How to evaluate your work – calculating cards
Cost price is important. An entrepreneur needs to know the cost of a product. Reliable pricing information helps to take reasonable management decisions. This ensures the enterprise profitability. In addition, it`s impossible to monitor goods movement in the warehouse without calculation.
Let`s consider the calculation order. First of all, you have to define the range of dishes. Each dish should have a technological card. Please, read our previous article on how to compile technological cards.
Selling prices are calculated in the form of a calculating card which is shown in Annex 2 to Methodological Recommendations №157. Calculating cards are drawn for the products produced in-house as well as for the purchased products. The calculation is done per 100 dishes if the bookmark norms for one portion are specified in the calculating card. If the sales volumes are small, the calculation is done for fewer portions. For example, for 10 portions. In such a case, the bookmarks of the products are entered in the calculating card reduced by 10 times and in calculating the price of the dish the total value is divided by 10.
When the components or their price is changed, the new price is determined in the adjacent free graphs of the calculating card with the date of the change. In the box «Date of compilation» the date of the last record is indicated. The calculating card is signed by the production manager, the person responsible for the calculation and the establishment manager.
We recommend to calculate the cost of products and raw materials at the sales price. In modern market conditions the purchase prices for the product are dynamic, therefore we put into the calculating card immediately the selling cost of the products, with a margin. After that we get the sales value of the set of raw materials and the price of one dish.
The sale price is calculated for each dish. Calculate on the basis of the list of dishes, formulations and norms of ingredients by calculating cards, purchase prices of products:
- Define the list of dishes for which we calculate.
- Establish standards for all ingredients on the basis of the calculating cards.
- Determine purchase prices for raw materials and ingredients.
- Calculate the value of raw materials. Multiply the quantity of raw materials by the sales price and add up all items.
- Split the total amount by 100 to find out raw value of one dish.
- Calculate the sale price of the finished dish. The head of the enterprise sets the trade margin in percentage. Then we increase the raw material cost by the value of the trade margin and get the price of selling the dish.
So, the price of selling the dish is the total value of the raw material plus the margin.
For purchase products we calculate selling prices by groups of products, e.g. fruits, sweets, cakes, juices, etc. The sale of the purchase products can be done either by weight or by piece.
To save time it`s optimal to calculate in the system of automation of restaurants. Such programs for cafes and restaurants optimize the financial and material flow of the establishment. ULTRA is one of such systems.
With ULTRA the cafe or bar will be easy and intuitive to count. The main task for you will be to enter the original data. The rest of the calculations will be automated by the program. If you have any questions, support is available 24 hours a day.
