At catering establishments, a calculation card must be drawn up for each dish. Its form is approved by the decree of the State Statistics Committee of Russia and is unified. The document form should be filled out by an accountant-calculator to determine the sales price of manufactured products.
It is necessary
- - documents of the enterprise;
- - the form of the calculation card;
- - assortment of dishes;
- - calculator;
- - incoming invoices;
- - a list of products.
Instructions
Step 1
Before you start drawing up the calculation card, based on the menu plan, write a list of dishes for which you should fill out the calculation. Then determine the rates for the input of raw materials for each type of manufactured product. Calculate the selling prices for the raw materials that are included in the meals. To do this, multiply the purchase prices by the markup.
Step 2
In the form No. OP-1, indicate the name of your enterprise in accordance with the charter, other constituent document. Enter the name of the service (department, structural unit) in which the products are manufactured. Write the code of the type of activity in accordance with the All-Russian Classifier of Enterprise Activities.
Step 3
Indicate the name of the dish (manufactured products), its number in accordance with the collection of recipes. Assign a number to the calculation card, the date of its preparation. It should be borne in mind that the calculation is filled in both for one dish and for one hundred dishes. In the latter case, the calculated sales price will be more accurate.
Step 4
The first column of the calculation card form is intended to indicate the serial number of the product, the second is to enter its name in accordance with the receipt invoice, the third is to write its code.
Step 5
Each dish is assigned a number, the date is indicated. For each of them, three columns are allocated: 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 set for each product.
Step 6
Multiply each cost of a set of raw materials for an individual dish by the markup established at the enterprise. Thus, you will determine the cost of each type of manufactured product.
Step 7
Calculate the yield of the finished dish in grams by summing the raw material rate for each product for a particular type of product.
Step 8
The costing card must be approved by the signatures of the director of the catering company, the production manager (indicating their positions, personal data). It is necessary to certify the calculation by the accountant who prepared it.
