Instruction

1

Currently, there are many programs that calculate costing of dishes for public catering enterprises. But not always automated calculation is convenient. For example, when it is necessary to demonstrate the calculation of dishes to guide a cafe or restaurant for signature and approval. In this case, download from the Internet the pricing card (form OP-1) and fill it out.

2

Be mindful of the recipe, calculate the norms of expenses of raw materials and purchase prices for raw materials and complete graphs calculation card. If you need to calculate the costing of dishes on the new menu, then proceed as follows. Collect information about the list of the ingredients, the flow of each raw material based on 100 portions, and the price will be the purchase of each product.

3

After you gather information, make a table and write the list of all products of norms of consumption of 100 food and price. Use spreadsheets Microsoft Excel with which you can easily calculate the cost of 1 dish, then multiply the rate of each product at the price and divide the resulting number by 100.

4

When the cost will be calculated, calculate the costing of dishes and add a mark-up. You will then receive the sale price of one dish. The calculation appears in the calculation card.

5

In order to estimate more accurate, check the entire list of purchased products, as provided by the list administrators or freight forwarders the same product may pass under different names. To do this, select one name, which will be held in cost cards. Also be sure to confirm the list of semi-finished products and ask how a record of products in units, kilograms, litres.

# Advice 2: How to do the calculation

In everyday accounting practices, the question arises how to do

**the calculation**? First and foremost, this question is relevant for the food and other industries. Calculation translated from Latin means "calculation of unit cost or individual performed work". Thus, the calculation required to determine the cost per unit of output, as well as for pricing retail prices.Instruction

1

Calculate

**the cost estimate**, using one of the methods. The first method is to use a conventional accounting software. So, the program 1C provides the option of calculating the planned and actual costing of different ways.2

The second option is to use a specialized program for a calculation. These programs are not designed for conducting full accounting, and only serve to calculatoare. The third way is to make

**the calculation**manually.3

Select the option that best suits you. In any case, making a routine

**calculation**, try to anticipate all possible costs: raw materials, costs of electricity, rent per unit of production, wages of personnel, taxes on payroll, transportation, commercial, General and other expenses. In this sense, it is easier to make actual**costing**when all the expenses have already been made, it remains only to calculate the proportion per unit of production.In conclusion, we note that the calculation is considered a qualified accounting operation that requires specific knowledge, skills and experience. Think, perhaps, the most simple option is to hire a accountant's calculator?Note

In the costed case it is important not only to correctly identify objects of calculation, but the calculation unit, i.e. the units of production used for the calculation of its cost. Accrued items should characterize the specific nature of the product, reflect a quantitative unit of product of a certain quality, to be United for the calculation of homogeneous products in all enterprises.

When choosing the objects of calculation and calculation units of products you need to assume that every concrete product has a real cost in the cost. And the Association of various types of products in one costed group, such as "book-bookbinding products", will lead to the depersonalization of production costs in the cost of printed materials. Therefore, the enlarged group costed objects is possible only in the case that the cost of its manufacture is commensurate. For example, in the group of goods of cultural-household purpose - the production of notebooks or sketchbooks.

When choosing the objects of calculation and calculation units of products you need to assume that every concrete product has a real cost in the cost. And the Association of various types of products in one costed group, such as "book-bookbinding products", will lead to the depersonalization of production costs in the cost of printed materials. Therefore, the enlarged group costed objects is possible only in the case that the cost of its manufacture is commensurate. For example, in the group of goods of cultural-household purpose - the production of notebooks or sketchbooks.