Any dish in public catering has its own cost. The same vegetable salad may cost differently in different restaurants. Why does it depend? How to calculate the cost of a dish? And what parameters should be taken into account when drawing up a menu?
It is necessary
- calculator
- exact recipe
- data on consumed costs by the enterprise
- restaurant staffing
Instructions
Step 1
Calculate the cost of the products included in the dish. The cost formula is simple: the gross weight of the products used is multiplied by the price of the same products per kilogram. For example, when preparing a vegetable salad, you will need 2 tomatoes and 2 cucumbers. The weight of tomatoes will be 300 grams, and a kilogram of these vegetables costs 90 rubles. 2 cucumbers will be 350 grams, and the cost of a kilogram of this product is 120 rubles. Thus, the cost of salad products is:
0.30 * 90 + 0.35 * 120 = 69 rubles.
Step 2
. Calculate the restaurant's labor and other costs, including energy savings and travel costs. In order to calculate these costs per unit of production, you need to have a clear understanding of the performance of a given restaurant. Let's say a restaurant sells over 1,000 meals a month. For the same period of time, it consumes electricity for 5,000 rubles. Thus, the cost per unit of production will be 5 rubles. All costs of the restaurant are calculated in a similar way. As for labor costs, here the cost of the cook's time spent on preparing the dish is calculated. For example, it took 30 minutes to prepare a salad, and the cook's salary is 20,000 rubles a month, and he works 20 days, 8 hours a day, so we get that the cost of one hour of work will be 125 rubles per hour. Accordingly, thirty-minute work will cost 62.5 rubles.
Step 3
Calculate VAT or Trade Margin. VAT today is equal to 10% or 18% depending on the form of ownership. VAT at catering establishments is calculated based on the cost of production. In this case, from the cost of the salad.
Step 4
Add up all expenses - Here you need to calculate the sum of the numbers obtained in the first three paragraphs. As a result of the actions taken, the cost price of a particular dish will be obtained.
