Calculation card pies sample filling. How to calculate food in a canteen

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 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 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.

Serial number of calculation, date of approval
Number in order	Products			Norm, kilogram	Price, rubles kopecks	Amount, rubles kopecks
	Name
	Fresh beets
	Pickled beets
	Vegetable oil
Total cost of raw materials for 100 dishes
Markup ____100___%, rubles kopecks
Selling price of the dish, rubles and kopecks
Yield of one finished dish, grams
Production director				Ivanov N.K.
Calculation compiled				Fedorova M.N.
I APPROVED Head of the organization				Korneev I.S.

The calculation card can be drawn up for one serving, or for 100 dishes; in the latter case, the selling price of one serving will be determined more accurately. Having calculated the selling price of a dish, the accountant-calculator confirms this calculation with his signature, in addition, the correctness of the established price is certified by the signatures of the production manager and the head of the organization.

Note!

When the price for any type of raw material changes, a new selling price of the dish is calculated, which is reflected in the same calculation card in the free columns.

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, 40/300. For main courses, the weight of the main dish, side dish and gravy or sauce should be indicated, for example, 100/80/25, where 100 grams is the weight of the main dish, 80 grams the weight of the side dish and 25 the weight of the gravy.

There is one more point that should be emphasized. We have already noted that all public catering organizations, regardless of their organizational and legal form, are required to comply with the legally established rules and requirements for this type of activity. This also applies to following the recipes of dishes. However, collections of recipes, as a rule, indicate a set of raw materials under standard conditions. In practice, it often happens that standard conditions differ from actual ones, for example, increased levels of humidity in the pantry, which can significantly affect certain properties of products, including weight. In such a situation, naturally, either more or less products should be released into production than indicated in the collections of recipes, that is, in other words, a certain adjustment of the laying standards is required. Since a catering organization does not have the right to independently change these standards, changes in the properties of products that occur as a result of changes in storage conditions are corrected by discounts (capes) when transferred to production.

In such cases, the calculation card for the dish is filled out based on the norms for laying out raw materials, then the sales price is adjusted in a separate line taking into account the discount or premium.

When considering issues of public catering, one cannot help but dwell on such an important figure as the production manager (chef), since this position is perhaps the most important in the organization of public catering. The production manager manages the production and economic activities of a given economic entity. Depending on how high the qualifications of the chef are, the normal and stable operation of the catering organization depends.

The responsibilities of the production manager include directly organizing the production process and ensuring the rhythmic release of own-produced products of the required range and quality.

The production manager must constantly work to improve the technology of the production process, the efficient use of equipment, and improve the professional skills of workers in order to improve the quality of products and the level of service.

This employee must be well versed in the regulatory framework relating to production and economic activities in the catering sector, must know and be able to organize the production technology for preparing dishes.

The production manager must constantly monitor the demand for one or another type of manufactured product and ensure the formation of a diverse range of dishes and culinary products.

The duties of the production manager include the daily preparation of a menu plan (drawn up the day before), the formation of requests for the required amount of raw materials, semi-finished products and food products. The chef exercises constant control over food production technology, raw material standards, compliance by all employees with personal hygiene rules, sanitary requirements, labor protection standards, safety regulations, and so on.

The production manager also organizes accounting, preparation and timely submission of reports on the production activities of the catering organization.

So, the production manager draws up a daily menu plan, which indicates the names and numbers of dishes according to cards or a Collection of Recipes indicating their quantity.

The grouping of dishes in the menu plan is carried out by type (cold appetizers, first, second, third courses, and so on). Based on the menu plan, the daily need for products necessary for the manufacture of products is determined and a requirement is issued for obtaining products and raw materials from the pantry. The request for receiving raw materials from the storeroom is drawn up in one copy, must be certified by the signature of the production manager and approved by the manager. Then, based on the requirements, an Invoice for the release of goods (form No. OP-4) is issued to the pantry, which is used to formalize the release of products (goods) and containers from the pantry of a catering organization to production, buffets, and small retail chains. An invoice is drawn up in two copies, one of which remains with the financially responsible person, and the second, together with the product report (form No. OP-14), is submitted to the accounting service of the catering organization. The invoice for the release of goods is signed by the materially responsible person and approved by the head of the organization.

Based on the menu plan, the accounting department calculates retail prices for prepared dishes and prepares a menu directly for visitors.

The specified unified forms were approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132.

The menu for visitors contains the name of the dish, its cost (based on the calculation card), and the weight of the finished dish is indicated.

In this case, menu prices must be indicated in rubles. This is a mandatory condition, since, according to paragraph 2 of Article 10 of the Law of the Russian Federation of February 7, 1992 No. 2300-1 “On the Protection of Consumer Rights,” information about goods (work, services) must necessarily contain the price in rubles .

You can find out more about the issues and features of accounting at public catering establishments in the book of JSC “BKR-Intercom-Audit” “ Catering».

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 special calculation cards form OP-1 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 range of ingredients.
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 analogues 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.

Calculation 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 the calculation cards for the dish, either by averaging the cost and composition of the dish, or by generating it according to the standard composition, that is, “Recipes”. In addition, you can generate a report, expanding each processing section down to the ingredient or taking into account only the processing stages 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 processing section down to the ingredient or taking into account only the processing 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.

And others.

Take a look at restaurant, cafe, bar management systems

RULES AND SUBTRACTS OF WORKING WITH
CALCULATION CARD.

At catering establishments, calculation
the map is one of the main documents for
calculation of the sale price for the dish and has
established unified form No. OP 1.

See you.

PS . All materials for preparing your own catering production can be found by following this link:

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Rules and subtleties of working with a calculation card: 22 comments

1. LYUDMILA

   Thank you, Larisa. Very useful article. I have a question. During the scheduled inspection, the SES was more interested in the technological cards, they didn’t even look at the calculation cards. We previously didn’t mark the nutritional value indicators in the technological cards, now this must be done and all the indicators must be posted for each dish for customers. Could you please explain how to determine the nutritional value of a dish. You should refer to a reference book on the chemical composition of food products or data on the composition of raw materials, and how to take into account after heat treatment how much nutritional value is left, if possible with an example. Thank you in advance, I'll be looking forward to your answer

2. Christina

   Hello, please, if it doesn’t bother you, create a calculation card for “Stuffed Peppers”.
   INGREDIENTS:
   sweet pepper, 1 kg
   minced meat “Homemade” (beef + pork), 800 g
   onions, 2 pcs.
   carrots, 1 pc. medium size
   rice, 100 ml (half a glass)
   tomato paste, 100 g
   garlic, 2 cloves
   vegetable oil
   salt
   Thank you in advance for your help!

3. Andrey

   Hello. Very much everything that relates to calculations and technology matters.. Just everything that is in the general restaurant direction. Thank you

4. Iza

   Good afternoon, please help me, if this is not difficult for you, please make me a calculation card for the Dargin miracle and Cigarettes with nuts, please help me, I really need it

5. Tamara

   Good afternoon, please tell me, we receive gherkin chickens individually, they are all different in weight, can we indicate in the menu the output of the finished chicken as 1 piece, and not a gram?

6. Liana

   Thank you for the article! Are there any other tips for drawing up a TTC? did not find…

7. Lyudmila

The calculation card (form OP-1) is intended to establish the cost at which a unit of product (or dish) will be sold.

Sample card

The calculation of the selling price is based on the costing method. This document can be drawn up on the basis of initial data on the total cost of raw materials and materials used in the manufacture of one hundred units of products (dishes). In this way, the exact cost of one unit of goods is determined to form the final selling price (OKUD 0330501).

The raw materials and components of the kit or set that are used to manufacture the product (or dish) may vary. To do this, enter the new value in the blank columns of the card, recording the date of changes in the headings. The “date of compilation” column contains information about the last mark in the document.

Card approval

The validity and correctness of the calculated cost of each unit of product is confirmed by visas of the head (manager) of the production workshop and the employee responsible for preparing the cost estimate. The calculation card is approved by the head of the enterprise. The first column of the document must contain a transcript of the signatures of the persons who put their visas on the card.