Calculation of food products is one of the main elements of the pricing process in a catering enterprise. In this article we will tell you how to quickly and easily make a calculation of a dish using the 1C: Enterprise 8. Food service.
Calculation of dishes in public catering it is carried out in a special way, different from other areas of activity. This is explained by the fact that catering enterprises are engaged not only in the manufacture of food products, but also in their sale.
Program 1C: Public catering automates the compilation process dish costing, which greatly simplifies the work of an accountant-calculator and avoids errors when food calculations.
The composition of the dish and the technology of its preparation in the program are stored in the document Recipe. Recipe serves for storage calculations for the preparation of dishes and preparations, for cutting goods and dismantling of dishes. V Recipe indicate the ingredients, their units of measurement, the amount of gross and net.
Calculation of dishes in public catering is impossible without taking into account certain losses. This is provided in the program 1C: Public catering... If for the selected ingredient in the program, the percentage of weight loss and chemical and energy characteristics during hot and cold processing are indicated, these values will be automatically entered into the recipe. In the case when any values ("gross", "net", "output") cannot be entered immediately, the program provides the ability to calculate these values based on other entered values and percentages of losses during hot and cold working.
For the ingredients that make up the dish, a list of substitute products (analogues) can be specified. This list is used when there is a shortage of the original product, and is also taken into account when writing off products and calculating food products (drawing up cost cards). The original product and its analogue are interchangeable.
To account for the costs of food products, the use of which per serving is extremely small (for example, spices, salt, sugar) in the program 1C: Public catering a special accounting regime has been developed. To avoid rounding errors in the preparation of dishes, such products are accumulated in a special register and written off at the end of the reporting period. Thus in the program 1C: Public catering a more accurate accounting of spices has been implemented, which allows avoiding rounding errors common for such cases.
The program provides for the printing of such unified forms based on costing dishes:
For calculation of the cost of meals in terms of the cost of ingredients written off for their production, the program provides a report Cost estimates for the period... The report can be built depending on the calculation of the cost amount based on the value of account balances (the cost amount will be calculated based on the value of the standard price).
The article discusses issues related to the release of ready-made meals and their implementation in a budgetary institution. In particular, the features are highlighted: - calculating the cost of ready meals; - application of a margin when calculating the price of finished products manufactured in the canteen of an educational institution; - reflection on the accounts of the accounting of operations for the formation of the cost of finished products and their sale.
Many budgetary institutions have structural divisions in their composition - canteens, in which the production of ready-made meals for meals for employees and students (pupils) is organized. Food is provided for a fee, while the amount of the margin is regulated by the regulatory legal acts of the constituent entity of the Russian Federation. In this article, we will consider issues related to the production of ready-made meals and their implementation in a budgetary institution.
The products of catering canteens sold for a fee, for accounting purposes, are finished products and are recorded on account 0 105 37 000 “Finished products - other movable property of the institution” (clause 121 of Instruction No. 157n). Consider the features of accounting and sales of finished products.
Regulatory-planned ready meals
The specifics of accounting for finished products are given in clauses 38 - 48 of Instruction No. 174n.
One of these features is that the acceptance for accounting of finished products is carried out at the planned (normative-planned) cost as of the date of its release. Disposal of finished products when they are released to the customer is also reflected at the planned (normative-planned) cost price.
In practice, the question often arises: how is the standard-planned cost of ready-made catering dishes determined? Clarifications on this issue are presented in the Letter of the Ministry of Finance of the Russian Federation dated April 22, 2016 No. 02-07-05 / 23495 (hereinafter - Letter No. 02-07-05 / 23495). In it, officials of the financial department noted the following. The peculiarity of pricing in public catering is that the cost of each unit of manufactured products (meals) is not determined. However, a sales price is calculated for each in-house manufactured item. The prices for the sale of dishes are determined by the calculation method based on the norms for laying raw materials specified in the recipe books.
- Collection of technological standards of the 1994 - 1997 edition;
- Collection of recipes for dishes and culinary products of the cuisines of the peoples of Russia, 1992 edition;
- Collection of recipes for dietary meals of the 1988 edition;
- Collection of recipes for flour confectionery and bakery products of the 1986 edition;
- Collection "Cakes, pastries, muffins, rolls", 1978 edition.
In addition, budgetary institutions can use similar collections released later, or make new and branded products only in cases of development of enterprise standards (STP), technical specifications (TU) and technical and technological maps (TTC) for them.
When developing technical and technological maps and standards of enterprises (STP), catering organizations should be guided by the Clarifications of the Ministry of Foreign Economic Relations of the Russian Federation of 12.07.1997 (Temporary procedure for the development and approval of technical technological maps for dishes and culinary products and the Procedure for the development, consideration and approval of enterprise standards).
According to the specialists of the Ministry of Finance (Letter No. 02-07-05 / 23495), taking into account that the budgetary institution is a non-profit organization, the sale price of a product of its own production determined by the calculation method is the standard-planned cost.
Unified forms of primary accounting documentation for accounting of transactions in public catering were approved by the Resolution of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 "On approval of unified forms of primary accounting documentation for accounting of trade transactions." The calculation of sales prices for dishes and products by catering establishments (canteens) is carried out in calculation cards (form OP-1), the release of all dishes for a specific day is based on the menu plan (form OP-2).
Consider an example of calculating a finished dish.
The menu of the canteen is planned to prepare the "Summer" salad (layout 25 of the Collection of recipes for dishes and culinary products for public catering establishments, 1996). Calculation of dishes is carried out according to the I column of the layout. The calculation of the cost estimate was compiled on 07/01/2016.
The weights of the products in the recipe books are given on a gross and net basis.
With gross, they show the weight of raw materials, that is, the amount of raw materials that must be taken to prepare a given dish, and with net, the weight of raw materials directly in the finished dish.
We present the required layout data 25 in the table.
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Product name |
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Gross (g) |
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Potatoes young |
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Fresh cucumbers |
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Fresh tomatoes |
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Green onion |
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Canned green beans or green peas |
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Eggs (pcs.) |
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* Mass of boiled peeled potatoes.
The prices for the sale of dishes are determined according to the gross bookmarking rates. Salt and spices are included in the calculation according to the norms of the bookmarks for the collection of recipes for dishes.
The calculation of the cost of a dish (culinary product) is based on the cost of raw materials (taking into account the margin) consumed per 100 servings of dishes or 10 kg of culinary products. Then, dividing the total cost of a set of raw materials by 100 (or 10) determines the price of one portion (or 1 kg of the product).
The selling price of the dish (culinary product) remains until the change in the raw material set of the dish (culinary product) or the cost of raw materials. When a raw material set (cost of raw materials) is changed, the new sales price is calculated in the next free column of the costing card. Calculation cards are registered in a special register.
The correctness of the calculation of the selling price of the dish (culinary product) is confirmed by the signatures of the production manager and the person making the calculation, and approved by the head of the organization.
Let's calculate the cost of one portion of the "Summer" salad.
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Sequential number of the cost estimate, date of approval |
№ 10 |
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Product name |
Norm, kg |
price, rub. |
Amount, rub. |
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Potatoes young |
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Fresh cucumbers |
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Fresh tomatoes |
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Green onion |
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Canned green beans |
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Canned green peas |
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Eggs (pcs.) |
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The total cost of a raw set for 100 dishes |
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The cost of the dish |
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50% margin * |
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Selling price of the dish, rub. cop. |
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Output of one ready-made dish, g |
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* Established in accordance with the regulatory legal act of the constituent entity of the Russian Federation.
The release of all dishes for a specific day is determined on the basis of the menu plan (form OP-2). The menu is compiled daily in one copy by the head of production on the eve of the day of cooking, approved by the head of the organization.
Suppose that on July 18, 2016 it is planned to make vinaigrette, borscht, potato pancakes with meat and onions, etc. in the dining room of a budgetary institution. dishes for 18.07.2016 amounted to 25 653 rubles.
The menu plan indicates the names (column 2) and numbers (column 4) of dishes according to the collection of recipes or technical specifications. Dishes in the menu plan are recorded in the following sequence: appetizers, first courses, second courses, drinks, set meals, etc.
Guided by the plan for the release of ready-made meals, on July 17, 2016, the production manager approved the following menu plan:
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Number in order |
Dish and side dish |
Quantity |
Sale price, rub. cop. |
Amount, rub. cop. |
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Name and brief description |
Dish number according to the collection of recipes, TTK, STP |
Output of one dish, g |
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Vegetable vinaigrette |
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Pancakes with meat and onions |
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Further, we note that the normative-planned cost of catering products for the month will be calculated on the basis of all menu plans for the canteen, drawn up by the production manager, which will be submitted to the accounting department of the institution.
Suppose that in July 2016 the normative-planned cost of manufactured catering products was 196,800 rubles. All products are sold to customers.
The markup applied when calculating the cost estimate for the finished dish
As it was noted, the standard-planned cost of finished products of public catering is determined on the basis of a calculation. In the calculation of a specific dish, a mark-up for a raw set of products is involved.
In accordance with the Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership, approved by Roskomtorg on 12.08.1994 No. 1-1098 / 32-2, the level of margins is determined and approved by the head of the organization independently, if they are not regulated by local authorities. According to the Decree of the Government of the Russian Federation of 03/07/1995 No. 239 "On measures to streamline state regulation of prices (tariffs)" and higher educational institutions. For example, in accordance with the Decree of the Government of the Leningrad Region dated June 25, 2001 No. 55, the following limit levels of a single mark-up for products (goods) sold at public catering enterprises (regardless of ownership) at secondary schools and institutions of primary vocational education in the Leningrad Region have been established :
- for purchased goods in small packaging of industrial production, sold without additional processing (milk, lactic acid products, juices, confectionery) - 25%;
- for bread and bakery products of industrial production - 30%;
- for products of own production of public catering enterprises, produced with funds provided for in the budgets of municipalities for the current year and allocated for preferential or free meals for students, as well as for funds of students, employees of educational institutions and institutions of primary vocational education on the basis of subscription service with complete rations - 47%.
In accordance with the Decree of the Government of the Nizhny Novgorod Region dated 20.05.2010 No. 282, the marginal mark-up (including the trade mark-up) for products (goods) sold at public catering enterprises at secondary schools, vocational schools, secondary specialized and higher educational institutions located in the territory of the Nizhny Novgorod region, is no more than 50% of the purchase prices of raw materials and purchased goods.
Thus, when calculating the selling price of ready-made canteen dishes, a budgetary institution must be guided by the regulatory legal acts of the constituent entity of the Russian Federation when establishing the amount of the margin.
Actual cost of ready meals
The actual cost of the finished product consists of the actual costs of the institution, which are determined at the end of the month (clause 122 of Instruction No. 157n, Letter No. 02-07-05 / 23495). In this case, all costs incurred are subdivided into direct, overhead and general business costs, for the accounting of which the corresponding accounting accounts are used (clause 58 of Instruction No. 174n):
- 2 109 60 000 "Cost of finished products, works, services";
- 2 109 70 000 "Overhead costs of production of finished products, works, services";
- 2 109 80 000 "General operating expenses".
The list of direct costs is determined in the accounting policy. Note that in the production of public catering products, direct costs will be the cost of a raw set of food products involved in the preparation of a dish, cooks and deductions from it to off-budget funds, depreciation of basic equipment.
Expenses for payment of utilities (electricity, heat, gas supply, etc.), communication services are overhead. If the dining room has power meters, water and heat supply meters, then this type of expense can become a direct cost.
The costs associated with the process of managing an institution fall into the category of general business costs. For example, the salaries of the head of the organization and other specialists of the administration will be general expenses.
If overhead and general business expenses (in terms of the cost of finished products, works, services) cannot be directly attributed to the output of products, then they are distributed indirectly, as a rule, in proportion to some indicators (established bases). They are charged to the cost of services through calculation ratios. The basis for the distribution of overhead (general) expenses may be direct material costs, salaries of the main personnel, etc. (paragraphs 134, 135 of Instruction No. 157n). The method of distribution of overhead and general business expenses is fixed in the accounting policy of a budgetary institution.
All operations on the distribution of actual costs for the cost of specific types of finished products are subject to documentary registration by certificates (f. 0504833) with the attachment of calculations of their distribution.
Correspondence of accounts for the formation of the cost are given in clauses 60 - 62 of Instruction No. 174n. Let's present them in the table:
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Clause of Instruction No. 174n |
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Formed the prime cost in terms of direct costs |
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for the purchase of food |
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to pay salaries to cooks |
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to pay insurance premiums to extra-budgetary funds |
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for the purchase of fixed assets worth up to 3,000 rubles. |
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Formed the cost price in terms of overhead costs |
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to pay utility bills |
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to pay for communication services |
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Written off overhead costs for the cost of finished products |
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General operating expenses were written off for the cost of finished products |
* Applies the corresponding group and code of the type of synthetic account.
** The corresponding article or sub-article of KOSGU applies (211 - 226, 271, 272, 290).
Accounting for deviations from the actual cost of ready meals
As we have already said, the actual cost of the finished product is determined at the end of the month (clause 122 of Instruction No. 157n). In this case, the resulting deviations of the actual cost from the planned (normative-planned) are taken into account as follows:
1. In case of excess of the actual cost over the standard-planned cost:
2. In case of excess of the planned (normative-planned) cost price over the actual cost price of the operations indicated above are reflected in the "red reversal" method.
Next, I would like to draw your attention to the following feature. Since the normative-planned cost of public catering products is determined as the price of its sale, then in the accounting of a budgetary institution, in most cases, only accounting entries will take place, reflected by the "red storno" method.
Let's look at an example.
In the canteen of a budgetary institution, 10,600 dishes were prepared in July 2016. The standard-planned cost of the finished product was 120,000 rubles. Actual costs of cooking - 100,000 rubles. All products were sold to customers.
The following entries were made in accounting in accordance with Instruction No. 174n:
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Amount, rub. |
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Accepted for accounting of finished products at the standard-planned cost |
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Finished products were written off from the register when they are released to their customers |
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Reflected the actual costs of preparing ready-made meals |
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The excess of the standard-planned cost of public catering products over the actual cost (120,000 - 100,000) rubles is reflected. |
Sales of public catering products to consumers
All canteens in budgetary institutions in order to organize meals for employees, students (pupils) must adhere to the Rules for the provision of public catering services, approved by the Decree of the Government of the Russian Federation of 15.08.1997 No. 1036 (hereinafter referred to as the Rules).
In accordance with clause 20 of the Rules, payment for finished products of public catering is possible both in cash and by bank transfer. At the same time, in the canteen of the institution, the consumer must be issued a document confirming payment for public catering products (cash register receipt, invoice or other).
Note that settlements for the received sums of money and served meals are carried out using account 2 205 31 000 "Settlements with payers of income from the provision of paid works and services" (clause 21 of Instruction No. 157n, clause 92 of Instruction No. 174n).
Below we present the correspondence of invoices for settlements for the released finished products of the canteen of a budgetary institution.
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Clause of Instruction No. 174n |
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Accrued income from the sale of finished products |
Clause 93, 150 |
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Received funds from the sale of finished products to the cashier of the institution |
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Funds have been received using a bank card |
As for the issues of taxation (in particular, the calculation of VAT) on the sale of public catering products, the following should be noted. According to paragraphs. 1 p. 1 of Art. 146 of the Tax Code of the Russian Federation, transactions involving the sale of goods (works, services) in the territory of the Russian Federation are recognized as objects of VAT taxation. The list of transactions not recognized as objects of taxation by this tax is presented in clause 2 of this article, and not subject to VAT (exempt from taxation) - in Art. 149 of the Tax Code of the Russian Federation. So, pp. 5 p. 2 of Art. 149 of the Tax Code of the Russian Federation stipulates that the sale of food products directly produced by canteens of educational and medical organizations and sold by them in the specified organizations, as well as food products directly produced by public catering organizations and sold by them to the specified canteens or organizations, is not subject to VAT (exempt from taxation) ...
Thus, the proceeds received from the sale of ready-made meals by a medical and educational institution will not be subject to VAT if the dishes are produced directly in the canteen of these institutions and are sold in them.
With regard to the application of a special tax regime in the form of payment of UTII, we note the following. According to paragraphs. 4 clause 2.2 of Art. 346.26 of the Tax Code of the Russian Federation, educational, health care and social security institutions are not transferred to the payment of UTII in terms of entrepreneurial activities for the provision of public catering services, provided for in paragraphs. 8 clause 2 of this article, if the provision of catering services:
- is an integral part of the functioning of these institutions;
- these services are provided directly by these institutions.
Thus, in relation to public catering services, a budgetary medical, educational institution, an institution providing social services applies the general taxation system.
Let's look at an example.
In a budgetary educational institution, a payment terminal has been installed for non-cash payments for canteen catering products. The amounts received from consumers through the payment terminal are transferred by the acquiring bank to the personal account of the institution minus the bank's commission, which is 1% of the settlement amount. In July 2016, ready-made meals were sold in the amount of 350,000 rubles. The amount received through the cashier was 150,000 rubles, through the payment terminal - 200,000 rubles.
In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n, income from the sale of finished products is reflected under article 130 "Income from the provision of paid services (work)" KOSGU. The institution's expenses for the payment of the commission to the acquiring bank are referred to sub-item 226 "Other works, services" of KOSGU.
The following entries were made in accounting in accordance with Instruction No. 174n:
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Amount, rub. |
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Accrued income from the sale of ready-made meals |
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Reflected the proceeds received through the cashier of the canteen |
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Reflected the proceeds received through the payment terminal for non-cash payments |
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Received proceeds to the personal account of the institution minus the commission (200,000 rubles - (200,000 rubles x 1%)) |
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Reflected payment of expenses for bank fees * |
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Reflected the cost of paying bank fees |
* This accounting record must be agreed with the founder, since it is absent in Instruction No. 174n.
Let's briefly formulate the main conclusions.
1. Accounting for finished products is carried out on account 0 105 37 000 “Finished products - other movable property of the institution”.
2. Finished products are accepted for accounting at the standard-planned cost as of the date of issue. Similarly, it is written off when sold to the customer. The standard-planned cost of the produced ready-made meals is determined by means of a calculation.
3. The calculation of sales prices for dishes and products by catering enterprises (canteens) is carried out in calculation cards (form OP-1), the release of all dishes for a specific day is based on the menu plan (form OP-2).
4. The mark-up for public catering products is determined on the basis of the regulatory legal act of the subject and approved by the order of the head of the institution.
5. The sale of finished products of public catering by educational and medical institutions is not subject to VAT and is not transferred to the payment of UTII.
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions, approved by By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.
Instructions for the use of the Chart of accounts of accounting of budgetary institutions, approved by By order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.
The article provides an example of manual calculation of a cost estimate for a finished product, and also describes a mechanism for the automated compilation of estimates, operations for the release and sale of products based on the 1C Public catering system. The OP-1 forms are also posted.
The task of calculating the cost of finished goods 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 activity of the enterprise.
In addition to performing the main task of pricing, costing also provides control over the movement of the main items of the inventory of the enterprise.
The issue of calculating the cost of finished products is especially relevant for public catering enterprises: etc. As already noted, the main task is not only economically justified pricing, to prevent unprofitable operation of the establishment, but also control over the consumption of warehouse stocks in order to prevent misuse of inventory.
Consider the procedure for drawing up a calculation by hand.
The calculation of selling prices for ready meals of catering establishments is made on the basis of special calculation cards of the OP-1 form for each type of product. The calculation is calculated per one or one hundred dishes. In order to determine the selling prices as accurately as possible, it is recommended to make a calculation for one hundred dishes.
When you change the set of components for a ready-made dish or their purchase price, the new selling price of the dish is determined in the adjacent free columns of the pricing card indicating the date of the change. The date of the last entry is indicated in the "Date of compilation" column. The costing card is signed by the production manager, the person responsible for compiling the cost estimate and the head of the company.
Sales prices are calculated for each dish. Before drawing up a cost estimate, it is necessary to have an assortment list of dishes, composition and norms of ingredients according to the list of recipes or technological maps, purchase prices for products.
The calculation is made in the following order:
- The list of dishes for which the cost estimate is compiled is determined.
- On the basis of the collection of recipes and technological maps, the norms for the investment of all ingredients in the finished dish are established.
- Purchase prices for raw materials and ingredients are determined.
- The cost of a raw set of dishes is calculated by multiplying the amount of raw materials by the sales price and summing up for all items of the nomenclature of ingredients.
- The raw material cost of one dish is obtained by dividing the total by 100.
- The selling price of the finished dish is calculated by increasing the raw material cost by the amount of the trade margin (in%) established by the order of the head of the catering company.
Selling price of the dish = Total cost of the raw material set + Markup
Price calculation for side dishes and sauces is also performed using this method. At the same time, the price of semi-finished products and finished culinary products is taken into account at purchase prices. Purchased goods are sold at the purchase price with a margin.
Let's consider the calculation using an example preparation of "Berlin cake" by the "Obshchepit Service" enterprise. Costing is based on 50 product units. To prepare a dish according to technological charts, you need: ground cinnamon - 20 g; butter - 0.1 kg; wheat flour - 0.250 kg; zest - 50 g; sugar - 0.1 kg and an egg - 6 pcs.
The calculation card is filled in 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 corresponding columns (Products); the Price column indicates the sales price per unit of measurement of the product; in the columns Gross and Net, the number of products for 50 products is recorded; accordingly, in the Amount column, the cost of certain types of products required for the preparation of 50 units of a dish is calculated.
The total cost of a set of raw materials is formed by summing up 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%).
Costing card OP-1. Calculation example "Berlin Cake"
The most optimal option for organizing the 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 can be attributed to organizing, first of all, accounting for a cafe, restaurant, as well as for automating the management accounting of a single institution or a chain of restaurants.
Further in the article we will describe mechanism for the formation of estimates based on the 1C 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 unstacking operations, entering recipes and calculating food cost estimates, cooking dishes, etc.
The main document on the basis of which the dish calculation operation is performed is the document Recipe... The type of document may vary depending on the nature of the operation: preparation, cutting, dismantling.
The standard details of the document are filled in: Responsible, Organization, Comment. Nomenclature... Requisites are required. Refers to the Nomenclature reference for ingredient information.
Quantity... Depending on the established operation, it makes sense for the number of servings of the prepared dish, the number of the prepared dish, the number of portions of the complex lunch.
The tabular part of the document is filled with the composition of the ingredients of the finished dish from the Nomenclature reference book. The data is filled in Gross,% of losses during cold and hot processing, and, accordingly, the output of an ingredient after processing. It is possible to enter analogs and replace the ingredients of the dish.
In addition, the document allows you to fill in information on cooking technology and chemical energy characteristics.
The 1C Public catering system allows you to keep track of complex dishes, but on the basis of which, form recipes with several levels of nesting.
For dishes, the quantitative content of ingredients of which may vary during preparation, there is a Document of Development Act, where the quantitative indicators of ingredients are indicated several times and the average value is calculated, on the basis of which the Recipe document is already formed.
Based on the recipe, a standard OP-1 calculation card is automatically generated.
After filling in the tabular part of the nomenclature of the finished dish, on the basis of the Recipe, the ingredients of this dish are filled in with an indication of the norms and actual quantitative indicators of consumption.
After clicking the Write button, the system fixes the standard accounting transactions for the withdrawal of ingredients from the warehouse into production and the capitalization of finished products at cost.
A number of system reports are used to analyze the cost price and control the consumption of ingredients during the preparation process.
Costing for the period. The report is intended for calculating the cost of production in terms of the cost of ingredients written off for its production in the form of a unified form OP-1 Costing card. Calculation cards are generated for all dishes prepared for the selected period. Moreover, if one dish has been cooked more than once during the selected period, then it is possible to generate either all calculation cards of the dish, either by averaging the cost and composition of the dish, or by forming it according to the standard composition, that is, “Recipes”. In addition, you can generate a report expanding each redistribution down to an ingredient or taking into account only the first level redistributions.
Control calculation of the consumption of products. The report is designed to analyze the consumption of products for a period in the form of a unified form OP-17 Check calculation of products. Allows you to get information about the consumption of products for the selected period. This form provides the ability to generate a report both on the normative composition, that is, "Recipes", and on the actual movements of the register "Production". In addition, you can generate a report expanding each redistribution down to an ingredient or taking into account only the first level redistributions.
Consumption of products. The report is designed to analyze the consumption of ingredients in the production of dishes for a certain period. The data on the consumption of ingredients are presented in the standard and actual quantities for the released quantity of products.
Analysis of the production output. The report is designed to analyze the production output for the selected period. The report can be generated both for the analysis of production output and for the analysis of production output in terms of ingredients used in production.
Remains and turnover of TMZ. The report is intended to obtain a statement of balances and turnover of goods and materials. The statement is displayed in the form of a table with columns "Initial balance", "Income", "Consumption", "Final balance" and columns of detail.
Other.
Take a look at restaurant, cafe, bar management systems
Calculation of the cost of production - determination of expenses in monetary terms per unit of goods, works or services. The calculation includes direct and indirect costs. Direct - expenses for materials, workers' salaries, etc. Indirect costs: planned profit, transport, etc.
We will not consider the calculation articles in detail. We automate the process of calculating the planned cost of production using Excel formulas. Our task is to create a table using Excel so that when data is substituted, the cost of goods, works, and services is automatically calculated.
Calculation of the cost of goods in trade
It is better to start learning to calculate the cost price with the sphere of trade. There are fewer cost items here. Essentially - the purchase price set by the supplier; transportation costs for the delivery of goods to the warehouse; duty and customs fees if we import goods from abroad.
For the calculation, fill in the following table:
We take a certain group of goods. And for each of them we will calculate the cost. The last column - the planned cost factor - will show the level of costs that the company will incur to deliver the product.
We fill in the table:
The level of costs for the delivery of goods 1 and 4 will be 10%, 2 and 3 - 15%.
Formulas for calculating the planned cost of production in Excel
Each company calculates the planned cost in its own way. After all, enterprises incur different costs depending on the type of activity. Any calculation must contain a breakdown of the costs of materials and wages.
The calculation of the planned cost begins with determining the cost of the raw materials used and materials that are needed for the production of goods (which are directly involved in the technological process). The costs of raw materials are included in the cost price according to the standards approved at the enterprise minus technological losses. This data can be taken from the technology or production department.
Let's reflect the consumption rates of raw materials in the Excel table:
Here we managed to automate only one column - flow rate taking into account technological losses. Formula: = E3 + E3 * F3.
Note! For the “Loss” column, we have set the percentage format. Only in this case the program will calculate correctly. We start numbering the lines above the header. If the data gets messed up, they can be restored by numbers.
In this table, you will have to manually fill in only one column - "Price". All other columns refer to the data in the "Norms" worksheet. In the column "Cost" the formula works: = D3 * E3.
The next item of direct costs is the wages of production workers. Basic salary and additional salary are taken into account. On what principles salaries are calculated (piece-rate, time-based, from production), you can find out in the accounting department.
In our example, wages are calculated according to production rates: how much an employee of a certain qualification must make per unit of working time.
The data for the calculations are as follows:
The rate is calculated according to the formula: = C3 * D3.
To fill in the first two columns, apart from the number in order, we linked the data in this table with the data in the previous one. The formula for calculating the premium: = C3 * 30%. Basic salary - = C3 + D3.
Additional wages are all payments due by law, but not related to the production process (vacations, seniority benefits, etc.).
We immediately entered other data for calculating the cost estimate in the table:
The column "Calculation of the indicator" indicates where we get the data from. If we refer to other tables, then we use the totals from there.
Product costing template with formulas:
- example of costing with miscellaneous costs
To calculate the calculation of the cost of packaging, conditional indicators of depreciation of fixed assets, percent of additional wages and taxes, mandatory insurance premiums were taken.
Voted for the program: 63 average rating: 1587303,3
Published in the collection of programs: November 19, 2010
Operating system: Windows
Size of the program (distribution kit): 4500 Kb
License type: FreeWare
Calculation of dishes for catering establishments. Functions implemented in the program: - Maintaining the database of calculation cards; - Use of compound ingredients (semi-finished products) in calculation cards; - Use of piece ingredients (two cloves of garlic, 3 oranges, etc.) - Printing of technological maps; - Printing of the chess sheet; - Calculation of the prices of dishes; - Ability to take into account the norms of waste of cold processing of vegetables, depending on the season; - Compilation and printing of the menu; - Unlimited number of typical and other menus; - Ability to see turnovers separately for different dining rooms, halls, bars; - Keeping documents of movement in the warehouse - Inventory; - Parish; - Consumption (including automatic when selling dishes); - Turnover list; - Maintaining documents for the sale of dishes; Other. All documents are displayed in Excel with the ability to edit.
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