poultry dishes;

Dishes from chopped poultry;

Vegetable dishes (boiled, steamed, fried, stewed);

Dishes from cereals, legumes, pasta, flour;

Dishes made from eggs and cottage cheese.

6. Sweet dishes:

Hot (soufflé, puddings, etc.);

Cold (compotes, jelly, jelly, etc.);

Flour confectionery products (cakes, cakes, muffins).

7. Drinks

Hot drinks (tea, coffee, cocoa, chocolate, etc.);

Cold drinks and juices.

Mineral water.

A separate wine list is compiled, as the restaurant offers a wide range of alcoholic beverages. This includes wines, aperitifs, spirits, liqueurs, beers and cocktails. In addition, the wine list can be classified by the age of the wines, their price and bottling form.

A full menu is characterized by such parameters as width and depth. The width represents an assortment of dishes and drinks, and the depth represents options for different dishes from the same products.

The type of guests and the power of the enterprise dictate different types of menus. So in the restaurant “Merchant's Dvor” they use “a la carte”, which provides a list of a la carte dishes and their individual cost. But there are other types of menus.

The table d'hôte menu offers a range of dishes and drinks at a fixed price. Menu du Jour is a list of “duty” everyday dishes. The tourist menu emphasizes the cheapness of dishes, while the “California” menu allows the client to order any dish throughout the day.

Most dishes are prepared in hot and cold shops according to individual orders of visitors.

The lunch menu (daily dishes) includes simply prepared dishes that are convenient for vacation. The standard dishes are snacks of three or four types, the first dishes - two, the second - four or five, sweet dishes, hot and cold drinks of three or four types, as well as flour confectionery products.

Lunch and express lunch menus are printed separately for each day. These menus are handed to visitors upon acceptance of their order.

The daily diet menu is compiled in cases where it is intended to serve participants at congresses, conferences, meetings and members of various delegations who eat three (breakfast, lunch, dinner) or four (second breakfast is added) times a day. The daily diet menu can be built according to the free choice of dishes at the request of visitors.

When compiling a dinner menu, limit yourself to light dishes and appetizers, salads. The menu should include kefir, sour milk and other lactic acid products.

The banquet menu differs from other types of menus in that the customer takes an active part in its preparation. The banquet can be breakfast, lunch or dinner.

The banquet menu includes several cold appetizers (to distribute the assortment, cold appetizers can be ordered from the account 1/2 or 1/3 portion per person), one hot dish, soup, a second hot dish of fish, meat, poultry, dessert dishes, fruits, drinks .

The banquet-dinner menu includes: salad-cocktail of crabs, appetizers with granular sturgeon and salmon caviar, salmon with lemon and olives, ham in jelly, meat pate, natural vegetables, mushrooms baked in sour cream, fillet, ice cream, champagne, red wine.

However, the preparation of any menu depends on a number of factors:

The tastes of the guests

Number and qualifications of personnel,

Type and power of equipment,

Product suppliers and availability of required products.

The restaurant "Merchant's Dvor" is intended to cater to the tastes of guests who prefer traditional Russian cuisine, and the qualifications of the staff allow us to create an "a la carte" menu with sufficient width and depth, ranging from signature dishes to drinks. At the request of customers, a banquet menu is developed, kebabs are made on the grill, menus are organized for children's parties, barbecue facilities, and in the bar, in addition to the main menu, draft beer is served. The power of the equipment is designed to prepare all types of dishes from various ingredients. There is a separate selection of wines and a sommelier. Only fresh products are used, while pickles and semi-finished products are prepared by the chefs of the restaurant itself.

An important stage in creating a menu is calculating dishes.

Costing of dishes is the calculation of the cost of dishes, the costs of a food enterprise or public catering establishment in monetary form for the production and sale of a unit of a specific type of product.

Drawing up a calculation calculation (card) and determining the selling price of a dish is carried out in the following order.

The assortment of dishes is determined (according to the menu plan), for which it is necessary to prepare a cost estimate;

Norms for the input of raw materials for each individual dish are established (based on collections of recipes);

Selling prices for raw materials to be included in the calculation are determined;

The cost of the raw material set of a dish (portion) is calculated by multiplying the quantity of raw materials of each item by the sales price and summing up the result obtained (the raw material set of a specific dish is taken from the Collection of Recipes, which shows the following data for each dish: name of the products from which the dish (portion) is prepared) ; rate of input of raw materials by gross weight; rate of input by net weight; rate of output - the mass of an individual portion (dish) as a whole;

The selling price of one dish is determined by dividing the selling price of the raw set of dishes by 100.

Calculation cards (Appendix 3) are registered in a special register after they are signed by persons who are responsible for the correct establishment of sales prices. After this, a menu plan (Appendix 4) and requirements for the pantry (Appendix 5) are drawn up.

Calculation of dishes, quantitative accounting of products in public catering establishments is a labor-intensive process. It may take up to several hours to count the dishes. After all, if the price of at least one product changes, it may lead to the need to recalculate prices in several dozen calculation cards. First, you need to select all dishes that contain a product for which the price has changed. Then you need to recalculate the prices in all these cards.

However, a computer comes to the aid of catering workers responsible for pricing at a given enterprise.

Meal costing involves automatically calculating the cost of dishes on a restaurant menu. At the Kupechesky Dvor restaurant, the manager uses the OptiFood - menu and dish calculation 2.5 program (Figure 4). With the help of this program, calculations are carried out independently.

“OptiFood” solves all problems associated with costing calculations, preparing a report on the state of the warehouse, and maintaining a sales journal. The program combines 3 interconnected subsystems: “Warehouse”, “Calculation cards”, “Sales”.

“All calculations are performed by the computer independently; you only need to enter the list of goods in the warehouse once, enter the calculations, and record the sold dishes in the sales journal every day. Depending on the masses indicated in the calculations in the warehouse, the number of products included in the sold dish will decrease. In addition, when the price of a product changes, you do not need to change the price of this product in each calculation; you just need to give a command to recalculate the calculations and the computer will do everything itself.

“Warehouse”, “Calculation cards”, “Sales” automatically prepare and print various types of reports: “Warehouse” allows you to print balances, “Calculation cards” print themselves, and “Sales” allows you to get a report on sold dishes for any period time

Figure 4

Interface of the OptiFood 2.5 program with all sections

“The manager can choose to print the document immediately, or see how it will look on paper. Printing can be done on absolutely any printer configured in Windows.

The “Bar (kiosk)” system is built into a separate unit. Here you can bring various goods to the warehouse of the bar (kiosk or buffet) and sell them.

The program provides the ability to simultaneously manage 5 cafes and 5 bars (kiosks or buffets) or process data for one outlet in different versions.

The “Menu” subsystem allows you to enter, edit and print the establishment’s menu.

It is also necessary to calculate the calorie content of dishes. It can be done manually. To do this, calorie tables are used to determine the calorie content of each ingredient, and then the total calorie content of the dish, as well as the nutrient content in it. But to automate the production process, special programs are more often used.

When the dishes have been calculated and the menu has been drawn up, the menu is also analyzed. From the list of various methods: Hayes and Gufman Miller, Smith and D. Pavesik, Miller's method was chosen. Miller's method consists of studying food sales statistics and compiling a demand matrix for dishes (Figure 5).

Figure 5

Menu analysis matrix using Miller's method


The coordinates of sales volumes are located along the vertical axis, and the cost price as a percentage is located along the horizontal axis. Thus, in the upper left square, in field I, the sales leaders with the highest demand and the lowest cost will be located. And in the lower right corner it’s the opposite: dishes with low sales volumes and high costs.

Menu adjustments

If menu analysis indicates low profitability of dishes and unpopularity among guests, then it is necessary to adjust the menu. It mainly consists of adjusting prices and adjusting the menu range. Since guests do not want to order dishes for two reasons: overpriced and low quality of food and drinks. According to the rules of the restaurant business, once a year it is necessary to adjust the menu: remove 60 percent of the least selling dishes.

However, such a major change can have a negative impact on the entire restaurant. Therefore, it is necessary to monitor sales statistics throughout the year. Sometimes guests don’t want to buy a dish with an unattractive name. Even changing the names of dishes to something more sophisticated can be an effective adjustment to the menu. When making adjustments, calculation cards and other documents are changed. It is also carried out automatically for convenience.

The popularity of catering outlets will never fade, because human laziness and love for food are eternal. Indeed, not everyone, having desired the Stolichny salad, chicken Kiev and Prague cake for dessert, can afford to rush to the store in order to buy everything they need and lock themselves in the kitchen, cooking for several hours. The harsh reality of work, traffic jams and fatigue dictates its own rules, but you still want to eat delicious food. Entrepreneurial people who have managed to build a serious business out of a successful kitchen have been successfully making money on these human weaknesses for many years. How to correctly calculate the cost of a meal in a canteen so as not to work at a loss, or, conversely, not to scare off potential customers with exorbitant prices? At the same time, golden hands are not enough for success, because the market and competition dictate their own rules. It would seem - a canteen and a canteen, what can you earn there? However, people’s attachment to the classics, when they were still cooking according to the “Book of Tasty and Healthy Food,” is worth a lot.

On fingers

To tell the truth, at the moment the cost output is overestimated, since it is more logical to form the final price of a menu item based on people’s tastes, demand and average market requests, however, for internal tracking of costs and leveling of expenses, costing of dishes is still recommended.

For example, let’s take one of the currently popular French-style confectioneries: the company uses high-quality raw materials with a corresponding price tag, uses special equipment for preparing its products, which is quite expensive (for example, the same fully automated device for tempering chocolate - you can’t save money on it will work out, since this is fraught with failures and damage to expensive resources), rents a room of the required area, etc., etc. The costing of dishes is in full view, but they cannot reduce costs, since the quality, name and, as a result, demand will suffer, so they have to keep the bar. They also cannot put a uniformly high markup on those items that are roads themselves, and those 300% of the cost that are rumored by the population are simply brushed aside. So what should you do? Let's look at the menu that the confectionery offers:

  • yeast baked goods;
  • cakes and pastries;
  • marshmallow candies.

The first and third positions in terms of cost, if not cheap, are close to it, while it is impossible to “screw up” even half of the cakes due to expensive resources. Therefore, the second position is sold significantly cheaper, and the difference is made up by buns and sweets. Moral: calculating the cost of a dish is not always based on the purchase prices of its components.

Of course, a confectionery shop is different from a canteen, but the principle of working with final food products is similar.

Where to begin?

Those who are especially lazy can use ready-made online templates that can be found everywhere on the Internet, but they are too general and quite rough to calculate. It would be more correct to display prices yourself once and stick to them in the future, adjusting based on demand. In order to display the correct calculation of dishes in the dining room, you must have on hand:

  • a completed menu, which will indicate a list of dishes provided by the catering outlet;
  • technological maps for each menu item;
  • purchase prices of all products that are involved in the preparation of menu items.

Menu

A little advice: when choosing dishes for the dining room, do not overdo it. The very definition of this catering outlet implies simple, unsophisticated food that can evoke nostalgia for the times of the Union. In other words, no sushi. And the abundance of complex items will make calculating dishes, if not more problematic, then certainly more boring. A list as thick as an encyclopedia is difficult to maintain both professionally and financially, since it is difficult to find general-purpose chefs for a canteen, and maintaining the required composition of products on an ongoing basis is expensive.

Technological maps

This term refers to a document that contains information about all the features of a dish. It includes the following data (not necessarily all, some are selective):

  • Duration and specifics of storage of the dish. Conventionally: ice cream at a temperature of -18...-24 o C is stored for 3 months, while bread, at a temperature of +20...+25 o C, is stored for 72 hours;
  • nutritional value of the finished dish: number of calories, in some cases - protein/fat/carbohydrate ratio;
  • requirements for the sale and serving of finished dishes;
  • the recipe itself, which includes the composition and cooking algorithm;
  • recipe source;
  • description of the appearance, principle of decorating the dish;
  • weight of the finished portion.

You cannot neglect the technological map, since the principles of work “at random” and “by eye” will only please you until the first fine from the supervisory authorities.

You can acquire this document in two ways - purchase a ready-made one, which will be made to order for you, or withdraw it yourself. The first one is downright expensive, but the second one is not complicated, as we will prove below.

Example

Menu item name: Chicken Kiev.

Technological map No. 47.

Dishes: roasting.

Expected yield of the finished dish (serving size): 310 grams.

Product layout per 100 grams of finished dish:

  • peeled chicken fillet - 29.82 grams;
  • butter - 14 grams;
  • chicken egg - 3.27 grams;
  • bread made from premium flour - 8.88 grams. The expected weight of the semi-finished product at the exit is 50.35 grams;
  • for frying - 5.21 grams;
  • side dish bean (technological map No. 741) or potato (technological map No. 42) - 52.08 grams.

dish, its chemical composition and calorie content, recipe

The beaten chicken fillet is stuffed with butter, dipped in eggs, double-breaded in ground white bread, and deep-fried in hot water for about 6-7 minutes until a rich golden brown crust forms. Place on a baking sheet and bring to readiness at a temperature of 200-220 o C in the oven. Products are optionally served on warmed toast. The default side dish is bean or vegetable.

Purchase prices for products

An item without which it is impossible to calculate food in the dining room. Ideally, it is worth adding transportation costs to them if the raw materials are brought not by the supplier, but by you yourself, through the mediation of transport companies or on your own. Also take into account the funds spent on loading/unloading, if these services are paid separately.

Counting principle

Having the information described above in hand, the matter remains small.

It is necessary to indicate the name of the dish,, based on the technological map, put down those products that are required in the required quantity, indicate the derived purchase prices and summarize. That's all, you have received the cost of the dish.

Let's move on to practice

Calculation of the dish (for example, the same chicken Kiev, we take the average prices for the capital):

  • peeled chicken fillet - 29.82 grams, where 1000 grams costs 180 rubles;
  • manufactured according to GOST) - 14 grams, where 1000 grams costs 240 rubles;
  • chicken egg - 3.27 grams, where 1000 grams costs 120 rubles;
  • bread made from premium flour - 8.88 grams, where 1000 grams costs 60 rubles;
  • for frying - 5.21 grams, where 1000 grams costs 80 rubles;
  • side dish bean (technological map No. 741) or potato (technological map No. 42) - 52.08 grams, where 1000 grams costs about 50 rubles.

As a result we get:

  • chicken fillet, skinned and boned - 5.37 rubles;
  • butter (real, made according to GOST) - 3.36 rubles;
  • chicken egg - 0.4 rubles;
  • bread made from premium flour - 0.54 rubles;
  • cooking fat for frying - 0.42 rubles;
  • side dish bean (technological map No. 741) or potato (technological map No. 42) - 3.12 rubles.

Thus, we get the calculation of the dish in the “Cutlet Kiev” canteen: the cost of 100 grams of serving is 13 rubles 20 kopecks.

The same principle is used to calculate all items listed on the menu, including side dishes, desserts and drinks.

Of course, prices are unstable, and it is at least irrational to rewrite the cost manually from time to time, so you can create dish templates in any program that allows you to count, for example Microsoft Excel. Simply enter the components, write the calculation formula and adjust the purchase price when it changes.

If you plan to implement automated accounting, then everything is completely elementary - almost all trading programs “tailored” for public catering systems have the “dish calculation” option. Moreover, it is revealed not only in the possibility of posting the current purchase price of ingredients on the corresponding lines - also, in real time, movement and write-off are carried out. Thanks to this, you can always track step by step where, figuratively speaking, “2 kilograms of oil disappeared.”

Practical use

As mentioned earlier, the calculation of costing at the moment only indirectly affects its selling price, since the latter is formed under the influence of a number of characteristics, including the market average, resources spent on other menu items, as well as such banal needs , as ensuring the full functioning of the canteen. The latter indicates the price level that must be maintained for the profitability of the enterprise in general.

By and large, the canteen is a fairly profitable enterprise, since the standard list of dishes, which is usually an honor for this kind of establishment, is distinguished by a frankly low purchase price without losing its useful qualities. Relatively speaking, the preparation of the same vinaigrette or pickle takes a minimum of money, and the people’s love for them is close to the concept of “eternity.” Calculation of dishes can show the organization’s accounting department how profitable certain assortment items are, whether it is necessary to introduce something new or, conversely, remove dishes that do not pay for themselves.