How to keep records in the catering

Many people who come to the catering center are outraged by the prices of finished products. These people do not take into account the additional costs of such establishments. The pricing process in them is quite complicated.

Instruction manual

1

Unfortunately, there are very few regulatory documents devoted to accounting for this type of activity, and there can be quite a lot of pitfalls in this area. Prices in public catering are set for both raw materials and finished products. The purchase price here is formed in the same way as in retail. This is the selling price of the supplier, plus the cost of excise taxes, VAT, customs payments, transportation and other expenses for the purchase and transportation. In addition, the final price must include the cost of rental premises, staff salaries and utility bills.

2

In order to avoid product losses within production, the so-called discount price is used. The accounting price is necessary in order to ensure control over the movement of inventory in the system of liability: in the pantry, at the factory and in the canteen, the values ​​should be deducted at the prices at which they were capitalized.

3

Finally, the most important thing in accounting for catering is the formation of retail prices. Retail price is the price at which goods are sold to final consumers. It consists of the cost of acquiring goods and a single trade margin calculated for catering enterprises.

4

The catering records are kept according to a pre-compiled plan. First you need to record all expenses incurred. Not only for the purchase of products and wages for workers, but also for the rental of premises, taxes, and more. The next item is the reduction of possible losses and production losses. This is an accurate calculation of the necessary number of purchases so that nothing goes wrong, and the appointment of a financially responsible person in case of theft or damage to property. Then comes the formation of the final price of the product; the same retail price, which was mentioned above.

5

There is another important point of the plan - profit distribution. A good manager leaves part of the profit for the subsequent modernization of production, bonuses to workers and the so-called reserve fund, which can be used in case of an unforeseen situation.