Many people who come to the catering point 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 complex.
Instructions
Step 1
Unfortunately, there are very few regulatory documents on accounting for this type of activity, and there can be quite a few 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 duties, transport and other procurement and transportation costs. In addition, the final price must include the cost of renting premises, staff salaries and utility bills.
Step 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 inventories in the system of material responsibility: in the pantry, in production and in buffets, the values should be written off at the prices at which they were capitalized.
Step 3
Finally, the most important thing in catering accounting is the formation of the retail price. The retail price is the price at which goods are sold to end consumers. It consists of the cost of purchasing goods and a single trade margin calculated for public catering establishments.
Step 4
Catering accounting is carried out according to a previously drawn up plan. First, you need to record all the costs incurred. Not only for the purchase of products and wages for workers, but also for renting premises, taxes and so on. The next point is to reduce possible losses and production losses. This is an accurate calculation of the required number of purchases so that nothing deteriorates, and the appointment of a financially responsible person in the event of theft or damage to property. Then comes the formation of the final price of the product; the same retail price mentioned above.
Step 5
There is one more important point of the plan - distribution of profits. A good leader leaves part of the profit for the subsequent modernization of production, bonuses for workers and the so-called reserve fund, which can be used in case of an unforeseen situation.
