Public Catering
Public Catering (Restaurants, Bars, Cafeterias)
Very often, enterprises include units of public catering: bars, cafes, cafeterias, kitchens, and storerooms. There are very close relationships between these internal structural units in terms of food and goods. For instance, the storeroom, receiving goods from suppliers, may transfer them to a bar or cafeteria for further sale or transfer to production departments (kitchens) for dish preparation; kitchens, in turn, produce dishes and other food products and transfer them to the bar and cafeteria.
The movement of goods and prepared dishes can be reflected using, for example, the following types of documents:
- Receiving goods from suppliers in the kitchen
- Transferring goods to the kitchen with card changes
- Transferring products between kitchens
- Exiting prepared dishes from the kitchen
- Transferring prepared dishes between kitchens.
1. Recepționarea produselor de la furnizori în bucătărie
Acest document este similar celui de primire a bunurilor în magazin, cu excepția prețului de vânzare – acesta nu este indicat pentru bucătărie, deoarece aici evidența produselor este înregistrată pe baza costurilor, nu a prețurilor de vânzare.
Produsele pot fi achiziționate atât de la furnizori care plătesc TVA, cât și de la persoane fizice.
2. Transfer of Goods to the Kitchen with Card Modification
The upper part of the document specifies the kitchen receiving food products and the store transferring goods to it, along with the series and number of the primary document.
In the lower section, the item card is chosen – in the store, the food product card – in the kitchen, with the quantity of the item in natural units, the quantity of food products in kilograms, the purchase amount with VAT, the sender’s unit price, and the recipient’s price. The sender’s sales amount, the recipient’s amount, markup, and sender’s markup percentage are automatically determined.
3. Movement of Food Products and Semi-finished Products Between Kitchens
During the production of dishes and other goods, there arises the necessity to transfer food products from one kitchen to another. For this purpose, the document “Transfer of Food Products and Semi-finished Products Between Kitchens” is used. The upper section selects the interacting departments, while the lower part specifies food products or semi-finished products, their quantity, and unit cost. The total amount is calculated automatically.
When products have not undergone any technological processing, there are no issues. However, if one kitchen produces a semi-finished product and transfers it to another kitchen where its cost is higher, it is necessary to apportion the markup of that kitchen.
To account for the markup of kitchens (production departments), a non-balance account 9217 “Kitchen Markup” is used, accumulating the markups of kitchens for each semi-finished product or finished dish. This information is utilized to obtain a comprehensive overview of the income and expenses of production departments in economic reports for each unit.
The total markup amount for all semi-finished products is indicated in the “Markup” column, and a corresponding entry is made to the non-balance account.
4. Exit of Finished Products from the Kitchen
To reflect the distribution of prepared dishes and other kitchen products to retail networks or food service establishments (bars, restaurants, cafes), the document “Exit of Finished Products from the Kitchen” is utilized.
It specifies the receiving and transmitting parties, the kitchen’s finished products, the quantity and cost price of one dish in the kitchen, the total amount with VAT for the kitchen, the selling price per unit to the recipient. Automatically calculated are the cost price for the kitchen, the recipient’s sale amount, recipient’s markup, VAT on the recipient’s markup, markup percentage, and weight.
5. Transfer of Semi-finished Products from One Kitchen to Another
To reflect the movement of semi-finished products from one kitchen to another, the document “Transfer of Semi-finished Products from One Kitchen to Another” is used. In the upper part of this document, information about the sending and receiving kitchens is entered.
The user selects the semi-finished product, inputs its quantity, cost price at the sending kitchen, and cost price at the receiving kitchen.
6. Calculation of Cost Price of Kitchen Semi-finished Products
The main routine work in catering accounting involves calculating the cost price of each prepared dish. With frequent changes in prices for incoming ingredients, it’s necessary to synchronously adjust the selling prices of the finished products, modify the assortment, conduct analyses of the most profitable products, and so on. Therefore, calculating the cost price of prepared goods is one of the most critical elements in enterprise management.
For accurate cost calculation, it’s essential to have complete information on two factors: the norms of products for producing each dish in quantitative terms and the accurate, real price of products at the time of calculation.
The product consumption norms are entered in the “Norms Register,” which contains information about the producing kitchen, dishes, the norm for a specific quantity of dishes, and directly the set of products according to the recipe reference book. Norms apply for a specific period that cannot overlap with another period.
The calculation of the cost price of the finished products is done through the document “Calculation of Cost Price of Kitchen’s Finished Products.” At the top of this document, the kitchen is specified. Then there’s the option to calculate the cost price of all dishes produced by this kitchen by selecting “Calculate cost price of all dishes” from the document’s menu, or for specific dishes by specifying them from the reference book and then choosing the function “Calculate cost price of selected dishes.”
Print forms are available: “Calculation Ledger,” “Calculation Card.”
An example of accounting based on food cards:
For the implementation of product sales on the front end, the UaMenu application is provided. The UaMenu program installed on the cash register operates on a client-server principle. That is, upon launching the program, it establishes a connection to the database server, in this case, the cash register server.
UNISIM-SOFT has everything needed to ensure uninterrupted front-office (cash register) operations with a simple and user-friendly interface for swift and error-free functionality.
After launching the program, a customer window with touchscreen support appears. Additionally, UaMenu functionality includes working with scanners and scales.
Items can be scanned using a handheld scanner or manually entered: the receipt is easily populated with items from the menu panel. Payment can be made either in cash or via non-cash methods, including meal vouchers or personalized cards. Additionally, electronic payment systems can also be utilized.