a program that is necessary for every enterprise.

What is needed for calculation

In order to correctly calculate the calculation, you will need:

1. Menu indicating the list of dishes.
2. Technological map for each dish indicated in the menu.
3. The purchase price of all products needed for cooking.

Let's look at each of these points.

Menu

When choosing dishes for the dining room, you should not go to extremes. Simple dishes should be presented here. In addition, calculating dishes with complex positions will become even more difficult.

Routing

This is a document that contains information about all the features of the prepared food , such as the timing and storage conditions of the dish, nutritional value, recipe with composition and cooking algorithm, requirements for serving and selling the finished product, appearance, portion weight.

Neglecting this document is unacceptable. You can purchase a ready-made technological map or create it yourself. The first option is quite expensive, and the second is not as complicated as it might seem at first.

Purchase price

Without this point it is impossible to calculate the calculation. It is advisable to add transport costs to them.

Technological map for preparing dishes: what is it and regulatory requirements for them

The work of catering enterprises is indeed very strictly regulated at the level of various state standards, which is understandable - since we are talking about the supply of ready-to-eat food, which must be safe for the consumer. The main regulatory act here is GOST 31987-2012 (). It says that the production of catering products is carried out in accordance with technical documentation, which reflects the requirements for the technology of such production.

GOST lists the main sources for such documentation as follows:

• technological and technical-technological maps (the distinction between the two types of documents in this case is fundamental, they are not synonyms);
• technological instructions.

Technological map of a dish (TC) is a document that reflects the recipe and main nutritional characteristics of a given dish (its constituent ingredients). Technological maps (as well as technical and technological maps) are developed by each catering enterprise independently (that is, they do not apply to products from third-party suppliers). Approved by the TC by the head of the enterprise or his deputy. The company itself determines the validity period of the cards (which may be unlimited).

The TC shows the norm for the consumption of ingredients for the preparation of a dish, gross and net (per one or several servings, per one or several kilograms), the total yield (per dish or semi-finished products).

If the recipe changes, then the technological map of the dish needs to be reissued - also in accordance with GOST.

What is a technical and technological map for preparing dishes (TTK)? In the state standard, it is understood as a document that is developed exclusively for new products (dishes that are prepared at the enterprise for the first time).

In accordance with the Temporary Procedure for the development and approval of the TTK, which was put into effect by the Deputy Minister of Foreign Economic Relations and Trade of Russia in July 1997 (), the technical and technological map for preparing a dish reflects:

• name of the product, area of ​​application of the card itself;
• list of dish ingredients;
• ingredient quality requirements;
• norms for the volume of ingredient gross and net;
• standards for the output of finished products or semi-finished products;
• technological process of preparing a dish;
• requirements regarding the design of the dish, its serving to the client or sale, storage;
• food quality requirements;
• nutritional composition, energy value of the dish.

Also, the Temporary Order describes in detail exactly what information should be reflected in the technical and technological maps for preparing dishes for all specified points (including taking into account the provisions of GOSTs related to the process of preparing a specific dish). Note that according to GOST 31987-2012, the description of the TTK (with all the details) generally corresponds to what is reflected in the Temporary Procedure.

As for the technological instructions (TI), it details the process of preparing a dish at all its stages, establishes requirements for raw materials, transportation and storage of finished products, and organization of food quality control. Thus, TC and TTK describe what a dish should look like (what it should consist of), and TI describes exactly how to ensure the appropriate type (composition) of a dish.

Video - ingredients and technological maps of dishes in ATOL SIGMA:

What is included?

The file contains 3 Excel tables, namely: a register, technological maps and calculations for 302 dishes. It’s easy to manage all this by moving through tabs in one window. Please note that these are not three files, but one, in which there are three Excel sheets, they are named according to the sections.

Technological maps:

Each card contains the name of the raw material, as well as the norm for 1 and 100 servings, which is convenient for calculating large volumes in public catering. These cards are compiled according to a collection of recipes from 1982. The dishes are universal. When prices in the product register change, all prices in technological maps are recalculated automatically. This is a definite plus.

Product registry:

The product register is shown on a separate sheet in the Excel file. It shows prices per kilogram of raw materials. The register is connected by formulas with technological maps.

Calculation of dishes:

A separate sheet contains a list of 302 dishes. For each dish, the cost per serving is calculated according to the technological maps. This is the best solution for a canteen or cafe where dishes are prepared according to a collection of recipes from 1982.

a program that is necessary for every enterprise.

Tweet

RULES AND SUBTRACTS OF WORKING WITH A COST CARD.

In public catering establishments, the calculation card is one of the main documents for calculating the sale price of a dish and has an established unified form No. OP 1.

In public catering, the principle of standard calculation , where the consumption of raw materials for one dish is strictly rationed. The calculation is made for one or one hundred servings. Before drawing up the calculation, you need to know the raw material set of the dish, which is determined according to the Collection of dish recipes. But since you are reading this article, then all of the above is for This is not news to you and I want to dwell on some points that I encountered when drawing up a calculation card

You can download the map at the end of the article

Strict use of the Collection of Recipes led to some inconsistencies with the output of the finished dish. The cooks were asked to lay down products strictly according to the Collection of Recipes, but the result did not work out. Naturally, the first thing you think about is not before investing in products, you get up to the full bookmark and then other points begin to become clear.

A lot has changed for our food producers, even the main product, meat, is mostly supplied in bulk form, but what can we say about fresh frozen fillets of fish with more ice than the fish itself? And we make calculations if the fillet arrives as expected net, the results are normal there was no way out. It’s very good if your enterprise is not very large in volume and you can purchase high-quality products, of course, all enterprises should strive for this, but life makes its own adjustments and goods are often purchased at a lower price, which affects its quality.

But we are professionals and must find a way out of any situation. In such cases, we need to do a product study. For example: Take 1 kg of frozen fish fillet and defrost it, then hang the fillet and calculate the % loss (let’s say you took 1 kg of frozen fish fillet, this is 100%, after After defrosting, the fillet began to weigh 550 grams, which is X%. We make up the proportion (550*100)/1000=55%, 55% is the mass of the defrosted fillet, and 100%-55%=45% is the % loss.)

Now you can take any fish dish according to the collection of recipes and see that for the yield, let’s say 100 grams of fried fish, we need 119 grams of fish fillet, net to gross we need to put (119 * 100) / 55 = 216 grams. And using this figure, calculate the dish, and we put the same figure in the cooks’ flow chart. Another point with a canned product: In the gross column, we enter the net weight of the product and the net mass of the dry product. Let's look at the example of a jar of olives. Standard can of olives

without seeds, gross weight is 300 g, net weight is 280 g, and the dry weight of the product is only 90 g. When calculating, we find out that the % waste is 68%. And if you look at the collection of recipes in the table for calculating the consumption of raw materials for semi-finished and finished products, canned olives give us a waste of 45%, and we got 68%; all these points need to be controlled and adjusted in the preparation of costing. Of course, these are only moments that the compilers of the collection of recipes simply probably could not imagine that our food industry manufacturers for this period of time would move away from standardization and begin to produce goods according to other standards. But we definitely need to take into account all the points when developing a costing card

Otherwise, the cooks will not be able to produce a finished dish, and this, in turn, will affect the reputation of your enterprise. But this is all regarding new product trends, if everything is good in your production, you buy a product of the required quality, then there is no need to deviate from the collection of recipes necessary. And if you take 119 grams of clean meat, then you will definitely get 75 grams of finished meat. As for meat, if you purchase meat from farmsteads or at the market, then you need to draw up a purchase report (Purchase Act on a unified form No. OP 5, certificate about the owner of the subsidiary plot with his passport data and the original veterinary certificate with all seals)

Let's move on to the calculation card itself. First, fill in all the data about the enterprise, the name of the division. On the right side, indicate the number according to the collection of recipes or equipment - technological map (TTK). We write the name of the dish. We choose which column we will work in, I remind you:

1st column – enterprises of the highest markup categories (restaurants, cafes, bars of the “luxury”, “highest” category)

Column 2 – for enterprises of the second markup category (restaurants, cafes, bars, canteens)

Column 3 – for public catering establishments of all types at manufacturing enterprises, institutions and educational institutions.

Next, in the product name column we enter all the necessary ingredients, if we use a collection, then open the required layout number and rewrite all incoming products, if you have developed a new dish, then TTK (here note that the TTK number must coincide with the number in the right column of the calculation card ).

In the norm column we write down the gross quantity of the product according to the collection of recipes, but at the rate of 100 servings (the collection gives data for 1 serving), so if it is shown that it is necessary to take 95g * 100 = 9,500 g. The question arises, why exactly for 100 servings? The answer is to get a more accurate selling price of the dish.

The price column speaks for itself, enter the set price, we talked about this in the article pricing at a catering establishment, if you missed something, be sure to check

What to rely on when filling out

Standard dishes are contained in a collection of recipes. This can be either a book published in 1994 or 1996.

The list of current collections can be found in Letters of the Ministry of Trade of the Russian Federation dated 06/07/1999 N 21-9/410 and Roskomtorg dated 07/15/1996 N 1-806/32-9.

The list of ingredients from the collection of recipes is simply transferred to the table to be filled out. If a dish is not in the collection of recipes, then this dish must be specially presented as prepared according to the TTK (technological map of the dish). The latter is developed individually in each company.

How to put a technological map into circulation at a catering enterprise

There are no particularly complex procedures regarding the introduction of a technological map for preparing dishes into circulation at a catering enterprise. First, its form is developed (you can leave the one proposed in GOST without changes).

Then the technological map (that is, its form) is approved by the head of the catering enterprise (by a separate order). The technological maps themselves - drawn up according to dishes, as we noted above - are subsequently certified by the production manager (chef, technologist). At the same time, the company itself determines who exactly will certify the cards.

If a public catering enterprise operates as a legal entity - and, accordingly, is obliged to use technological cards as primary documentation within the framework of accounting, then the card form must be approved in the Accounting Policy (by providing the form itself in the appendices to it).

Components of a document

The calculation card is filled out on one side. If one sheet is missing, you can continue the table on the next page. The calculation card indicates:

• On what legal basis is the document based? In particular, this basis is Resolution of the State Statistics Committee No. 132 of December 25, 2012. It is in it that unified forms are prescribed, such as this OP-1.
• Form of paper according to OKUD (0330501) and OKPO.
• The organization, its structural unit (if any), its type of activity according to OKDP, the number of the dish according to the collection of recipes.
• Type of operation performed.

This information is introductory. The essence itself is presented in the form of a table in which the following are listed in separate columns:

• document number and date of its preparation;
• serial number of the prepared calculation;
• deadline for approval of the above calculations;
• names of products and their codes;
• several dates with the same ingredients (in the example and sample - six, but their number may vary) with the rate of use per 100 dishes, price and amount for each.

The last item is intended to reflect in the table changes in the cost of certain products, their weight, etc. For example, if a calculation card is drawn up for buckwheat milk soup, then when the price of buckwheat or milk changes, the total cost of the finished dish naturally changes.

There is a type of document that does not provide for price changes (it has only one approval column). In this case, when the cost jumps, a new document is drawn up, and the old one loses its validity. This fact must be recorded in the costing register.

At the end of the tabular part, the results for the dish are summarized, such as:

• total cost of the raw material set (indicated for each column separately);
• what is the markup;
• final cost, sale price in rubles;
• weight of the finished product in grams;
• signatures of the production manager (chef controlling the process), the compiler of the costing card, as well as the head of the organization (or his authorized representative).

How to fill out the form?

• The first step is to prepare a list of dishes for which you need to fill out the OP-1 form. The responsible person must determine the raw material cost standards for each type of food produced and calculate the selling prices for raw materials.
• At the top of the card you should indicate the name of the subject and the type of activity code according to OKVED.
• After this, you need to indicate the name of the dish and its number according to the collection of recipes. Then the document is assigned a number and the date of preparation is indicated.
• In the second column of the OP-1 form, write the name of the product in accordance with the invoice, in the third - the product code.
• Columns No. 1, 2, 3... indicate the date for which the calculation was compiled.
• The cost of the raw material set for each portion is determined by summing the costs for each product.
• The cost of each type of manufactured product is determined by adding the cost of the raw materials for the dish and the markup.
• The yield of the finished dish is determined by summing the rate of raw materials for each product.
• After checking the correctness of the calculations made, the OP-1 form is certified by the signature of the person who compiled the calculation, the production manager and the director.

Sample of filling out form OP-1

Nuances of filling

The document is intended strictly for one name of dish. It is unacceptable to compile a paper for several culinary delights with different names at once. This, ultimately, turns out to be more convenient for accounting calculations, since both the price of any bleaching product and the markup on dishes (by order of management) can change. Depending on the convenience of a particular organization, the calculation of food storage is set at 100, 50 or 1 dish.

There are situations when the declared weight of the product after heat treatment does not meet the standards in the collection of recipes. For example, frozen fish fillets consist of 55% ice. In this case, it is defrosted, weighed and then the proportion is taken into account when it is defrosted.

Important! Since the composition of the products in this case does not deviate from that recommended in the collection of recipes, a separate technological map should not be issued for it. It is enough to simply change the permissible ratios.

The paper is intended for enterprises where precise calculation of kilocalories is not needed. If it is needed, new columns are added to the document. The same situation takes into account the necessary costs of water, gas, electricity. The number of columns is not limited. However, a written mention of such “improvement” of the document must be in the company’s papers. Calibration records and other documents are also drawn up along with it.

How to make a calculation card

At social catering establishments, a costing card must be drawn up for each dish. Its form was approved by a resolution of the State Statistics Committee of Russia and is unified. The document form should be filled out by an accountant-calculator to determine the selling price of the manufactured product.

You will need

• – documents of the enterprise;
• – calculation card form;
• – choice of dishes;
• - calculator;
• – income loss;
• – list of products.

Instructions

1. Before you start drawing up a calculation card, based on the menu plan, write a list of dishes for which you should fill out a calculation. After this, determine the rate of input of raw materials for the entire type of product produced. Calculate the selling prices for raw materials that are included in the dishes. To do this, multiply the purchase prices by the markup. 2. In form No. OP-1, indicate the name of your enterprise in accordance with the charter or other constituent document. Enter the name of the service (department, structural unit) in which the product is produced. Write the activity code in accordance with the All-Russian Classifier of Enterprise Activities. 3. Indicate the name of the dish (produced product), its number in accordance with the almanac of recipes. Assign a number to the calculation card and the date it was compiled. It is necessary to consider that the calculation is filled out both for one dish and for a hundred dishes. In the latter case, the calculated selling price will be more accurate. 4. The first column of the calculation card form is prepared for indicating the serial number of the product, the second - for entering its name in accordance with the income loss, the third - for writing its code. 5. All dishes are assigned a number and the date is indicated. For each of them, three columns are given: the norm of products (raw materials) in kilograms, the purchase price, the amount in rubles. By summing the amount for each product, determine the cost of the raw material package for each product. 6. Multiply the cost of the raw materials for an individual dish by the markup established at the enterprise. Thus, you will determine the cost of each type of product produced. 7. Calculate the yield of the finished dish in grams by summing up the rate of raw materials for each product for a separate type of product. 8. The calculation card should be approved by the signatures of the director of the social catering company, the head of production (indicating their positions, personal data). The accountant who compiled it needs to certify the calculation.

Knowing how to create cost estimates for production will be useful both at home and at work. When planning an apartment renovation, construction of a summer house or production of a bathhouse, it is necessary to correctly calculate the cost of the work and the number of building materials.

You will need

• Microsoft Office Excel program.

Instructions

1. Use the Microsoft Excel program to prepare cost estimates for production. It has an easy-to-use interface, with the support of which you can not only calculate the total sum, but also subtract or multiply individual columns, as well as replace one value with another. 2. Hover over the cell in the upper left corner to create a table. Its designation in the program is A1. 3. Hold down the left button of the computer mouse and count six columns to the right (to cell F1). The number of lines must be equal to the number of names that need to be written down in the calculation. 4. Enter the names of the columns. 1st – serial number. Designate it easily with the symbol No. 2nd – name of material or type of work. Let's say, when providing a service, list here point by point all the actions that will be performed. And when purchasing accessories - the name of all products. 3rd – price per unit of goods or service. The fourth column is the number (pieces, times, etc.). Call it “quantity” for short. 5. The fifth column is a general calculation of work or materials. Enter here the amount for all items or services of the same name. Later, the total value will be mechanically formed. In order for the program to be able to perform this operation, do the following: - click on the left mouse button and select every fifth column; - click on the right mouse button, then a table with actions will appear; - find “Cell Format”; - select the first tab “Number”; - specify the format – “Cash” or “Numeric”. After completing the steps, calculate the total amount. Select the entire column again. In the upper corner, on the right, you will find the designation ? (sigma). Click on it to add up all the numbers in the required column. 6. Place notes in the sixth column. Please enter any additional information here. Where to buy the necessary materials, their color, deadlines for completing the work, customer phone numbers, etc. In order for the text data to be displayed correctly, do the following: - using the left mouse button, select all the lines of the sixth column; - right-click so that the table with actions appears on the monitor; - select “Format Cells”; - point to the first tab “Number” ;- set the text format.

To establish universal rules for information exchange between different government departments, there are technological maps of interdepartmental interaction. Such maps are separate plans that describe the procedure for the exchange of information between government authorities and determine the mutual obligations of institutions regarding the table of contents, timing and methods of information transfer. Filling out the technological map is carried out according to certain rules.

Instructions

1. Familiarize yourself with the design of the technological map of interdepartmental interaction. The map contains a statement of the procedure for providing public services, data on the composition of documents for a particular service, data on counterparties, plans for making changes to legal documents and plans for interaction between departments. 2. Prepare the forms necessary for drawing up a technological map , including forms for entering data on the procedure for providing public service, forms for entering data about contractors and a table of contents of interdepartmental interaction, forms for a plan for making changes to legal acts and a plan for implementing such interaction. 3. Of course, it is impossible to provide for all cases when filling out forms; therefore, when filling out a card, proceed from certain conditions related to the presentation of the services of your department. The Ministry of Economic Development of the Russian Federation provides instructions for filling out forms for technological maps, relevant recommendations and a statement of the procedure for approving the technological map . 4. When filling out the technological map , consider that it is compiled for each public service separately. 5. The lack of administrative regulations for the service does not eliminate the need to draw up a map . In this case, fill out the technological map on the basis of the acts regulating its provision. 6. If you plan to obtain data from the base source in the form of an extract, say, from the Unified State Register of Legal Entities, then describe the request in a standard way (according to the instructions), since during the presentation it may become clear that the data from the base source can be transferred to interdepartmental interaction. 7. After drawing up the technological map and filling out all the necessary forms, coordinate it with all contractors involved in the provision of public services (buyers and data contractors).

product code is a special identifier for Nokia mobile devices. It is used for the purpose of checking the phone when updating it. While using the device, you can change this code.

Instructions

1. Observe the data on the provision of a guarantee for your existing mobile device, pay attention to the expiration date of its validity. If the guarantee has expired or you do not need it in the future, boldly proceed to change the product . Remember that when you change the code, other parameters also change; for example, the Russian language may disappear from the menu. This all depends on the origin of the code and its contractor. 2. Download the Product Code Nokia program on the Internet to change the code, check the archive for viruses and then proceed with the installation. Connect your mobile phone to a cable-enabled computer using PC Suite mode, but without opening this program. Open the startup folder and remove the program shortcut from it to eliminate the possibility of it starting. 3. Read the Product Code using the Read button. Now enter the new code by clicking the Write button. If the sequence of actions is carried out correctly, you will see the following message: Prd. Code changed. If this does not happen, check whether you did everything positively and in the required order. Contact a technical expert if you cannot solve the problem yourself. 4. Use the following combinations to metamorphose the code in Russian 5800 devices: black - 0573745, scarlet - 0574888, blue - 0575028. In Ukrainian 5800: black - 0573746, scarlet - 0559246, blue - 0559383. In Belarusian: scarlet - 05592 37, blue – 0559378. Mobile phones model 5530 in Russia and Belarus have the following codes: black and chestnut – 0583714, black and scarlet – 0573173, white – 0576484, white and yellow – 0584016, white and pink – 0583859, white and blue – 0577619. In the Russian model N97: black – 0584016; in Ukrainian: white – 0576485, black – 0576405. Follow these settings, and you will avoid problems with language parameters in the future. Video on the topic

What is checked during inventory

The document must be provided during inspections, in particular for regular inventories. When carrying out the latter, a commission headed by the chairman gets acquainted with the register and map, compares the remaining remains of products and documents on their use. Naturally, they must match.

Important point! The final data of the calculation cards regarding the selling price of the dish must exactly match the price of this item in the menu that is provided to customers.

Are you a restaurant owner or a chef?

What does your restaurant mean to you? A hobby, a favorite project, or a business in your life that you want to see always prosper? Of course, making a profit is our main goal. And the basis of a successful restaurant business is optimization of resources and professional documentation - QC, TTK and TC for dishes.

So, technological (TC), technical and technological (TTK) and calculation (CC) cards. Two of them are required for each dish - TK+KK or TTK+KK. The difference between TK and TTC is insignificant. TC is used for production, based on existing recipes in collections, and TTK is developed if, for example, the chef of your restaurant has created a new, branded product of the establishment.

Let's take a closer look at the accounting systems that make the life of your restaurant's accounting department easier - they set the correct, real price for dishes.

What else are they needed for:

• effective use of advanced technologies in the kitchen;

• correct calculation of costs for cold or hot processing of ingredients;

• formation of an optimal pricing policy for sales;

• preparation of documentation that meets current legislation and developed standards.

And all this not only in order to have a clear picture for yourself of what a cost-effective and profitable price for a dish should be. But also to avoid conflict with various government inspection agencies that control catering enterprises.

What is a calculation card

We found out that the TC or TTK complements the CC, one of the documents whose task is to calculate the cost and selling price of the dish. The main functions are monitoring the quality of products, determining the profitability of the food planned for inclusion in the menu, accounting for the profitability of the enterprise and financial expenses. KKK for cooking have a common standard form developed by the State Statistics Committee of Russia according to form No. OP-1.

Categories listed on the QC form:

* information about raw materials, according to the recipe;

* norms of laid components;

* cost of products;

* costs of ingredients;

* trade margin, which is established by the administration of the enterprise.

Costing cards in public catering are inextricably linked with technological ones: the TC indicates the recipe and ingredients, the TC calculates their cost and determines the final price of the food. Therefore, you can often come across the concept of technological costing cards.

How to calculate a calculation card

This is a labor-intensive process that requires special knowledge and equipment. In addition, the calculation indicated at the initial stage may no longer be relevant after a week or a month. So the price of a dish according to QC is not a constant value. Its change may be affected by seasonal fluctuations in the cost of purchased products, a change in supplier and other factors. To do this, the form has several positions for convenient updating of the calculation.

List of documents for creating a CC:

* QC form;

* menu range;

* invoices;

* grocery list;

* documentation of the catering establishment (to correctly reflect the positions of responsible persons, legal address and name of the establishment).

The development of costing cards is usually carried out based on the amount required to prepare 100 dishes. Next, the total amount is divided by 100 and the resulting figure is the cost of one product. Or it is formed into 10 kg, which also allows you to accurately calculate the price of 1 portion order. The calculation of costing cards is entered into a standard table, which indicates the names of the products from the recipe, losses during their processing and the total cost of resources spent on preparing the dishes.

Methods for drawing up QC:

* In terms of sales price - optimal when prices are constantly changing.

* By purchase price - helps to quickly establish a markup with stable costs for products.

The preparation of technological and costing cards summarizes the trade margin, the selling price of the dish, and the output weight of one serving in grams. The calculation card for the product is signed by the responsible person who carried out the calculation, and is approved by the signature of the production manager and the owner or director of the catering establishment.

Nuances associated with the calculation of technological and costing cards:

1. Collections of recipes used by restaurateurs focus on fresh and high-quality vegetables, meat, fish, etc. But realities force us to use products from the freezer, while defrosting violates the loading and yield indicators

the final product of preparation. The loss percentage appears. This requires revision of the QC and additional development of the TC and TTK.

2. Available information on creating a QC for a popular buffet is scarce and requires study and correction by a qualified chef and an accountant calculator. Or a professional in this narrow field.

3. An accountant who knows how to calculate meals for filling out the accounting records and other documentation is an expensive employee, which forces you to use the service of ordering this documentation from freelance specialists.

4. Today, the production of CC, TC and TTK by the restaurant’s own resources is very rare, since it is unprofitable and irrational.

5. Custom-made documentation – optimized for the current needs of the restaurant; their manufacturers do everything so that you can continue to maintain this type of documentation yourself or correct them if problems arise.

Who compiles calculation cards and how? If you don’t have a technologist on staff, simplify your life - use the services of outsourced professionals. On our website you can order the development of costing cards and all documentation for dishes from experienced technologist Andrey Gottsev, through the order form intended for technical and technological cards.

Calculation of the cost of goods in trade

It is better to start learning to calculate cost from the trade sector. There are fewer cost items here. Essentially, it is the purchase price set by the supplier; transportation costs for delivering goods to the warehouse; duties and customs fees if we import goods from abroad.

To calculate, fill out the following table:

We take a certain group of goods. And for each of them we will calculate the cost. The last column - the planned cost coefficient - will show the level of costs that the company will incur for the delivery of products.

Fill out the table:

1. Transport costs, as reported by the logistics department, will amount to 5% of the purchase price.
2. The duty amount will vary for different groups of goods. For goods 1 and 4 – 5%. For goods 2 and 3 – 10%. To make it more convenient to enter percentages, let’s sort the data by the “Product Name” column.
3. To calculate, we use the formula: purchase price + transportation costs in monetary terms + duty in monetary terms.
4. The formula for calculating the planned coefficient is cost in monetary terms / purchase price.

The level of costs for delivery of goods 1 and 4 will be 10%, 2 and 3 – 15%.

Errors when filling out a document

Inaccuracies in filling out or errors in calculations result in a distortion of the cost value for the reporting period. This further leads to erroneous calculations in determining the amount of operating profit from business activities.

For taxation purposes, catering enterprises most often use the UTII system , in which errors in determining the amount of material costs do not distort the tax base and only affect operational indicators.

Formulas for calculating planned product costs in Excel

Each company calculates planned cost in its own way. After all, enterprises incur different costs depending on the type of activity. Any calculation must contain a breakdown of the costs of materials and wages.

Calculation of planned cost begins with determining the cost of the raw materials used and materials that are needed for the production of goods (which are directly involved in the technological process). Costs for raw materials are included in the cost according to the standards approved by the enterprise, minus technological losses. This data can be obtained from the technology or production department. The next direct cost item is the wages of production workers. The main salary and additional salary are taken into account. By what principles wages are calculated (piecework, time-based, based on output), you can find out in the accounting department.

Additional wages are all payments required by law, but not related to the production process (vacations, remuneration for long service, etc.).

We immediately entered other data for calculating cost calculations into the table:

The “Indicator Calculation” column indicates where we get the data from. If we refer to other tables, we use the totals from there.

Product cost calculation template with formulas:

• in Excel
• costing with data
• example of costing with overhead costs

To calculate the cost of packaging, conditional indicators of depreciation of fixed assets, percentage of additional wages and taxes, and mandatory insurance contributions were taken.

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, cutlet 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 away 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 to prepare 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’s 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.

What is a calculation card?

A costing card is a printed form with tables that contains all the data about the products involved in the calculation of costs and markups. The quantity of product used, its volume and purchase price must be indicated. Thanks to such record keeping, it is possible to systematize the process and quickly detect possible errors.

Example of a dish calculation card

Why is a calculation card necessary in catering?

What is a calculation card?

This is a document for calculating the cost and price of a dish.

What is it for?

Although Rospotrebnadzor and the tax inspectorate do not check these cards (unlike technological cards), they are a necessary component of business processes in public catering.

It is in the calculation card that the cost of each ingredient and the final cost of the dish is reflected, the markup and the selling price are indicated. The card helps to track and analyze how profitable each dish is for the establishment.

Who composes?

Usually the cards are compiled and checked by an accountant/calculator. This is the name given to a specialist in the restaurant industry who calculates the cost of dishes and their markups. But it also happens that this is done by the production manager or chef.

Recommendations for filling out the OP-1 form

There are two types of document configuration OP-1. In the first case, the form contains several columns for systematic price recalculation. In the second, the card is filled out and approved again when the discount price of food raw materials changes.

The header part of the OP-1 form displays the following data:

• Name of the organization;
• name of the separate division;
• statistics codes;
• name of the finished dish;
• source of information (number according to the collection of recipes);
• registration number and date of drawing up the calculation card.

It is mandatory to indicate the number of dishes for which the calculation is made. Depending on the characteristics of the technological and production process and the types of catering establishments (restaurants, bistros, cafes, canteens), the calculation can be made for 1, 50 or 100 servings.

In restaurants and cafes specialized in individual service to visitors, OP-1 calculation cards are individual in nature, so the calculation is carried out for one serving.

Enterprises providing catering services, which are visited by a large number of guests every day, issue OP-1 cards with the possibility of reusable use. This helps to significantly reduce the time required to complete documents.

Changes in the constituent components of the raw set of dishes and wholesale and retail prices for products and raw materials affect the new price of the final product. The header of the column with adjustment data indicates the date when the corresponding changes were made.

The main part of the card contains information about the composition and weight of the ingredients needed to prepare ready-made dishes.

The estimated cost is determined by calculation, by multiplying the quantity of the raw material by its purchase price. The executed document contains information about the trade margin (in %) and the amount of yield of the prepared dish (in grams). The executed document of the calculation card is handed over to the accountant-calculator for use by the production manager or chef of the catering enterprise.

The reliability of the data displayed in the form of a calculation card is confirmed by the signatures:

• Accountant-calculator;
• Chef or production manager;
• Head of the enterprise.

The affixed lists of administrative workers are accompanied by transcripts of surnames. The final touch in the design of the document is the imprint of the organization’s “wet” seal.

Form OP-1. Document elements as an algorithm for calculating the cost of dishes

There is an approved form of calculation card - . But since 2013, it is not mandatory for use and you can use a free form.

Form OP-1 allows you to determine the cost and take into account the nuances of calculating prices for local establishments and for chains. Therefore, next we will look at filling out a document on calculating dishes using this example.

Where to get data for drawing up a calculation card

The calculation card according to the OP-1 form is filled out based on data from the technological map - a document that contains the recipe and yield of the dish.

Technological and costing cards are drawn up for all dishes and semi-finished products.

The difference is that the technical map contains the technology for preparing the dish without calculating finances and is used by kitchen workers. Costing - shows the cost of preparing a dish and profit; it is needed by accountants and management.

Lesson 3.2. Calculation cards. Filling procedure.

Topic 3 Pricing and costing in public catering establishments

Lesson 3.2. Calculation cards. Filling procedure.

Lecture outline:

1.The primary document is a costing card;

2.Rules for drawing up a calculation card;

3. Drawing up calculations for dishes;

4. Work order, order of preparation.

1. Primary document – ​​costing card;

The word Calculation seems dry and boring, but its origin, however, is very interesting and entertaining. Calculation comes from the Latin calculatio “calculation”, which in turn comes from calculus (calculus) “pebble”, the fact is that the Romans used white limestone pebbles instead of abacus when making calculations. Therefore, “calculation” - “pebbling” - began to mean “calculation”, “calculation”. It is also noteworthy that later these pebbles were strung on sticks, in general, these are nothing more than the progenitors of such a “device” as an abacus, so well known to the older generation. Accountants used to count before the advent of computers and calculators.

Prices for products of own production and purchased goods are determined by calculation. The sales price is calculated on the basis of data from a collection of dish recipes, which is a regulatory document.

In the collection of recipes, catering establishments are divided into three markup categories:

• the highest markup category (restaurant, cafe, bar, snack bars of the “luxury”, “highest” and “first” categories);

• second markup category (restaurant, cafe, bar, snack bars);

• third markup category (for public catering establishments of all types at manufacturing enterprises, institutions and educational institutions).

Collections of dish recipes contain the following information:

• consumption of raw materials;

• output of semi-finished and ready-made dishes;

• cooking technology;

• standards of raw materials used by weight in grams;

• standards for the yield of finished products indicating the mass of individual components;

• the mass of the entire dish as a whole.

The consumption rates for spices and salt in dish recipes are not indicated, but are given separately per dish.

2. Rules for drawing up a calculation card;

Sales prices for POP products sold at retail are calculated on calculation cards separately for each type of dish or product. The calculation is based on the cost of raw materials per hundred dishes or per one dish. For more accurate calculations in the calculation, the cost of a set of raw materials is calculated for one hundred servings, and then the price of one serving is set.

If the components and prices for raw materials and products have changed in the raw material set, then a new sales price is calculated in the free column of the calculation card, indicating the date of the changes in the header.

The correctness of the calculation of the price of a dish or product is confirmed by the signature of the production manager and the person who compiled the calculation, and then approved by the head of the enterprise. Before making a calculation, you need to know the range of dishes and culinary products being produced, as well as the standards for laying out raw materials according to the collection of recipes and the prices for products and raw materials.

Calculation cards are registered in a special register after they are signed by persons who are responsible for the correct establishment of sales prices.

The calculated sales prices for dishes and products must be compared with previously existing prices for the same dishes and the reasons for possible deviations must be carefully analyzed.

Prices for side dishes and sauces are also calculated on a separate card, and prices for semi-finished products and culinary products are calculated using the calculation method, based on the cost of the raw material set of products at sales prices.

Purchased goods in buffets are sold at retail prices (purchase price including markup).

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. It is quite difficult to calculate the cost of one serving, since for one dish the ingredients can be taken in a minimum quantity, the specific gravity of which will tend to zero. A sprig of herbs, a pinch of sesame seeds, a bay leaf, a drop of lemon or vanilla on the tip of a knife - such components of a dish are difficult to account for when calculating for one serving. The calculation for 100 dishes is as accurate as possible, and therefore makes sense in catering establishments. Well, the calculation of the price of the raw material set of one dish is carried out by the final division of the found cost by 100.

Therefore, the calculation is usually made based on 100 servings to more accurately determine the cost of the dish, and then the sum of the cost of each raw material included in the dish is added and divided by 100 to determine the cost of the raw material set for one serving. Then multiply by the markup percentage, the resulting markup amount is added to the price of the raw material set; the result obtained is the selling price of the dish. For those products for which the recipe is given for 1 kg of output, the calculation is made for 10 kg.

Let's look at the form of the calculation card. Firstly, it contains information, like any other document at the enterprise: the name of the organization, the date of preparation, the name of the dish for which the card is drawn up. Next is a column in which a list of raw materials for making the dish is entered.

Another column on the right contains the inscription “Norm kg.” What kind of norm is this, judging by the fact that it is measured in kilograms, this is mass. But what kind of mass is this and where does its value come from? In order to understand this, it is necessary to remember the definition that was given for each type of mass in public catering, namely: for what mass the enterprise pays money. But the costing card calculates the costs of purchasing raw materials for a particular dish. Gross is the amount for which the company paid money. This means that in the calculation card Norm = gross weight from the technological card or from the Collection of Recipes.

When compiling a calculation card, it is necessary to transfer the value from the technological map from the “Gross” column for 100 servings to the calculation card in the “Norm” column, and then enter the accounting prices in the “Price” column and, multiplying the quantity by the price, fill in the “Amount” column .

Next, the resulting cost of all products is summed up and shown on the card in the line “Total cost of raw materials”;

The price of the raw material set for one dish is obtained by dividing the total amount by 100 (if the card is made for 100 dishes).

Selling price of the dish = Total cost of the raw material set + Markup.

If the number of components in the raw material set of a dish or the price of raw materials changes, the new price of the raw material set of the dish is determined in the subsequent free columns of the calculation card, indicating the date of changes in its header. In the “Date of compilation” column the date of the last entry in the card is entered. When drawing up a calculation card, you should pay attention to the column “Output in finished form”. This column must indicate the weight of one dish in grams. For first courses served with meat, meatballs, fish, and so on, the weight of similar products included in the dish is indicated separately through a fraction, for example, 250/30, where 250 is the liquid part of the soup itself, and 30 is meat (or fish or other expensive part dishes). The yield of the soup may be indicated as 250/30/10, where 10 grams is sour cream. For second courses, the weight of the main dish, side dish and sauce must be indicated, for example, 100/80/25, where 100 grams is the weight of the main dish, 80 grams is the weight of the side dish and 25 is the weight of the sauce.

The correctness of each calculation of the price of a dish (product) is confirmed by the signatures of the production manager and the person who compiled the calculation, and is also approved by the head of the organization. The transcript of the signatures is given in the first column along the corresponding lines.

Calculation cards are registered in a special register after they are signed by persons who are responsible for the correct establishment of sales prices.