Calculation in public catering

Calculation in public catering is carried out in a special way, different from other spheres of activity. This is explained by the fact that such enterprises are engaged not only in the production of food products, but also in their sale, as a rule, in the retail network.

Currently, the calculation of food takes an important place in accounting. Open a lot of organizations that provide this type of services and, I must say, are in high demand. Russian legislation identified several types of catering organizations , among which there are restaurants, cafeterias, bars, canteens, buffets and others. All these types differ from each other by the breadth of the range and the range of services.

The state strictly monitors the quality of its products. To this end, the government creates special units and organizations that oversee and monitor compliance with sanitary standards, as well as the quality and freshness of the products used in cooking. For example, the sanitary-epidemiological stations, the department for trade, product quality, the department for the protection of consumer rights. The work of the last unit is actively developing in modern conditions, as more cases of conflict situations between the consumer and the producer occur.

Pricing in public catering

When calculating the cost of the final product, the manufacturer fully takes into account all the costs of its production, and also includes organizational costs and trade margins, and of course, the profit rate for the planning period is taken into account. The price for this or that dish is established by the accountant-calculator, which is guided by the collection of recipes given to him. In this document, he can find all the data required for the calculations, up to the exact mass that each component of the dish should have and its weight in the implementation.

The calculation in public catering takes into account both the costs of production, and the level of demand and supply in the profile market at the moment. Exceptions are only special cases specified in the legislation. In addition, the government controls prices and does not allow entrepreneurs to overestimate them. The regulatory instrument is also laws and by-laws, for example, the maximum rate of trade marking is indicated, especially in state educational institutions: schools, universities, technical schools.

When calculating in public catering, it is worth paying attention to one significant nuance. Many come to be perplexed when it is necessary to reflect in the balance sheet costs for packaging, delivery and storage of raw materials and semi-finished products. There are two main ways:

1. Direct inclusion in the final price of finished products
2. Recognizing these costs as sales costs.

When using the first option, all expenses incurred are reflected in the financial statements in the form of a debit entry on the "Goods" account. If the second method is applied, then all costs are charged to the "Sales Costs" account. But then, if there is a balance of unrealized output, this part of the expenditure will be considered an incomplete production.

In addition, calculation in public catering is impossible without taking into account certain losses that occur at the time of loading, unloading or transportation. All losses can be conditionally divided into normalized and non-normalizable. The former assume natural losses due to shrinkage, spillage or loss of weight when temperature conditions change. And the second class includes any kind of damage to property, for example, marriages in production, transportation during transportation, and even theft. If in the public catering sector there is a spoilage of products due to improper storage, the official who fails to provide the required conditions for the maintenance of products required by state standards is considered to be guilty. In the accounting statements such losses are considered excessive and are covered by an official.