Calculation in public catering is carried out in a special way, different from other areas of activity. This is explained by the fact that such enterprises are engaged not only in the manufacture of food products, but also in their sale, as a rule, in the retail network.
Currently, food pricing has an important place in accounting. Many organizations are open that provide this type of service and, it must be said, are in high demand. Russian legislation has identified several types of catering organizations , among which are restaurants, cafeterias, bars, canteens, buffets and more. All these types differ from each other in the breadth of the range and 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 the preparation. For example, sanitary and epidemiological stations, a department for trade, product quality, a department for protecting consumer rights. The work of the latter unit is actively developing in modern conditions, because there are more and more cases of conflict between the consumer and the manufacturer.
Food Pricing
When calculating the cost of the final product, the manufacturer takes into full account all the costs of its manufacture, and also includes organizational costs and trade margins, and of course, the rate of return for the planning period is taken into account. Pricing for a particular dish is carried out by an accountant-calculator, who is guided by the collection of recipes provided 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 when sold.
Costing in public catering takes into account both the cost of production and the level of supply and demand in the relevant market at the moment. The only exceptions are special cases specified in the law. In addition, the government controls prices and does not allow entrepreneurs to overstate them. Laws and by-laws are also an instrument of regulation, for example, the maximum norm of the trade allowance is indicated, especially in state educational institutions: schools, universities, technical schools.
When the calculation is carried out in public catering, it is worth paying attention to one significant nuance. Many people are perplexed when it is necessary to reflect in the balance sheet the costs of packaging, delivery and storage of raw materials and semi-finished products. There are two main ways:
- Direct inclusion in the final price of finished products
- Recognition of these costs as selling expenses.
When using the first option, all expenses incurred are reflected in the financial statements in the form of a debit entry in the “Goods” account. If the second method is applied, then all costs are attributed to the account “Cost of sale”. But then, if there is a balance of unsold products, this part of the costs will be considered work in progress.
In addition, costing in catering is not possible 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-standardized. The former involve natural losses due to shrinkage, spillage, or weight loss due to changes in temperature conditions. And the second includes any kind of damage to property, for example, marriage during production, battle during transportation and even theft. If food is spoiled due to inadequate storage, then an official who does not provide the conditions required by state standards for the content of products is considered guilty. In the financial statements, such losses are considered excessive and are covered by the official.