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 it was required to produce a particular dish.
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What to rely on when filling out
Standard dishes are contained in a collection of recipes. This can 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.
TOP 7 best programs for calculations
To make the work easier when setting prices for each specific product and to complete this procedure quickly, special programs for calculating the cost of dishes will be useful. Such applications are installed on a personal computer or used online.
Example of calculating the cost of a dish
Product costing - a multifunctional computer application
Convenient version for desktop PC or laptop. Its capabilities include:
- calculation for calculating the cost of dishes;
- preparation of reports;
- printing output.
In case of errors or typos, all documentation can be edited without damaging the finished data. The program conveniently configures calculation methods, if necessary, adds positions and swaps them in the forms. The 2018 version of the software has free user features.
Meal calculation - convenient version for quick calculations
Updated in 2022, the application is in great demand in the restaurant business. The basic set of options includes:
- use of calculation cards;
- counting piece ingredients and semi-finished products;
- calculation of the cost of a specific product;
- printing of various sheets, including chess sheets.
When developing a program for calculating the cost of a dish, it offers storage of all documentation in Excel format. Therefore, in case of quick editing, you can use the Microsoft toolkit.
Finance Excel
A convenient third-party application that can be downloaded to a work computer in public places and used without restrictions. This version of the Microsoft editor involves the use of additional functions to compile the cost of each product. The service offers correct formatting of reports on calculations performed.
Example of cost calculation in Excel
In automatic calculation mode it is offered:
- number of resources - 2000;
- specification lines - 5000;
- nesting of specifications - 4.
Business.Ru - improved version
As of 2022, the program generates new API reports and opens previous ones regardless of their statute of limitations. The application automatically calculates revenue, cost, profitability for each order. Thanks to new features, you can run a report automatically, which will make doing business easier.
Interface of the Business.Ru program
Mini-cooking - a service with expanded capabilities
An alternative version, which is available on a paid and free basis. You have to pay for many useful extensions, but basic food calculations are also available in the budget version. The program provides for calculating the cost of a dish online and its calorie content. It is possible to print the calculations made in tabular format.
Mini-cooking service
Price calculator
In the proposed service, you can calculate the finished product offered for purchase. The application calculates the amount of discounts, as well as the selling price of products, extracted from an automated calculation formula. As a result of pricing, it is easy to see the level of markup for each specific product.
Online cost calculator
The program is suitable for large cafes and restaurants. Offered on a Russian-language interface. The main features of the service include:
- marketing work;
- beautiful design of forms;
- delivery of the finished count;
- uploading documents to compare prices from competitors.
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.
- Form of paper 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 summarized, 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 (chef controlling the process), the compiler of the costing card, as well as the head of the organization (or his authorized representative).
Form op-1 (costing card): sample, how to fill it out, filling procedure – Accounting
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 Service system. OP-1 forms are also posted.
Calculation of the cost of ready-made restaurant dishes
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 establishments: cafes, restaurants, bars, 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 special calculation cards of form OP-1 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.
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:
- A list of dishes for which calculations are made is determined.
- Based on a collection of recipes and technological maps, standards for the inclusion of all ingredients in the finished dish are established.
- Purchasing prices for raw materials and ingredients are determined.
- 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 range of ingredients.
- The raw material cost of one dish is obtained by dividing the total by 100.
- 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
Prices for side dishes and sauces are also calculated 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 the calculation using the example of the preparation of “Berlin cake” by the catering service enterprise. 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
the introduction of an automated financial accounting system that links together all the material and financial flows of the institution.
For example, such systems include 1C Public catering for organizing, first of all, accounting for a cafe, restaurant, as well as 1C Restaurant Management, which allows you to automate the management accounting of a single establishment or a chain of restaurants.
Further in the article we will describe the 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.
Recipe - a document for generating cost estimates in 1C Public catering
Source: //smartcapital.com.ua/blog/restaurant-cost-calculation/
Cost calculation of ready-made dishes in the restaurant business (Autosaved)
Cost calculation of ready meals in the restaurant business
In order for managers of enterprises providing services in the field of public catering to be able to objectively analyze the situation and make optimal management decisions in the field of pricing, reliable information is needed on the costs of material resources for production.
Strict monitoring of correct pricing helps prevent unprofitable work and the ruin of the enterprise.
Accurate data and operational accounting allow you to optimize production processes and, accordingly, ensure consistently high profits for the enterprise. That is why cost calculation
acts as one of the main tasks of financial and management accounting of a restaurant.
Product cost
- this is the monetary expression of the costs necessary to carry out production and commercial activities related to the production and sale of products, performance of work and provision of services
Product cost
– this is the totality of costs (expenses) incurred by an enterprise for the production and sale (sale) of products or services
Sales prices are calculated separately for each dish
The choice of method for calculating product costs should be based on the characteristics of technological production and manufactured products. Only an experienced accountant can accurately calculate and document everything properly.
, specializing in restaurant accounting.
Drawing up a calculation involves a number of preparatory works. The calculation procedure is performed in a certain order.
Calculation is successfully carried out for:
*Pricing
* Analyze the economic component of dishes and identify ways to reduce costs and plan enterprise costs.
(in order for the calculation to reflect objective reality and bring practical benefit to the enterprise, it must be based on real numbers and carried out taking into account all accounting nuances)
*. Timely implementation of control over the movement of basic positions of inventory of the enterprise and max. rational use of warehouse stocks, avoiding misuse of products.
To calculate selling prices for finished products of the enterprise, special calculation cards of form OP-1 are used separately for each type of product.
The completed costing card must be signed by the production manager, the specialist responsible for carrying out the costing, as well as the head of the organization.
Calculation of the cost of ready-made restaurant dishes
Let's look at the procedure for creating calculations manually.
Calculation of selling prices for ready-made meals of catering enterprises is carried out on the basis of special calculation cards of form OP-1
for each type of product.
Calculations are based on one or one hundred dishes
In order to most accurately determine selling prices, it is recommended to calculate for one hundred dishes.
P
The calculation procedure is carried out in the following order:
- A list of dishes for which calculations are made is determined.
- Based on a collection of recipes and technological maps, standards for the inclusion of all ingredients in the finished dish are established.
- Purchasing prices for raw materials and ingredients are determined.
- 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 range of ingredients.
- The raw material cost of one dish is obtained by dividing the total by 100.
- 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 raw materials + Markup
Calculation of prices for side dishes and sauces
is also done 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 “Public Service”. Calculation is carried out based on 50 units of the product.
To prepare the dish, the technological maps require: 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: a 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 sales price per unit of measurement of the product is indicated; in the Gross and Net columns the quantity of products for 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.
Calculation card OP-1. Calculation example "Berlin cake"
The most optimal option for organizing a costing system is
the introduction of an automated financial accounting system
that links together all the financial flows of the institution.
For example, such systems include 1С Public catering for organizing, first of all, accounting for a cafe, restaurant, as well as 1С Restaurant Management, which allows you to automate the management accounting of a single establishment or a chain of restaurants.
Further in the article we will describe the mechanism for generating calculations based on the 1C public catering system
.
This system was 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 disassembly operations, entering recipes and calculating food calculations, preparing dishes, etc.
The main document on the basis of which the food calculation operation is carried out is the Recipe document
.The type of document may vary depending on the nature of the operation: preparation, cutting, disassembly.
Recipe - document for creating calculations in 1C Public catering
Source: //StudFiles.net/preview/5999270/
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.
Features of calculating dishes for catering canteens
Catering points have always been and remain popular. This is understandable, because not everyone has time to prepare culinary delights. Nevertheless, everyone wants to eat delicious food. It is worth noting that having golden hands for business is not enough, since the competition is too high. It may seem to many that it is impossible to make money with the help of a canteen. But most people prefer the classics when it comes to food, and that's worth a lot.
For catering enterprises, it is important to create food calculations in such a way as not to scare off customers with too high prices and at the same time not to work to their detriment. Let's look at how to make this calculation .
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.
TOP 7 best programs for calculations
To make the work easier when setting prices for each specific product and to complete this procedure quickly, special programs for calculating the cost of dishes will be useful. Such applications are installed on a personal computer or used online.
Example of calculating the cost of a dish
Product costing - a multifunctional computer application
Convenient version for desktop PC or laptop. Its capabilities include:
- calculation for calculating the cost of dishes;
- preparation of reports;
- printing output.
In case of errors or typos, all documentation can be edited without damaging the finished data. The program conveniently configures calculation methods, if necessary, adds positions and swaps them in the forms. The 2018 version of the software has free user features.
Meal calculation - convenient version for quick calculations
Updated in 2022, the application is in great demand in the restaurant business. The basic set of options includes:
- use of calculation cards;
- counting piece ingredients and semi-finished products;
- calculation of the cost of a specific product;
- printing of various sheets, including chess sheets.
Finance Excel
A convenient third-party application that can be downloaded to a work computer in public places and used without restrictions. This version of the Microsoft editor involves the use of additional functions to compile the cost of each product. The service offers correct formatting of reports on calculations performed.
Example of cost calculation in Excel
In automatic calculation mode it is offered:
- number of resources - 2000;
- specification lines - 5000;
- nesting of specifications - 4.
Business.Ru - improved version
As of 2022, the program generates new API reports and opens previous ones regardless of their statute of limitations. The application automatically calculates revenue, cost, profitability for each order. Thanks to new features, you can run a report automatically, which will make doing business easier.
Interface of the Business.Ru program
Mini-cooking - a service with expanded capabilities
An alternative version, which is available on a paid and free basis. You have to pay for many useful extensions, but basic food calculations are also available in the budget version. The program provides for calculating the cost of a dish online and its calorie content. It is possible to print the calculations made in tabular format.
Mini-cooking service
Price calculator
In the proposed service, you can calculate the finished product offered for purchase. The application calculates the amount of discounts, as well as the selling price of products, extracted from an automated calculation formula. As a result of pricing, it is easy to see the level of markup for each specific product.
Online cost calculator
The program is suitable for large cafes and restaurants. Offered on a Russian-language interface. The main features of the service include:
- marketing work;
- beautiful design of forms;
- delivery of the finished count;
- uploading documents to compare prices from competitors.
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.
Technological map in 1c public catering
Therefore, it is very convenient to use spreadsheets, such as Microsoft Excel. In this program, you can create a template that will contain all the products necessary for cooking, write down a calculation formula and, if the purchase price changes, make the necessary adjustments.
If you plan to use automated accounting, for example, using the 1C Public Food program, then everything is even simpler. Almost all trading programs have a “dish calculation” function. You can enter not only current purchase prices into it, but also track the movement and write-off of products.
In 1C, the main document for calculating costing is the “Recipe”.
Written-off materials are debited to account 20.01 “Main production”; routine processing “Month Closing” distributes them into this product group in proportion to the planned prices of products and the planned prices of materials. The consequences of such a decision for many production workers are very depressing.
A person spent time calculating the specification of the product being produced, and then the program shows purely mathematical nonsense. 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 calculation cards).
The original product and its analogue are interchangeable.
To do this, take the total amount of the monthly electricity bill and divide it by the number of dishes offered in a public establishment. The cost of cooking work is also calculated depending on the salary and the amount of time spent by the cook.
The next point is the calculation of the trade margin. In the Russian Federation, VAT is allowed no higher than 10-18%. This indicator depends on the form of ownership of the establishment. The parameter is calculated based on the cost of a specific dish.
Then they sum up all the received amounts and get the price for the dish.
Using spreadsheets and programs
It is irrational to calculate the cost of a dish each time manually. Therefore, it is very convenient to use spreadsheets, such as Microsoft Excel. In this program, you can create a template that will contain all the products necessary for cooking, write down a calculation formula and, if the purchase price changes, make the necessary adjustments.
If you plan to use automated accounting, for example, using the 1C Public Food program, then everything is even simpler. Almost all trading programs have a “dish calculation” function. You can enter not only current purchase prices into it, but also track the movement and write-off of products.
In 1C, the main document for calculating costing is the “Recipe”. It will contain the usual details. The tabular section will contain a list of necessary ingredients for the dish in accordance with the nomenclature. It will be necessary to enter data in the “Gross” column, calculate the percentage of loss for different processing methods and the yield of ingredients after it. You can also enter analogues and replacements for components.
You can enter information on the preparation technology and chemical-energy characteristics into the document.
Thanks to 1C Public Food, you can keep track of complex dishes and create a “Recipe” of several levels. For those dishes in which it is possible to vary the quantitative content of ingredients, there is a document “Processing Act”. It will indicate the quantitative indicators of the components several times and calculate the average value. Based on this data, a “Recipe” will be generated, which will automatically be generated into a standard card for calculation OP-1.
