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Dish costing card template. Composition of the selling price for finished catering products and calculation. A program that is necessary for every enterprise

The popularity of catering outlets will never fade, because human laziness and love for food are eternal. Indeed, not everyone, having desired the Stolichny salad, chicken Kiev and Prague cake for dessert, can afford to rush to the store in order to buy everything they need and lock themselves in the kitchen, cooking for several hours. The harsh reality of work, traffic jams and fatigue dictates its own rules, but you still want to eat delicious food. Entrepreneurial people who have managed to build a serious business out of a successful kitchen have been successfully making money on these human weaknesses for many years. How to correctly calculate the cost of a meal in a canteen so as not to work at a loss, or, conversely, not to scare away potential customers with exorbitant prices? At the same time, golden hands are not enough for success, because the market and competition dictate their own rules. It would seem - a canteen and a canteen, what can you earn there? However, people’s attachment to the classics, when they were still cooking according to the “Book of Tasty and Healthy Food,” is worth a lot.

On fingers

To tell the truth, at the moment the cost output is overestimated, since it is more logical to form the final price of a menu item based on people’s tastes, demand and average market requests, however, for internal tracking of costs and leveling of expenses, costing of dishes is still recommended.

For example, let’s take one of the currently popular French-style confectioneries: the company uses high-quality raw materials with a corresponding price tag, uses special equipment for preparing its products, which is quite expensive (for example, the same fully automated device for tempering chocolate - you can’t save money on it will work out, since this is fraught with failures and damage to expensive resources), rents a room of the required area, etc., etc. The costing of dishes is in full view, but they cannot reduce costs, since the quality, name and, as a result, demand will suffer, so they have to keep the bar. They also cannot put a uniformly high markup on those items that are roads themselves, and those 300% of the cost that are rumored by the population are simply brushed aside. So what should you do? Let's look at the menu that the confectionery offers:

  • yeast baked goods;
  • cakes and pastries;
  • marshmallow candies.

The first and third positions in terms of cost, if not cheap, are close to it, while it is impossible to “screw up” even half of the cakes due to expensive resources. Therefore, the second position is sold significantly cheaper, and the difference is made up by buns and sweets. Moral: calculating the cost of a dish is not always based on the purchase prices of its components.

Of course, a confectionery shop is different from a canteen, but the principle of working with final food products is similar.

Where to begin?

Those who are especially lazy can use ready-made online templates that can be found everywhere on the Internet, but they are too general and quite rough to calculate. It would be more correct to display prices yourself once and stick to them in the future, adjusting based on demand. In order to display the correct calculation of dishes in the dining room, you must have on hand:

  • a completed menu, which will indicate a list of dishes provided by the catering outlet;
  • technological maps for each menu item;
  • purchase prices of all products that are involved in the preparation of menu items.

Menu

A little advice: when choosing dishes for the dining room, do not overdo it. The very definition of this catering outlet implies simple, unsophisticated food that can evoke nostalgia for the times of the Union. In other words, no sushi. And the abundance of complex items will make calculating dishes, if not more problematic, then certainly more boring. A list as thick as an encyclopedia is difficult to maintain both professionally and financially, since it is difficult to find general-purpose chefs for a canteen, and maintaining the required composition of products on an ongoing basis is expensive.

Technological maps

This term refers to a document that contains information about all the features of a dish. It includes the following data (not necessarily all, some are selective):

  • Duration and specifics of storage of the dish. Conventionally: ice cream at a temperature of -18...-24 o C is stored for 3 months, while bread, at a temperature of +20...+25 o C, is stored for 72 hours;
  • nutritional value of the finished dish: number of calories, in some cases - protein/fat/carbohydrate ratio;
  • requirements for the sale and serving of finished dishes;
  • the recipe itself, which includes the composition and cooking algorithm;
  • recipe source;
  • description of the appearance, principle of decorating the dish;
  • weight of the finished portion.

You cannot neglect the technological map, since the principles of work “at random” and “by eye” will only please you until the first fine from the supervisory authorities.

You can acquire this document in two ways - purchase a ready-made one, which will be made to order for you, or withdraw it yourself. The first one is downright expensive, but the second one is not complicated, as we will prove below.

Example

Menu item name: Chicken Kiev.

Technological map No. 47.

Dishes: roasting.

Expected yield of the finished dish (serving size): 310 grams.

Product layout per 100 grams of finished dish:

  • peeled chicken fillet - 29.82 grams;
  • butter - 14 grams;
  • chicken egg - 3.27 grams;
  • bread made from premium flour - 8.88 grams. The expected weight of the semi-finished product at the exit is 50.35 grams;
  • for frying - 5.21 grams;
  • side dish bean (technological map No. 741) or potato (technological map No. 42) - 52.08 grams.

dish, its chemical composition and calorie content, recipe

The beaten chicken fillet is stuffed with butter, dipped in eggs, double-breaded in ground white bread, and deep-fried in hot water for about 6-7 minutes until a rich golden brown crust forms. Place on a baking sheet and bring to readiness at a temperature of 200-220 o C in the oven. Products are optionally served on warmed toast. The default side dish is bean or vegetable.

Purchase prices for products

An item without which it is impossible to calculate food in the dining room. Ideally, it is worth adding transportation costs to them if the raw materials are brought not by the supplier, but by you yourself, through the mediation of transport companies or on your own. Also take into account the funds spent on loading/unloading, if these services are paid separately.

Counting principle

Having the information described above in hand, the matter remains small.

It is necessary to indicate the name of the dish,, based on the technological map, put down those products that are required in the required quantity, indicate the derived purchase prices and summarize. That's all, you have received the cost of the dish.

Let's move on to practice

Calculation of the dish (for example, the same chicken Kiev, we take the average prices for the capital):

  • peeled chicken fillet - 29.82 grams, where 1000 grams costs 180 rubles;
  • manufactured according to GOST) - 14 grams, where 1000 grams costs 240 rubles;
  • chicken egg - 3.27 grams, where 1000 grams costs 120 rubles;
  • bread made from premium flour - 8.88 grams, where 1000 grams costs 60 rubles;
  • for frying - 5.21 grams, where 1000 grams costs 80 rubles;
  • side dish bean (technological map No. 741) or potato (technological map No. 42) - 52.08 grams, where 1000 grams costs about 50 rubles.

As a result we get:

  • chicken fillet, skinned and boned - 5.37 rubles;
  • butter (real, made according to GOST) - 3.36 rubles;
  • chicken egg - 0.4 rubles;
  • bread made from premium flour - 0.54 rubles;
  • cooking fat for frying - 0.42 rubles;
  • side dish bean (technological map No. 741) or potato (technological map No. 42) - 3.12 rubles.

Thus, we get the calculation of the dish in the “Cutlet Kiev” canteen: the cost of 100 grams of serving is 13 rubles 20 kopecks.

The same principle is used to calculate all items listed on the menu, including side dishes, desserts and drinks.

Of course, prices are unstable, and it is at least irrational to rewrite the cost manually from time to time, so you can create dish templates in any program that allows you to count, for example Microsoft Excel. Simply enter the components, write the calculation formula and adjust the purchase price when it changes.

If you plan to implement automated accounting, then everything is completely elementary - almost all trading programs “tailored” for public catering systems have the “dish calculation” option. Moreover, it is revealed not only in the possibility of posting the current purchase price of ingredients on the corresponding lines - also, in real time, movement and write-off are carried out. Thanks to this, you can always track step by step where, figuratively speaking, “2 kilograms of oil disappeared.”

Practical use

As mentioned earlier, the calculation of costing at the moment only indirectly affects its selling price, since the latter is formed under the influence of a number of characteristics, including the market average, resources spent on other menu items, as well as such banal needs , as ensuring the full functioning of the canteen. The latter indicates the price level that must be maintained for the profitability of the enterprise in general.

By and large, the canteen is a fairly profitable enterprise, since the standard list of dishes, which is usually an honor for this kind of establishment, is distinguished by a frankly low purchase price without losing its useful qualities. Relatively speaking, the preparation of the same vinaigrette or pickle takes a minimum of money, and the people’s love for them is close to the concept of “eternity.” Calculation of dishes can show the organization’s accounting department how profitable certain assortment items are, whether it is necessary to introduce something new or, conversely, remove dishes that do not pay for themselves.

Serial number of calculation, date of approval

Number in order

Products

Norm, kilogram

Price, rubles kopecks

Amount, rubles kopecks

Name

Fresh beets

Pickled beets

Vegetable oil

Total cost of raw materials for 100 dishes

Markup ____100___%, rubles kopecks

Selling price of the dish, rubles and kopecks

Yield of one finished dish, grams

Production director

Ivanov N.K.

Calculation compiled

Fedorova M.N.

I APPROVED

Head of the organization

Korneev I.S.

The calculation card can be drawn up for one serving, or for 100 dishes; in the latter case, the selling price of one serving will be determined more accurately. Having calculated the selling price of a dish, the accountant-calculator confirms this calculation with his signature, in addition, the correctness of the established price is certified by the signatures of the production manager and the head of the organization.

Note!

When the price for any type of raw material changes, a new selling price of the dish is calculated, which is reflected in the same calculation card in the free columns.

When drawing up a calculation card, you should pay attention to the column “Output in finished form”. This column must indicate the weight of one dish in grams. For first courses served with meat, meatballs, fish, and so on, the weight of similar products included in the dish is indicated separately through a fraction, for example, 40/300. For main courses, the weight of the main dish, side dish and gravy or sauce should be indicated, for example, 100/80/25, where 100 grams is the weight of the main dish, 80 grams the weight of the side dish and 25 the weight of the gravy.

There is one more point that should be emphasized. We have already noted that all public catering organizations, regardless of their organizational and legal form, are required to comply with the legally established rules and requirements for this type of activity. This also applies to following the recipes of dishes. However, collections of recipes, as a rule, indicate a set of raw materials under standard conditions. In practice, it often happens that standard conditions differ from actual ones, for example, increased levels of humidity in the pantry, which can significantly affect certain properties of products, including weight. In such a situation, naturally, either more or less products should be released into production than indicated in the collections of recipes, that is, in other words, a certain adjustment of the laying standards is required. Since a catering organization does not have the right to independently change these standards, changes in the properties of products that occur as a result of changes in storage conditions are corrected by discounts (capes) when transferred to production.

In such cases, the calculation card for the dish is filled out based on the norms for laying out raw materials, then the sales price is adjusted in a separate line taking into account the discount or premium.

When considering issues of public catering, one cannot help but dwell on such an important figure as the production manager (chef), since this position is perhaps the most important in the organization of public catering. The production manager manages the production and economic activities of a given economic entity. Depending on how high the qualifications of the chef are, the normal and stable operation of the catering organization depends.

The responsibilities of the production manager include directly organizing the production process and ensuring the rhythmic release of own-produced products of the required range and quality.

The production manager must constantly work to improve the technology of the production process, the efficient use of equipment, and improve the professional skills of workers in order to improve the quality of products and the level of service.

This employee must be well versed in the regulatory framework relating to production and economic activities in the catering sector, must know and be able to organize the production technology for preparing dishes.

The production manager must constantly monitor the demand for one or another type of manufactured product and ensure the formation of a diverse range of dishes and culinary products.

The duties of the production manager include the daily preparation of a menu plan (drawn up the day before), the formation of requests for the required amount of raw materials, semi-finished products and food products. The chef exercises constant control over food production technology, raw material standards, compliance by all employees with personal hygiene rules, sanitary requirements, labor protection standards, safety regulations, and so on.

The production manager also organizes accounting, preparation and timely submission of reports on the production activities of the catering organization.

So, the production manager draws up a daily menu plan, which indicates the names and numbers of dishes according to cards or a Collection of Recipes indicating their quantity.

The grouping of dishes in the menu plan is carried out by type (cold appetizers, first, second, third courses, and so on). Based on the menu plan, the daily need for products necessary for the manufacture of products is determined and a requirement is issued for obtaining products and raw materials from the pantry. The request for receiving raw materials from the storeroom is drawn up in one copy, must be certified by the signature of the production manager and approved by the manager. Then, based on the requirements, an Invoice for the release of goods (form No. OP-4) is issued to the pantry, which is used to formalize the release of products (goods) and containers from the pantry of a catering organization to production, buffets, and small retail chains. An invoice is drawn up in two copies, one of which remains with the financially responsible person, and the second, together with the product report (form No. OP-14), is submitted to the accounting service of the catering organization. The invoice for the release of goods is signed by the materially responsible person and approved by the head of the organization.

Based on the menu plan, the accounting department calculates retail prices for prepared dishes and prepares a menu directly for visitors.

The specified unified forms were approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132.

The menu for visitors contains the name of the dish, its cost (based on the calculation card), and the weight of the finished dish is indicated.

In this case, menu prices must be indicated in rubles. This is a mandatory condition, since, according to paragraph 2 of Article 10 of the Law of the Russian Federation of February 7, 1992 No. 2300-1 “On the Protection of Consumer Rights,” information about goods (work, services) must necessarily contain the price in rubles .

You can find out more about the issues and features of accounting at public catering establishments in the book of JSC “BKR-Intercom-Audit” “ Catering».

It is impossible to imagine in the accounting of commercial organizations providing public catering services the absence of costing cards issued for each dish sold. In this article we will tell you how to fill out the OP-1 form (Calculation Card) and provide a sample form.

This document defines:

  • layout of raw materials and products for the production of a unit of production;
  • cost of products;
  • selling price of dishes.

What documents is it used with?

The standard form of the calculation card OP-1 has the statistical code OKUD 0330501. Accounting data that reflects the enterprise’s expenses for the purchase of products and collections of recipes serve as the basis for filling out the form. Form OP-1 is filled out based on the use of data from technological maps and the accounting price of food raw materials.

The consumption rates of products for the manufacture of finished products (gross, net) are entered into the calculation card from the technological map.

The accounting price for calculating the cost of food consists of several components:

  • purchase price of products;
  • costs of transporting raw materials;
  • costs of loading and unloading goods.

There are two types of document configuration OP-1. In the first case, the form contains several columns for systematic price recalculation. In the second, the card is filled out and approved again when the discount price of food raw materials changes.

The header part of the OP-1 form displays the following data:

  • Name of the organization;
  • name of the separate division;
  • statistics codes;
  • name of the finished dish;
  • source of information (number according to the collection of recipes);
  • registration number and date of drawing up the calculation card.

It is mandatory to indicate the number of dishes for which the calculation is made. Depending on the characteristics of the technological and production process and the types of catering establishments (restaurants, bistros, cafes, canteens), the calculation can be made for 1, 50 or 100 servings.

In restaurants and cafes specialized in individual service to visitors, OP-1 calculation cards are individual in nature, so the calculation is carried out for one serving.

Enterprises providing catering services, which are visited by a large number of guests every day, issue OP-1 cards with the possibility of reusable use. This helps to significantly reduce the time required to complete documents.

Changes in the constituent components of the raw set of dishes and wholesale and retail prices for products and raw materials affect the new price of the final product. The header of the column with adjustment data indicates the date when the corresponding changes were made.

The main part of the card contains information about the composition and weight of the ingredients needed to prepare ready-made dishes.

The estimated cost is determined by calculation, by multiplying the quantity of the raw material by its purchase price. The executed document contains information about the trade margin (in %) and the amount of yield of the prepared dish (in grams). The executed document of the calculation card is handed over to the accountant-calculator for use by the production manager or chef of the catering enterprise.

The reliability of the data displayed in the form of a calculation card is confirmed by the signatures:

  • Accountant-calculator;
  • Chef or production manager;
  • Head of the enterprise.

The affixed lists of administrative workers are accompanied by transcripts of surnames. The final touch in the design of the document is the imprint of the organization’s “wet” seal.

Errors when filling out a document

Inaccuracies in filling out or errors in calculations result in a distortion of the cost value for the reporting period. This further leads to erroneous calculations in determining the amount of operating profit from business activities.

For tax purposes, catering enterprises most often use the UTII system., in which errors in determining the amount of material costs do not distort the tax base and affect only operational indicators.

Possibility of form generation in an automated system

The procedure for preparing a calculation card in the OP-1 form is greatly simplified if professional computer programs are used. Computer accounting at enterprises providing food services is possible only with the use of specialized programs adapted for this industry. Therefore, in standard standard programs there is no possibility of creating calculation cards.

How to make changes and corrections to form OP-1

Errors found in the completed form of Form OP-1 are corrected as follows:

  • An incorrect amount is crossed out with one line so that the original value does not lose readability;
  • The correct value is written above or next to it;
  • The adjustment entry is confirmed by the phrase “Believe what is corrected. Signature".

FAQ

Question No. 1. Why do you need the document form OP-1?

Calculation card OP-1 is intended for calculation:

  • Unit cost of production;
  • Selling price of prepared dishes.

Question No. 2. How many portions of products is the document issued for?

Depending on the type of catering organization, a different number of servings is taken as a unit of measurement when calculating the cost:

  • Individual value in accordance with the requirements of production activities.

Question No. 3. Who confirms the accuracy of filling out the form?

Question No. 4. What is the method for filling out the document?

The calculation card is filled out in two ways:

  • Typewritten;
  • Using a professional computer program.

Question No. 5. Is the use of the OP-1 form mandatory for all catering establishments?

The accounting policies of organizations contain a list of documents used. According to Russian legislation (No. 402-FZ dated 12/06/11), commercial firms received the right:

  • Use the calculation card form in accounting;
  • Develop individual document forms that meet the requirements of the technological process. Read also the article: → "".

The form of the calculation card satisfies all the requirements of operational and accounting, therefore catering enterprises use this document. The data from the calculation card of form OP-1 serves as the basis for further calculations and preparation of financial statements of public catering enterprises.

What does your restaurant mean to you? A hobby, a favorite project, or a business in your life that you want to see always prosper? Of course, making a profit is our main goal. And the basis of a successful restaurant business is optimization of resources and professional documentation - QC, TTK and TC for dishes.

So, technological (TC), technical and technological (TTK) and calculation (CC) cards. Two of them are required for each dish - TK+KK or TTK+KK. The difference between TK and TTC is insignificant. TC is used for production, based on existing recipes in collections, and TTK is developed if, for example, the chef of your restaurant has created a new, branded product of the establishment.

Let's take a closer look at the accounting systems that make the life of your restaurant's accounting department easier - they set the correct, real price for dishes.

What else are they needed for:

Effective use of advanced technologies in the kitchen;

Correct calculation of costs for cold or hot processing of ingredients;

Formation of optimal pricing policy for sales;

Preparation of documentation that meets current legislation and developed standards.

And all this not only in order to have a clear picture for yourself of what a cost-effective and profitable price for a dish should be. But also to avoid conflict with various government inspection agencies that control catering enterprises.

What is a calculation card

We found out that the TC or TTK complements the CC, one of the documents whose task is to calculate the cost and selling price of the dish. The main functions are quality control of products, determination of the profitability of the food planned for inclusion in the menu, accounting for the profitability of the enterprise and financial expenses. KKK for cooking have a common standard form developed by the State Statistics Committee of Russia according to form No. OP-1.

* information about raw materials, according to the recipe;

* norms of laid components;

* cost of products;

* costs of ingredients;

* trade margin, which is established by the administration of the enterprise.

Costing cards in public catering are inextricably linked with technological ones: the recipe and ingredients are indicated in the TC, their cost is calculated in the CC and their cost is determined the final price of the food. Therefore, you can often come across the concept of technological costing cards.

How to calculate a calculation card

This is a labor-intensive process that requires special knowledge and equipment. In addition, the calculation indicated at the initial stage may no longer be relevant after a week or a month. So the price of a dish according to QC is not a constant value. Its change may be affected by seasonal fluctuations in the cost of purchased products, a change in supplier and other factors. To do this, the form has several positions for convenient updating of the calculation.

List of documents for creating a CC:

* QC form;

* menu range;

* invoices;

* grocery list;

* documentation of the catering establishment (to correctly reflect the positions of responsible persons, legal address and name of the establishment).

Development of costing cards, as a rule, is carried out based on the amount required to prepare 100 dishes. Next, the total amount is divided by 100 and the resulting figure is the cost of one product. Or it is formed into 10 kg, which also allows you to accurately calculate the price of 1 portion order. The calculation of costing cards is entered into a standard table, which indicates the names of the products from the recipe, losses during their processing and the total cost of resources spent on preparing the dishes.

Methods for drawing up QC:

* In terms of sales price - optimal when prices are constantly changing.

* By purchase price - helps to quickly establish a markup with stable costs for products.

The preparation of technological and costing cards summarizes the trade margin, the selling price of the dish, and the output weight of one serving in grams. The calculation card for the product is signed by the responsible person who carried out the calculation, and is approved by the signature of the production manager and the owner or director of the catering establishment.

Nuances associated with the calculation of technological and costing cards:

1. Collections of recipes used by restaurateurs focus on fresh and high-quality vegetables, meat, fish, etc. But realities force us to use products from the freezer, while defrosting violates the loading and yield indicators

the final product of preparation. The loss percentage appears. This requires revision of the QC and additional development of the TC and TTK.

2. Available information on creating a QC for a popular buffet is scarce and requires study and correction by a qualified chef and an accountant calculator. Or a professional in this narrow field.

3. An accountant who knows how to calculate meals for filling out the accounting records and other documentation is an expensive employee, which forces you to use the service of ordering this documentation from freelance specialists.

4. Today, the production of CC, TC and TTK by the restaurant’s own resources is very rare, since it is unprofitable and irrational.

5. Custom-made documentation - optimized for the current needs of the restaurant; their manufacturers do everything so that you can continue to maintain this type of documentation yourself or correct them if problems arise.

Who compiles calculation cards and how? If you don’t have a technologist on staff, simplify your life - use the services of outsourced professionals. On our website you can order the development of costing cards and all documentation for dishes from experienced technologist Andrey Gottsev, through the order form intended for technical and technological cards.

Unified form OP-1- an important element of document flow in catering enterprises. We will tell you further where you can download the unified form OP-1 and a sample of how to fill it out.

Document Basics

Form OP-1, also called a calculation card, is used as a tool for documenting the sale price of a particular dish or product produced by a catering enterprise. The structure of the OP-1 form contains points that allow you to reflect:

  • cost of raw materials;
  • the amount of the markup;
  • price and volume of one serving;

The document can also reflect the dynamics of changes in indicators for each of the 3 indicated points.

Form OP-1 must be filled out for each dish or product manufactured by a catering establishment. The source of the data required for inclusion in the relevant document is, as a rule, information from accounting, reflecting the organization’s costs for the purchase of dish components (fruits, vegetables, spices, etc.).

The figures recorded in the OP-1 form are subject to certification by the production manager, as well as the head of the catering enterprise.

Read more about the practical use of the OP-1 form in the article “Accounting in a cafe using the simplified tax system (nuances)” .

You can download the OP-1 form on our website:

On our website you can also download a sample of filling out the OP-1 form.

For whom the use of the OP-1 form is mandatory

Form OP-1 was introduced by Decree of the State Statistics Committee of the Russian Federation No. 132, issued on December 25, 1998. Until January 1, 2013, the use of forms provided for by the relevant source of law was mandatory for all legal entities (clause 2 of Resolution No. 132).

However, in connection with the entry into force of the new law on accounting in 2013 (law dated December 6, 2011 No. 402-FZ), the Ministry of Finance of the Russian Federation in information No. PZ-10/2012 expressed the opinion that organizations received the right to use in their activities not only unified primary forms, which include the OP-1 form, but also those that they developed independently.

The Ministry of Finance of the Russian Federation has established an exception for organizations in respect of which the use of unified forms is directly prescribed by separate legislative acts. At the moment, no similar sources of law that would oblige organizations to use the OP-1 form have been published in the Russian Federation. At the same time, many Russian catering enterprises continue to use the appropriate form due to the convenience of its structure and established business customs.

Read about the peculiarities of doing business in the catering sector when applying UTII in the article