You will need
• calculator
• the exact recipe
• data on consumption expenditures enterprise
• staffing of the restaurant
Instruction
1
Calculate yourselfthe cost of the products included in the meals. The formula for the cost is simple: the gross weight of the ingredients used multiplied by the cost of these products per kilogram. For example, when preparing vegetable salad you will need 2 tomatoes and 2 cucumbers. The weight of the tomatoes will be 300 grams, and is a kilogram of these vegetables 90 rubles. 2 cucumbers will come to 350 grams and the price of a kilogram of this product is 120 rubles. Thus, imaginethe cost of products for salad is equal to:
0,30*90 +0,35*120 = 69 rubles. 2
.Calculate labor costs and other expenses of restaurant, including the cost of energy and transportation costs. In order to calculate these costs based on the unit of production it is necessary to have a clear idea about the performance of the restaurant. For example, the restaurant sells more than 1,000 meals a month. During this same time period, it consumes electricity to 5,000 rubles. Thus, costs per unit of output will be 5 rubles. A similar method calculates all the costs of the restaurant. As for labor costs, here is calculated the cost of time cook spent on preparing meals. For example, in preparation of the salad took 30 minutes, and the wage of the cook is 20,000 rubles a month, while he works 20 days at 8 hours a day.Thus, we find that the cost of one hour of work will be 125 rubles per hour. Accordingly, the thirty-minute work will be worth the 62.5 R. 3
Calculate VAT or sales margin. VAT is now equal to 10% or 18% depending on the form of ownership. VAT on food plants is calculated on the basis of cost of production. In this case, the cost price of the salad. 4
Add up all the costs.Here it is necessary to calculate the sum of the numbers obtained in the first three paragraphs. As a result of these actions will received myselfthe cost of specific meals. 