The calculation process in public catering is carried out by specialists using a special calculation method, which is significantly different from other areas of activity. This is based on the fact that such organizations are engaged not only in the manufacture of food, but also in their retail sale.
The calculation process in the field of public catering takes into account all material costs of the production process, as well as the level of supply and demand of the profile market for a certain time period. The exception here may be situations that are specified in the law. It is worth noting that only the government can control the cost of products, which prevents entrepreneurs from overstating them.
The main nuances in the implementation of the calculation
Speaking about the methods of regulating the cost of products and ready meals, it is worth noting that the basis for determining their prices is all kinds of laws, as well as special bylaws. For example, the maximum norms for the trade allowance can be indicated, which is especially important for a variety of government agencies, which include universities, schools, technical schools, kindergartens.
When making a calculation in the field of public catering, it is important to pay attention to one rather important point. It is required to reflect in the balance sheet certain costs for the delivery of semi-finished products and raw materials, as well as for their storage. These expenses can be paid in two main ways. This can be the inclusion in the final cost of finished products, as well as the recognition of costs such as selling costs. When using the first option, all such expenses are reflected in the financial statements, as a rule, this is a debit entry located on a special account "Goods". If the second method is used as the basis, all major costs will be charged to the Sales Costs account. In this case, if there is a certain balance of unsold products, this part of material costs will be automatically attributed to work in progress.
You need to know that the calculation in public catering is simply impossible without taking into account some specific losses. They usually occur during unloading, loading and transportation of goods. Such expenses and expenses can be conditionally subdivided into non-standardized and standardized. The latter includes all losses incurred naturally, such as through spills, shrinkage or weight loss. As for non-standardized expenses, this includes factors such as manufacturing defects, transportation battles, and theft. This process helps to keep track of material costs that are directly related to catering in a particular social structure.