Order food costing. Accounting for food products and calculating dishes in a catering program. Sales of catering products to consumers

The article discusses issues related to the production of ready-made meals and their sale in a budgetary institution. In particular, the features are highlighted: – calculating the cost of ready-made dishes; – applying a markup when calculating the price of finished products produced in the canteen of an educational institution; – reflection in the accounting accounts of operations to form the cost of finished products and their sales.

Many budgetary institutions have structural units - canteens, which organize the production of ready-made meals for meals for employees and students. Meals are provided for a fee, and the amount of the markup is regulated by the regulations of the constituent entity of the Russian Federation. In the article we will consider issues related to the production of ready-made meals and their sale in a budgetary institution.

The products of public catering canteens sold for a fee are, for accounting purposes, 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). Let's consider the features of accounting and sales of finished products.

Regulatory plan for ready meals

Features of accounting for finished products are given in clauses 38 – 48 of Instruction No. 174n.

One of these features is that finished products are accepted for accounting at the planned (normative-planned) cost on the date of their release. The disposal of finished products when they are released to the customer is also reflected at the planned (normative-planned) cost.

In practice, the question often arises: how is the standard planned cost of ready-made public catering dishes determined? Explanations on this issue are presented in Letter of the Ministry of Finance of the Russian Federation dated April 22, 2016 No. 02-07-05/23495 (hereinafter referred to as Letter No. 02-07-05/23495). In it, officials from the financial department noted the following. The peculiarity of pricing in public catering is that the cost of each unit of output (dish) is not determined. However, for each product of own production the selling price is calculated. The selling prices of dishes are determined by the calculation method based on the standards for laying raw materials specified in the collections of recipes.

• Collection of technological standards published in 1994 - 1997;
• Collection of recipes for dishes and culinary products from the cuisines of the peoples of Russia, published in 1992;
• Collection of recipes for dietary food dishes, 1988 edition;
• Collection of recipes for flour confectionery and bakery products, 1986 edition;
• Collection “Cakes, pastries, muffins, rolls” published in 1978.

In addition, budgetary institutions can use similar collections released later, or produce new and branded products only in cases of development of enterprise standards (STP), technical specifications (TU) and technical and technological maps (TTK) for them.

When developing technical and technological maps and enterprise standards (STP), public catering organizations should be guided by the Explanations of the Ministry of Foreign Economic Relations of the Russian Federation dated July 12, 1997 (Temporary procedure for the development and approval of technical and technological maps for dishes and culinary products and the Procedure for the development, review and approval of enterprise standards).

As experts from the Ministry of Finance note (Letter No. 02-07-05/23495), taking into account the fact that a budgetary institution is a non-profit organization, the sales 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 are approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting of trade operations.” Calculation of sales prices for dishes and products by public 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).

Let's look at an example of calculating a finished dish.

The dining room menu includes the preparation of the “Summer” salad (layout 25 of the Collection of recipes for dishes and culinary products for catering establishments, 1996). Calculation of dishes is carried out according to the first column of the layout. The calculation was made on 07/01/2016.

The weight standards of products in collections of dish recipes are given in gross and net terms.

When 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 when net, they show the weight of raw materials directly in the finished dish.

Let's present the necessary data for layout 25 in the table.

Product name
	Gross (g)
Young potatoes
Fresh cucumbers
Fresh tomatoes
Green onion
Canned green beans or green peas
Eggs (pcs.)

* Mass of boiled peeled potatoes.

Selling prices for dishes are determined according to gross booking standards. Salt and spices are included in the calculation according to bookmark standards in the collection of dish recipes.

The cost of a dish (culinary product) is calculated based on the cost of raw materials (including markups) consumed for 100 servings of dishes or 10 kg of culinary products. Then, by dividing the total cost of a set of raw materials by 100 (or 10), the price of one portion (or 1 kg of product) is determined.

The selling price of a dish (culinary product) remains the same until the raw materials of the dish (culinary product) or the cost of raw materials changes. If the raw material set (cost of raw materials) changes, the new sales price is calculated in the next free column of the calculation card. Calculation cards are registered in a special register.

The correctness of calculation of the selling price of a 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 serving of Summer salad.

Serial number of calculation, date of approval		№ 10 from 07/01/2016
	Product name	Norm, kg	price, rub.	Amount, rub.
	Young potatoes
	Fresh cucumbers
	Fresh tomatoes
	Green onion
	Canned green beans
	Canned green peas
	Eggs (pcs.)
Total cost of raw materials for 100 dishes
Cost of the dish
Markup 50%*
Selling price of the dish, rub. cop.
Yield of one finished dish, g

* 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 production manager on the eve of the day of cooking, approved by the head of the organization.

Suppose that in the canteen of a budgetary institution on July 18, 2016 it is planned to produce vinaigrette, borscht, potato pancakes with meat and onions, etc. When preparing ready-made dishes, the Collection of recipes for dishes and culinary products for public catering establishments, 2003 is used. dishes for July 18, 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 written in the following sequence: appetizers, first courses, second courses, drinks, set lunches, etc.

Guided by the plan for the production of ready-made dishes, on July 17, 2016, the production manager approved the following menu plan:

Number in order	Dish and side dish				Quantity	Sale price, rub. cop.	Amount, rub. cop.
	Name and brief description		Dish number according to the collection of recipes, TTK, STP	Yield of one dish, g
	Vegetable vinaigrette
	Pancakes with meat and onions

Further, we note that the standard planned cost of public 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.

Let’s assume that for July 2016, the standard planned cost of manufactured catering products was 196,800 rubles. All products were sold to customers.

Markup applied when calculating the cost of a finished dish

As noted, the standard planned cost of finished public catering products is determined on the basis of calculation. The calculation of a specific dish includes a markup on the raw material set of products.

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 August 12, 1994 No. 1-1098/32-2, the level of markups is determined and approved independently by the head of the organization, if they are not regulated by local authorities. According to the Decree of the Government of the Russian Federation dated 03/07/1995 No. 239 “On measures to streamline state regulation of prices (tariffs)”, executive authorities of the constituent entities of the Russian Federation are given the right to regulate markups on products (goods) sold at public catering establishments at secondary schools, vocational schools, and secondary specialized schools. and higher educational institutions. For example, in accordance with Decree of the Government of the Leningrad Region dated June 25, 2001 No. 55, the following maximum levels of a single markup on products (goods) sold at public catering establishments (regardless of the form of ownership) at secondary schools and primary vocational education institutions in the Leningrad Region are established :

• for purchased goods in small packaging of industrial production, sold without additional processing (milk, lactic acid products, juices, confectionery) – 25%;
• for industrially produced bread and bakery products – 30%;
• for products of the own production of public catering enterprises, produced with funds provided for in the budgets of municipalities for the current year and allocated for discounted or free meals for students, as well as funds for students, employees of general education institutions and primary vocational education institutions on the basis of subscription services with packaged rations - 47%.

In accordance with Decree of the Government of the Nizhny Novgorod Region dated May 20, 2010 No. 282, the maximum markup (including trade markup) on products (goods) sold at public catering establishments at secondary schools, vocational schools, secondary specialized and higher educational institutions located in 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 regulations of the constituent entity of the Russian Federation when establishing the size of the markup.

Actual cost of ready meals

The actual cost of finished products 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 incurred costs are divided into direct, overhead and general economic, 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 business expenses”.

The list of direct expenses is determined in the accounting policy. Note that when producing public catering products, direct costs will be the cost of the raw materials of food products involved in preparing the dish, cooks and deductions from it to extra-budgetary funds, and depreciation of capital equipment.

The costs of paying for utilities (electricity, heat, gas supply, etc.), communication services are overhead. If power meters are installed in the canteen for water and heat supply, then this type of expense can become part of direct costs.

Costs associated with the process of managing an institution fall into the category of general business expenses. For example, the salaries of the head of the organization and other administration specialists will be general business expenses.

If overhead and general business expenses (in terms of the cost of finished products, works, services) cannot be directly attributed to product output, then they are distributed indirectly, as a rule, in proportion to some indicators (established bases). They are included in the cost of services through calculation coefficients. The basis for the distribution of overhead (general business) expenses can be direct material costs, wages of key personnel, etc. (clauses 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 for the distribution of actual costs to the cost of specific types of finished products are subject to documentation by certificates (form 0504833) with calculations of their distribution attached.

Correspondence accounts for the formation of cost prices are given in paragraphs 60 - 62 of Instruction No. 174n. Let's present them in the table:

			Instruction point No. 174n
The cost price in terms of direct costs has been formed
for purchasing food
to pay wages to cooks
for the payment of insurance premiums to extra-budgetary funds
for the purchase of fixed assets worth up to 3,000 rubles.
Generated cost in terms of overhead costs
to pay for utilities
to pay for communication services
Overhead expenses are written off to the cost of finished products
General business expenses are written off as the cost of finished products

* The corresponding group and type code of the synthetic account are used.

** The corresponding article or subarticle 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 finished products is determined at the end of the month (clause 122 of Instruction No. 157n). In this case, the arising deviations of the actual cost from the planned (normative and planned) cost are taken into account as follows:

1. In case of excess of the actual cost over the standard-planned cost:

2. If the planned (normative-planned) cost exceeds the actual cost, 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 standard planned cost of public catering products is determined as the price of its sale, in the accounting of a budgetary institution, in most cases, only accounting entries reflected in the “red reversal” method will take place.

Let's look at an example.

In July 2016, 10,600 dishes were prepared in the canteen of a budgetary institution. The standard planned cost of manufactured finished products amounted to 120,000 rubles. Actual expenses for preparing dishes are 100,000 rubles. All products were sold to customers.

The following entries were made in accounting in accordance with Instruction No. 174n:

			Amount, rub.
Finished products are accepted for accounting at standard cost
Finished products are deregistered when released to customers
The actual costs of preparing ready meals are reflected
The excess of the normative-planned cost of public catering products over the actual cost (120,000 - 100,000) rubles is reflected.

Sales of catering products to consumers

All canteens in budgetary institutions for the purpose of organizing meals for employees and students (students) are required to adhere to the Rules for the provision of public catering services, approved by Decree of the Government of the Russian Federation of August 15, 1997 No. 1036 (hereinafter referred to as the Rules).

In accordance with clause 20 of the Rules, payment for finished catering products is possible both in cash and by bank transfer. In this case, in the canteen of the institution, the consumer must be given a document confirming payment for public catering products (cash receipt, invoice or other).

Please note that settlements for received amounts of money and dispensed dishes are carried out using account 2,205,31,000 “Settlements with payers of income from the provision of paid work 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 finished products supplied to the canteen of a budgetary institution.

			Instruction point No. 174n
Accrued income from sales of finished products			Paragraph 93, 150
Cash received from the sale of finished products to the institution’s cash desk
Received funds using a bank card

With regard to taxation issues (in particular, VAT calculation) for the sale of public catering products, the following should be noted. According to paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation, transactions involving the sale of goods (work, services) on the territory of the Russian Federation are recognized as subject to VAT. The list of transactions not recognized as subject to this tax is presented in paragraph 2 of this article, and those not subject to VAT (exempt from taxation) - in Art. 149 of the Tax Code of the Russian Federation. Yes, pp. 5 p. 2 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, revenue received from the sale of ready-made meals by a medical and educational institution will not be subject to VAT if the meals are produced directly in the canteen of these institutions and sold there.

Regarding 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 art. 346.26 of the Tax Code of the Russian Federation, educational, health and social security institutions are not transferred to pay UTII in terms of business 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, budgetary medical, educational institutions, and institutions providing social services apply a general taxation system.

Let's look at an example.

The budgetary educational institution has installed a payment terminal for non-cash payments for canteen catering products. Amounts received from consumers through the payment terminal are transferred by the acquiring bank to the institution’s personal account minus the bank’s commission, which is 1% of the settlement amount. In July 2016, ready-made meals were sold in the amount of RUB 350,000. The amount received through the cash register 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 July 1, 2013 No. 65n, income from the sale of finished products is reflected in Article 130 “Income from the provision of paid services (work)” of KOSGU. The institution's expenses for paying commissions to the acquiring bank are included in subarticle 226 “Other work, services” of KOSGU.

The following entries were made in accounting in accordance with Instruction No. 174n:

			Amount, rub.
Accrued income from the sale of ready-made dishes
Revenue received through the canteen cash register is reflected
Revenue received through the payment terminal for non-cash payments is reflected
The proceeds are credited to the institution’s personal account minus commissions. (RUB 200,000 - (RUB 200,000 x 1%))
Reflects payment of expenses for bank fees*
Expenses for paying bank fees are reflected

* This accounting entry must be agreed upon with the founder, since it is not included in Instruction No. 174n.

Let us 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 release date. In a similar way, it is written off when sold to the customer. The standard planned cost of manufactured ready-made meals is determined through calculation.

3. Calculation of sales prices for dishes and products by public 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).

4. The markup on public catering products is determined on the basis of the regulatory legal act of the subject and is approved by order of the head of the institution.

5. Sales of finished public catering products by educational and medical institutions are not subject to VAT and are not transferred to the payment of UTII.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

The article provides an example of manual calculation of cost estimates for a finished product, and also describes a mechanism for automated preparation of cost estimates, production operations and sales of products based on the 1C Public Food system. OP-1 forms are also posted.

The task of calculating the cost of finished products 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 operation of the enterprise.

In addition to performing the main task of pricing, costing also provides control over the movement of the main items of inventory of the enterprise.

The issue of calculating the cost of finished products is especially relevant for public catering enterprises: etc. As has already been noted, the main task is not only economically sound pricing to prevent unprofitable operation of the establishment, but also control of the consumption of warehouse stocks in order to prevent the misuse of goods and materials.

Let's consider the procedure for compiling calculations manually.

Calculation of selling prices for ready-made meals of catering enterprises is carried out on the basis of specific prices for each type of product. The calculation is based on one or one hundred dishes. In order to most accurately determine selling prices, it is recommended to calculate for one hundred dishes.

When changing the set of components for a finished dish or their purchase price, the new selling price of the dish is determined in the adjacent free columns of the calculation card indicating the date of change. The date of the last entry is indicated in the “Date of Compilation” column. The calculation card is signed by the production manager, the person responsible for preparing the calculation and the head of the enterprise.

Sales prices are calculated for each dish. Before making a calculation, you must have an assortment list of dishes, the composition and standards of ingredients according to the list of recipes or technological maps, and purchase prices for products.

Calculation is carried out in the following order:

1. A list of dishes for which calculations are made is determined.
2. Based on a collection of recipes and technological maps, standards for the inclusion of all ingredients in the finished dish are established.
3. Purchasing prices for raw materials and ingredients are determined.
4. The cost of the raw material set of dishes is calculated by multiplying the amount of raw materials by the selling price and summing over all items in the ingredient range.
5. The raw material cost of one dish is obtained by dividing the total by 100.
6. The selling price of a finished dish is calculated by increasing the cost of raw materials by the amount of the trade margin (in %) established by order of the head of the catering enterprise.

Selling price of the dish = Total cost of the raw material set + Markup

Price calculation for side dishes and sauces is also produced using this method. At the same time, the price of semi-finished and finished culinary products is taken into account at purchase prices. Purchased goods are sold at the purchase price, taking into account the markup.

Let's look at calculation using an example preparation of “Berlin cake” by the enterprise “Oschepit Servis”. The calculation is made based on 50 units of the product. To prepare the dish according to the technological maps you need: ground cinnamon - 20 g; butter - 0.1 kg; wheat flour - 0.250 kg; zest - 50 g; sugar - 0.1 kg and egg - 6 pcs.

The calculation card is filled out 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 appropriate columns (Products); in the Price column the selling price per unit of measurement of the product is indicated; in the Gross and Net columns the quantity of products per 50 products is recorded; Accordingly, in the Amount column the cost of individual types of products required to prepare 50 units of a dish is calculated.

The total cost of the raw material set is formed by summation 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%).

Calculation card OP-1. Example of calculation "Berlin cake"

The most optimal option for organizing a 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 include those for organizing, first of all, the accounting of a cafe, restaurant, as well as those that allow automating the management accounting of a single establishment or a chain of restaurants.

Later in the article we will describe mechanism for generating calculations based on the 1C public 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 dismantling operations, entering recipes and calculating dish calculations, preparing dishes, etc.

The main document on the basis of which the dish calculation operation is carried out is the document Recipe. The type of document may vary depending on the nature of the operation: preparation, cutting, disassembly.

The standard document details are filled in: Responsible, Organization, Comment. Nomenclature. The details are required to be filled out. Refers to the Nomenclature reference book, which contains information about ingredients.

Quantity. Depending on the established operation, it makes sense the number of servings of the prepared dish, the number of disassembled dishes, the number of servings of a set lunch.

The tabular part of the document is filled in with the composition of the ingredients of the finished dish from the Nomenclature reference book. The Gross data, % losses during cold and hot processing, and, accordingly, the yield of the ingredient after processing are filled in. It is possible to enter analogs and replace dish ingredients.

In addition, the document allows you to fill out information on the preparation technology and chemical and energy characteristics.

The 1C Catering system allows you to keep track of complex dishes, but on the basis of which you can form Recipes with several levels of investment.

For dishes, the quantitative content of ingredients of which may vary during preparation, there is a document Development Report, where the quantitative indicators of the ingredients are indicated several times and the average value is calculated, on the basis of which the Recipe document is formed.

Based on the Recipe, a standard costing card OP-1 is automatically generated.

After filling out the tabular part of the nomenclature of the finished dish, based on the Recipe, the ingredients of this dish are filled in, indicating the norms and actual quantitative indicators of consumption.

After pressing the record button, the system records standard accounting entries for the release of ingredients from the warehouse to production and the receipt of finished products at cost.

To carry out cost analysis and control the consumption of ingredients during the cooking process, a number of system reports are used.

Costing for the period. The report is intended for calculating the cost of products in terms of the cost of ingredients written off for its production in the form of a unified form OP-1 Calculation card. Calculation cards are generated for all dishes prepared during the selected period. Moreover, if one dish was prepared more than once during the selected period, then you can generate either all calculation cards for the dish, either by averaging the cost and composition of the dish, or by generating according to the standard composition, that is, “Recipes”. In addition, you can generate a report by expanding each redistribution down to the ingredient or taking into account only the redistribution of the first level.

Control calculation of product consumption. The report is designed to analyze product consumption for a period in the form of a unified form OP-17 Control calculation of products. Allows you to obtain information about product consumption for the selected period. This form provides the opportunity to generate a report both on the regulatory composition, that is, “Formulations,” and on the actual movements of the “Production” register. In addition, you can generate a report, expanding each processing section down to the ingredient or taking into account only the processing stages of the first level.

Product consumption. The report is intended to analyze the consumption of ingredients in the production of dishes for a certain period. Data on the consumption of ingredients is presented in standard and actual quantities per quantity of products produced.

Product release analysis. The report is intended to analyze product output for a selected period. The report can be generated both to analyze product output and to analyze product output by ingredients used in production.

TMZ balances and turnover. The report is intended to obtain a statement of inventory balances and turnover. The statement is displayed in the form of a table with columns “Starting balance”, “Receipt”, “Expense”, “Final balance” and detailing columns.

Food costing 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 calculate a meal using the 1C:Enterprise 8 program. Catering.

Calculation of dishes in public catering 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 production of food products, but also in their sale.

Program 1C: Catering automates the compilation process dish calculation, which greatly simplifies the work of the accountant-calculator and allows you to avoid errors when food costing.

The composition of the dish and the technology for preparing it in the program are stored in a document Recipe. Recipe serves for storage calculations for preparing dishes and preparations, for cutting goods and disassembling dishes. IN Recipe indicate the ingredients, their units of measurement, gross and net quantities.

Calculation of dishes in public catering is impossible without taking into account certain losses. This is provided in the program 1C: Catering. If the program indicates the percentage of weight loss and chemical-energetic characteristics during hot and cold processing for the selected ingredient, these values ​​will automatically be entered into the recipe. In the event that 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 processing.

For the ingredients included in the dish, a list of substitute products (analogs) may be indicated. 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 (preparing cost cards). The original product and its analogue are interchangeable.

To account for the cost of food products, the use of which per serving is extremely small (for example, spices, salt, sugar) in the program 1C: Catering a special accounting regime has been developed. To avoid rounding errors when preparing dishes, such products are accumulated in a special register and written off at the end of the reporting period. Thus in the program 1C: Catering A more accurate accounting of spices has been implemented, which allows you to avoid rounding errors that are common in such cases.

The program provides for printing such unified forms based on food costing:

For food cost calculations the program provides a report regarding the cost of ingredients written off for their production Calculations 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 calculation card (card) is used to calculate the prices of dishes served in cafes, bars, restaurants, canteens and other catering establishments. Usually its development is in the introduction of the accountant-calculator. It is this document that should illustrate how much, what and at what cost was required to produce a particular dish.

FILES

What to rely on when filling out

Standard dishes are contained in a collection of recipes. This could be either a book published in 1994 or 1996.

The list of current collections can be found in Letters of the Ministry of Trade of the Russian Federation dated 06/07/1999 N 21-9/410 and Roskomtorg dated 07/15/1996 N 1-806/32-9.

The list of ingredients from the collection of recipes is simply transferred to the table to be filled out. If a dish is not in the collection of recipes, then this dish must be specially presented as prepared according to the TTK (technological map of the dish). The latter is developed individually in each company.

Components of a document

The calculation card is filled out on one side. If one sheet is missing, you can continue the table on the next page. The calculation card indicates:

• On what legal basis is the document based? In particular, this basis is Resolution of the State Statistics Committee No. 132 of December 25, 2012. It is in it that unified forms are prescribed, such as this OP-1.
• Paper form according to OKUD (0330501) and OKPO.
• The organization, its structural unit (if any), its type of activity according to OKDP, the number of the dish according to the collection of recipes.
• Type of operation performed.

This information is introductory. The essence itself is presented in the form of a table in which the following are listed in separate columns:

• document number and date of its preparation;
• serial number of the prepared calculation;
• deadline for approval of the above calculations;
• names of products and their codes;
• several dates with the same ingredients (in the example and sample - six, but their number may vary) with the rate of use per 100 dishes, price and amount for each.

The last item is intended to reflect in the table changes in the cost of certain products, their weight, etc. For example, if a calculation card is drawn up for buckwheat milk soup, then when the price of buckwheat or milk changes, the total cost of the finished dish naturally changes.

There is a type of document that does not provide for price changes (it has only one approval column). In this case, when the cost jumps, a new document is drawn up, and the old one loses its validity. This fact must be recorded in the costing register.

At the end of the tabular part, the results for the dish are summed up, such as:

• total cost of the raw material set (indicated for each column separately);
• what is the markup;
• final cost, sale price in rubles;
• weight of the finished product in grams;
• signatures of the production manager (the chef controlling the process), the compiler of the costing card, as well as the head of the organization (or his authorized representative).

Nuances of filling

The document is intended strictly for one name of dish. It is unacceptable to compile a paper for several culinary delights with different names at once. This, ultimately, turns out to be more convenient for accounting calculations, since both the price of any bleaching product and the markup on dishes (by order of management) can change. Depending on the convenience of a particular organization, the calculation of food storage is set at 100, 50 or 1 dish.

There are situations when the declared weight of the product after heat treatment does not meet the standards in the collection of recipes. For example, frozen fish fillets consist of 55% ice. In this case, it is defrosted, weighed and then the proportion is taken into account when it is defrosted.

Important! Since the composition of the products in this case does not deviate from that recommended in the collection of recipes, a separate technological map should not be issued for it. It is enough to simply change the permissible ratios.

The paper is intended for enterprises where precise calculation of kilocalories is not needed. If it is needed, new columns are added to the document. The same situation takes into account the necessary costs of water, gas, electricity. The number of columns is not limited. However, a written mention of such “improvement” of the document must be in the company’s papers. Calibration records and other documents are also drawn up along with it.

What is checked during inventory

The document must be provided during inspections, in particular for regular inventories. When carrying out the latter, a commission headed by the chairman gets acquainted with the register and map, compares the remaining remains of products and documents on their use. Naturally, they must match.

Important point! The final data of the calculation cards regarding the selling price of the dish must exactly match the price of this item in the menu that is provided to customers.

Related documents

The calculation card data is entered into the calculation register. Every document issued and signed must be listed there, even if it only came into force for a short time. Also useful for grocery layouts:

• order-costing;
• menu plan (OP-2);
• requirement for the pantry (OP-3).

In this case, warehouse accounting documents should serve as the basis for OP-1. The actual consumption of products must coincide with that indicated in the papers.

Practical experience shows that it is very rare to comply with standard (ideal) conditions for storing and processing products. If any adjustment is made, information about this is indicated in the document.

Unfortunately, in 1C and other standardized accounting programs there is no possibility of drawing up costing cards. If there is a need for an automated system for filling out these documents, then they resort to purchasing specialized programs or hiring a specialist who is ready to adapt the existing system to generate this paper.

Privacy agreement

and processing of personal data

1. General Provisions

1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) was accepted freely and of its own free will, and applies to all information that Insales Rus LLC and/or its affiliates, including all persons included in the same group with LLC "Insails Rus" (including LLC "EKAM Service") can obtain information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in during the execution of Insales Rus LLC any agreements and contracts with the User. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.

1.2.Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these terms, the User must refrain from using the Services.

"Insales"- Limited Liability Company "Insails Rus", OGRN 1117746506514, INN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushina St., 4, building 1, office 11 (hereinafter referred to as "Insails" ), on the one hand, and

"User" -

or an individual who has legal capacity and is recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;

or a legal entity registered in accordance with the laws of the state of which such person is a resident;

or an individual entrepreneur registered in accordance with the laws of the state of which such a person is a resident;

which has accepted the terms of this Agreement.

1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about the methods of carrying out professional activities (including, but not limited to: information about products, works and services; information about technical systems and equipment, including business forecasts and information about proposed purchases; information about specific partners and potential partners; related to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other in written and/or electronic form, expressly designated by the Party as its confidential information.

1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).

2. Responsibilities of the Parties

2.1. The Parties agree to keep secret all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, divulge, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.

2.2.Each Party will take all necessary measures to protect confidential information using at least the same measures that the Party uses to protect its own confidential information. Access to confidential information is provided only to those employees of each Party who reasonably need it to perform their official duties under this Agreement.

2.3. The obligation to keep confidential information secret is valid within the validity period of this Agreement, the license agreement for computer programs dated December 1, 2016, the agreement to join the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise separately agreed by the Parties.

(a) if the information provided has become publicly available without a violation of the obligations of one of the Parties;

(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of a government agency, other government agency, or local government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;

(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.

2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.

2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. "About personal data."

2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.

2.8. By accepting this Agreement, the User understands and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying in writing to the email address Insales -.

2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.

2.10. The user understands that the equipment and software used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.

Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.

2.11. The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User’s account, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements) . In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of his means of accessing your account.

2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.

3. Responsibility of the Parties

3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged, at the request of the injured Party, to compensate for the actual damage caused by such violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.

3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be in writing and delivered personally or via courier, or sent by email to the addresses specified in the license agreement for computer programs dated 12/01/2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may subsequently be specified in writing by the Party.

4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).

4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.

4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.

Publication date: 12/01/2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11

Mailing address:

107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”

INN: 7714843760 Checkpoint: 771401001

Bank details: