How to fill out a calculation card for a dish. Composition of the selling price for finished food service products and calculation

New form "Costing card" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation of December 25, 1998 N 132.

For more information on using the "Calculation card" form:

• Separate subdivision. Opening, reporting, closing

  ...: 1. to reduce the share of profit of closed OP No. 1. For a period of 9 months. 2008 ...

• When calculating the profit share of a branch, there is no need to consider the cost of inseparable improvements

  Specific gravity cost of fixed assets, amortized by OP: 1,042,500 rubles / month. : 2 ...

• We close a branch, representative office, department without loss
• Catering services in the hotel

  Meals are: · calculation card (form No. OP-1); · Plan-menu (form No. OP-2 ... catering is a calculation card (form No. OP-1), which is drawn up for each dish ...

• Separate subdivisions of UE and income tax

  GP + OP GP GP GP + OP 1 (su.) 440 0 440 16 ... 13 350 people, according to OP - 1 110, in total for ... per month GP OP GP + OP 1 January 439 0 439 2. .. , thousand roubles. GP OP GP + OP 1 As of 01.01.2018 2 ...

• Accounting for student meals

  Calculations made in cards (form number OP-1). Such calculation cards are registered in ...

• Financial statements - 2017: recommendations of the Ministry of Finance

  On the application of IFRS formed by the Ministry of Finance (OP 1-2012, OP 2-2012, OP ...

• Audit of the annual financial statements of organizations for 2018

  The application of IFRS, formed by the Ministry of Finance of Russia (OP 1–2012, OP 2–2012, OP ...

• Separate subdivision ... Or not?

  When an organization is required to register an OP. When an organization is required to register an OP. Life does not stand still. Some companies are expanding and opening new stores in another area, city. Someone hires staff to work outside the office, sends employees on long business trips, rents warehouses in other regions. In some cases, separate subdivisions (OPs) may arise. Do you have an OP? When is it considered created? We will answer these questions in our ...

• Methods for determining the levels of economic development, economic growth and the indicators of an enterprise derived from them

  DPn op - Opf op = DPn op (1 - Uperp) and (13) Pkerp op ... = DPn op - Orf op = DPn op (1 - Ukerp). The relative values ​​of these potentials ... respectively: Pperp / Dpn op = 1 - Uperp and Pkerp / DPn op = 1 - Ukerp (14) If ...

• The court of honor or the high commission on ethics for scientific and scientific-pedagogical workers - an overripe necessity

  Look like unfair scientific competition (Bitter experience - 1) There is a domestic magazine that ... does not do them honor. Bitter experience - 1 I acquired for the first time ... in 2007 (see "Bitter experience - 1"). Again, a similar thing happened in ...

Calculation of food products is one of the main elements of the pricing process in a catering enterprise. In this article we will tell you how to quickly and easily make a calculation of a dish using the 1C: Enterprise 8. Food service.

Calculation of dishes in public catering it is carried out in a special way, different from other areas of activity. This is explained by the fact that catering enterprises are engaged not only in the manufacture of food products, but also in their sale.

Program 1C: Public catering automates the compilation process dish costing, which greatly simplifies the work of an accountant-calculator and avoids errors when food calculations.

The composition of the dish and the technology of its preparation in the program are stored in the document Recipe. Recipe serves for storage calculations for the preparation of dishes and preparations, for cutting goods and dismantling of dishes. V Recipe indicate the ingredients, their units of measurement, the amount of gross and net.

Calculation of dishes in public catering is impossible without taking into account certain losses. This is provided in the program 1C: Public catering... If for the selected ingredient in the program, the percentage of weight loss and chemical and energy characteristics during hot and cold processing are indicated, these values ​​will be automatically entered into the recipe. In the case when any values ​​("gross", "net", "output") cannot be entered immediately, the program provides the ability to calculate these values ​​based on other entered values ​​and percentages of losses during hot and cold working.

For the ingredients that make up the dish, a list of substitute products (analogues) can be specified. This list is used when there is a shortage of the original product, and is also taken into account when writing off products and calculating food products (drawing up cost cards). The original product and its analogue are interchangeable.

To account for the costs of food products, the use of which per serving is extremely small (for example, spices, salt, sugar) in the program 1C: Public catering a special accounting regime has been developed. To avoid rounding errors in the preparation of dishes, such products are accumulated in a special register and written off at the end of the reporting period. Thus in the program 1C: Public catering a more accurate accounting of spices has been implemented, which allows avoiding rounding errors common for such cases.

The program provides for the printing of such unified forms based on costing dishes:

For calculation of the cost of meals in terms of the cost of ingredients written off for their production, the program provides a report Cost estimates for the period... The report can be built depending on the calculation of the cost amount based on the value of account balances (the cost amount will be calculated based on the value of the standard price).

What does your restaurant mean to you? Fun, favorite brainchild or business of your life that you want to see always prosperous? Of course, making a profit is our main goal. And the basis of a successful restaurant business is resource optimization and professional documentation - KK, TTK and TK for dishes.

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

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

What else are they needed for:

Effective application of advanced technologies in the kitchen;

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

Formation of an optimal pricing policy during implementation;

Registration of documentation that meets the current legislation and developed standards.

And all this is not only in order to have a clear picture of what the cost-effective and profitable price of the dish should be. But also to avoid conflict with various verifiers government agencies controlling catering establishments.

What is a pricing card

We found out that TK or TTK complements KK, one of the documents, the task of which is to calculate the cost and selling price of a dish. The main functions are quality control of manufactured products, determining the profitability of the food planned to be entered into the menu, accounting for the profitability of the enterprise and financial expenses. QCs for cooking dishes have a common standard form developed by the State Statistics Committee of Russia according to the form No. OP-1.

* information about raw materials, according to the recipe;

* norms of the pledged components;

* cost of products;

* costs of ingredients;

* trade margin set by the administration of the enterprise.

Calculation 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 QC and determined the final price of the food. Therefore, you can often find the concept of technological costing cards.

How to calculate a pricing card

This is a laborious process that requires special knowledge and equipment. In addition, the cost estimate indicated at the initial stage may no longer be relevant in a week or in a month. So the price of a dish in terms of QC is a variable value. Its change may be affected by seasonal fluctuations in the cost of purchased products, a change in supplier and other factors. For this, the form contains several items for easy updating of the cost estimate.

List of documents for creating a QC:

* QC form;

* assortment of menus;

* incoming invoices;

* grocery list;

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

The development of calculation cards, as a rule, is carried out on the basis of the amount required for the preparation of 100 dishes. Further, the total amount is divided by 100 and the resulting figure is the cost of one product. Or it is formed on 10 kg, which also allows you to accurately calculate the output price of 1 portioned order. The calculation of calculation cards is entered into a standard table, where the names of products from the recipe, losses during their processing and the total cost of resources spent on the preparation of dishes are indicated.

Methods of drawing up QC:

* According to the selling price - optimal in case of constant price changes.

* At purchase cost - helps to quickly establish a mark-up at a stable cost of products.

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

Nuances associated with the calculation of technological and costing cards:

1. The recipes used by restaurateurs are focused on fresh and high-quality vegetables, meat, fish, etc. But realities force you to use products from the freezer, while defrosting violates the bookmark and yield indicators

the final product of the preparation. Loss percentage appears. This requires revision of the QC and additional study of the TC and TTK.

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

3. An accountant who owns the calculation of dishes for filling out QC 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 KK, TK and TTC by the restaurant's own resources is a rarity, since it is unprofitable and irrational.

5. Custom-made QC - optimized for the current needs of the restaurant, their manufacturers do everything so that you can keep this type of documentation yourself in the future or correct them if problems arise.

Who prepares calculation cards and how? If you don't have a technologist on your staff, simplify your life - use the services of outsourced professionals. On our website, you can order the development of calculation cards and all documentation for dishes to an experienced technologist Andrei Gotsev, through the order form designed for technical technological maps.

In the organization of public catering, each dish produced has its own calculation

card. It should be noted that this method of calculating the sales price is quite simple. However, its main disadvantage is the great complexity of calculations, since any catering organization has a fairly large range of manufactured products.

This article will consider the following issues: the purpose of drawing up a calculation card, its content and the procedure for filling it out.

The costing card is used to determine the sales price of a kitchen dish (product).

The selling price of the finished product consists of the following elements- the cost of raw materials used for its manufacture, a trade margin that covers all the costs of catering and includes the rate of the planned part of the profit.

Sales prices are calculated in cards separately for each dish or kitchen product based on data from the accounting and warehouse accounting about the cost of products used for their preparation.

The calculation of the selling price of a dish (product) is carried out by a specialist (accountant or economist) in a calculation card.

To draw up a calculation card, you can use both a self-developed form and a unified form. This opinion was expressed by the Ministry of Finance of Russia in Information No. PZ-10/2012 "On the entry into force from January 1, 2013. Federal law dated December 6, 2011 N 402-FZ "On accounting".

The unified form of the calculation card (N OP-1) was approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132 "On the approval of unified forms of primary accounting records on the accounting of trade operations ".

The main documents for calculating dishes that regulate the norms for laying raw materials are collections of recipes for dishes and culinary products for catering establishments, national cuisines peoples Russian Federation... The list of current collections is given in the Letters of the Ministry of Trade of Russia dated June 7, 1999 N 21-9 / 410 "On the current regulatory and technological documentation in public catering", Roskomtorg dated July 15, 1996 N 1-806 / 32-9 "On the current regulatory documents for public catering establishments ".

However, recipe books usually specify a set of raw materials under standard conditions. In practice, it often happens that standard conditions differ from the actual ones, for example, an increased level of humidity in the pantry, which can significantly affect certain properties of products, including weight.

In such a situation, naturally, products should be released into production either more or less than indicated in the recipe books, in other words, a certain adjustment of the bookmark rates is required. Since the catering organization is not entitled to independently change these norms, changes in the properties of products that have occurred as a result of changes in storage conditions are corrected by discounts (capes) when transferred to production.

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

Note! The costing card can be drawn up for one portion or for 100 dishes, in the latter case, the sales price of one portion of the dish (product) will be determined more precisely. Having calculated the selling price of any dish (product), the accountant-calculator confirms the 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 catering organization.

In the calculation cards, you must fill in the following details:

Name of company;

Card number;

Name of the dish;

Recipe book number;

The date of the calculation or its change;

The name and quantity of products included in the dishes, according to the norms for 100 servings or for one dish.

The corresponding columns reflect the output of one dish in finished form in grams and the price of a serving of a dish (product). If the calculation is made for the second course, then the weight of the main dish, side dish and gravy or sauce is indicated separately through a fraction, for example 100/80/25, where 100 grams is the weight of the main dish, 80 grams is the weight of the side dish and 25 is the weight of the sauce or gravy. ...

The calculation of the calculation card and the determination of the sales price are carried out in the following order:

The assortment of dishes is determined (according to the menu plan), for which it is necessary to draw up a calculation calculation;

The norms for the investment of raw materials for each individual dish are established (based on the collection of recipes);

The sales prices for raw materials to be included in the calculation are determined;

The cost of a raw set of a dish (portion) is calculated by multiplying the amount of raw materials of each item (column "Norm, kilogram") by the sales price (column "Price of 1 kilogram, rubles kopecks"). The received cost of all products is summarized and shown in the card on the line "Total cost of the set". It should be borne in mind that the raw material set of a particular dish is taken from the collection of recipes, in which for each dish are shown
the following data: the name of the products from which the dish (portion) is prepared; raw material investment rate by gross weight; investment rate by net weight; output rate - the mass of an individual portion (dish) as a whole;

The selling price of one dish is set by dividing the selling price of a raw set of dishes (portions) by 100 (the line "Selling price of a dish, rubles kopecks"). At the same time, the price of one dish or one portion (half portion of first courses) of one product in all catering organizations should be rounded to the nearest kopeck.

Moreover, the cost of products (raw materials) can be reflected in the calculation cards both at their purchase prices (that is, without a trade margin), and taking into account the trade margin and VAT, depending on accounting policies, adopted at this catering organization.

In the event that the accounting of raw materials and goods received from suppliers is maintained at catering organizations at purchase prices without adding a trade margin (and VAT), retail price is formed by increasing the calculated price for the trade margin, as well as VAT (lines "Margin%, rubles kopecks", "VAT%, rubles kopecks").

The calculation cards are numbered and registered in a special register after the signatures of the persons who are responsible for the correctness of the prices setting.

The selling price of the dish (product) remains until the change in the raw material set of the dish or the cost of raw materials.

In the event of a change in purchase prices for at least one type of raw material or a change in the incoming components of a raw material set (cost of raw materials), the accountant-calculator must calculate the new sales price and indicate it in the free column of the card (2, 3, and so on, if necessary) with an indication in the title dates of changes.

In the column "Date of compilation" the date of the last entry in the card is indicated. The correctness of each calculation of the price of a dish (product) is confirmed by the signatures of the production manager and the person who made the calculation, and is also approved by the head of the catering organization. The decoding of the signatures is given in the first column along the corresponding lines.

When the price changes, an act of price change is drawn up.

The sales prices for dishes and products calculated in this way must be compared with the previously valid prices for the same dishes and the reasons for possible deviations must be carefully analyzed.

It should be noted that prices for side dishes and sauces are also calculated on a separate card.

Prices for semi-finished products and culinary products are calculated using the calculation method based on the cost of a raw set of products at sales prices.

Consider the procedure for filling out a unified form of a calculation card on specific example... The numbers in the example are taken conditionally.

Unified Form N OP-1 Approved

Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132

LLC "Elena"

Form according to OKUD

organization

structural unit Type of activity for OKDP

"Fresh beet salad" dish name

Dish number according to the collection of recipes, TTK, STP

Operation type

CALCULATION CARD

It should be noted that in the current regulatory and methodological documents there are practically no recommendations for the preparation of a calculation price for such a complex type of catering services as a buffet.

First of all, the pricing cards calculate the prices for each dish or kitchen product offered as part of the buffet service.

In the calculation cards, you must fill in all required details... At the same time, in order to avoid possible confusion with the cards of other dishes sold through the distribution of the catering establishment, it is recommended to add: "As part of the buffet service" when filling in the line "Name of the dish".

Sales prices are calculated in pricing cards separately for each dish or kitchen product based on accounting and warehouse data on the cost of products used to prepare them.

Calculation of the cost of ready meals in the restaurant business

In order for managers of enterprises providing services in the field of public catering to be able to objectively analyze the situation and make optimal management decisions in the field of pricing, reliable information is needed on the cost of material resources for the production of products. Strict monitoring of the correctness of pricing helps prevent unprofitable operations and business ruin.

Accurate data and operational accounting allow you to optimize production processes and, accordingly, ensure consistently high profits for the enterprise. That is why costing acts as one of the main tasks of the financial and management accounting of the restaurant.

Production cost- this is the monetary expression of the costs necessary for the implementation of production and commercial activities related to the release and sale of products, the performance of work and the provision of services

Production cost Is a set of costs (costs) incurred by an enterprise for the production and sale (sale) of a product or service

Sales prices are calculated separately for each dish

The choice of the method for calculating the cost of production should be based on the features of technological production and manufactured products. Competently carry out a calculation and document everything in an appropriate manner. only an experienced accountant specializing in restaurant bookkeeping.

Drawing up a cost estimate involves a number of preparatory work. The costing procedure is carried out in a specific order.

Calculation is successfully carried out for:

* Pricing

* Analysis of the economic component of dishes and identifying ways to reduce costs, planning the costs of the enterprise. (in order for the calculation to reflect the objective reality and bring practical benefit to the enterprise, it must be based on real figures; it was carried out taking into account all accounting nuances)

*. Timely implementation of control over the movement of basic positions of inventory of the enterprise and max. rational use of warehouse stocks, avoiding misappropriation of products.

To calculate the selling prices for the finished products of the enterprise, special calculation cards of the OP-1 form are used separately for each type of product. The completed costing card must be signed by the head of production, the specialist responsible for the costing, as well as the head of the organization.

Calculation of the cost of ready meals in a restaurant

Consider the procedure for drawing up a calculation by hand.

The calculation of selling prices for ready meals of catering establishments is made on the basis of special calculation cards of the OP-1 form for each type of product. The calculation is calculated per one or one hundred dishes... In order to determine the selling prices as accurately as possible, it is recommended to make a calculation for one hundred dishes.

The calculation procedure is performed in the following order:

The list of dishes for which the cost estimate is compiled is determined.

On the basis of the collection of recipes and technological maps, the norms for the investment of all ingredients in the finished dish are established.

Purchase prices for raw materials and ingredients are determined.

The cost of a raw set of dishes is calculated by multiplying the amount of raw materials by the sales price and summing up for all items of the nomenclature of ingredients.

The raw material cost of one dish is obtained by dividing total amount by 100.

The selling price of the finished dish is calculated by increasing the raw material cost by the amount of the trade margin (in%) established by the order of the head of the catering company.

Selling price of the dish = Total cost of the raw material set + Markup

Price calculation for side dishes and sauces is also performed using this method. At the same time, the price of semi-finished products and finished culinary products is taken into account at purchase prices. Purchased goods are sold at the purchase price with a margin.

Let's consider the calculation using an example preparation of "Berlin cake" by the "Obshchepit Service" enterprise. Costing is based on 50 product units. To prepare a dish according to technological charts, you need: ground cinnamon - 20 g; butter - 0.1 kg; wheat flour - 0.250 kg; zest - 50 g; sugar - 0.1 kg and an egg - 6 pcs.

The calculation card is filled in in the following order: the list of food ingredients of the dish and the corresponding units of measurement (kg, g, pcs) are entered in the corresponding columns (Products); the Price column indicates the sales price per unit of measurement of the product; in the columns Gross and Net, the number of products for 50 products is recorded; accordingly, in the Amount column, the cost is calculated certain types products necessary for the preparation of 50 units of the dish.

The total cost of a set of raw materials is formed by summing up and is equal to 391.6 rubles. Next, the raw material cost of one portion and the selling price are calculated, taking into account the trade margin (1177%).

Costing card OP-1. Calculation example "Berlin Cake"

The most optimal option for organizing the costing system is implementation of an automated financial accounting system linking together all the material and financial flows of the institution.

For example, such systems include 1C Public catering for organizing, first of all, accounting for a cafe, restaurant, as well as 1C Restaurant Management, which allows you to automate the management accounting of a single institution or a chain of restaurants.

Further in the article we will describe mechanism for the formation of estimates based on the 1C catering system... This system is developed on the basis of the 1C Accounting solution, taking into account the specifics of the restaurant business - it is possible to carry out cutting and unstacking operations, entering recipes and calculating food cost estimates, cooking dishes, etc.

The main document on the basis of which the dish calculation operation is performed is the document Recipe... The type of document may vary depending on the nature of the operation: preparation, cutting, dismantling.

Recipe - a document for the formation of a cost estimate in 1C Public catering

The standard details of the document are filled in: Responsible, Organization, Comment. Nomenclature... Requisites are required. Refers to the Nomenclature reference for ingredient information.

Quantity... Depending on the established operation, it makes sense for the number of servings of the prepared dish, the number of the prepared dish, the number of portions of the complex lunch.

The tabular part of the document is filled with the composition of the ingredients of the finished dish from the Nomenclature reference book. The data is filled in Gross,% of losses during cold and hot processing, and, accordingly, the output of an ingredient after processing. It is possible to enter analogs and replace the ingredients of the dish.

In addition, the document allows you to fill in information on cooking technology and chemical energy characteristics.

The 1C Public catering system allows you to keep track of complex dishes, but on the basis of which, form recipes with several levels of nesting.

For dishes, the quantitative content of ingredients of which may vary during preparation, there is a Document of Development Act, where the quantitative indicators of ingredients are indicated several times and the average value is calculated, on the basis of which the Recipe document is already formed.

Based on the recipe, a standard OP-1 calculation card is automatically generated.

Other forms used in the catering economy:

COMMODITY TURNOVER

Turnover public catering represents the entire volume of products of their own production and purchased goods sold by organizations or public catering facilities in value terms. Products of our own production Are products directly manufactured in an organization from raw materials that have passed full, partial or primary processing, and ready for consumption or preparation (by mechanical, chemical or heat treatment). Products of our own production include lunch products, taken into account in dishes, hot and cold drinks, culinary, confectionery, flour products, semi-finished products and other products of our own production.

Lunch products are taken into account both in physical terms (dishes) and in value terms. Of the total output of own production, the share of dining products in restaurants accounts for 50 to 65%, in canteens - from 80 to 90%.

A dish is a portion of food made from a certain set of raw materials that has undergone complete thermal or primary processing and is ready to eat. It can also be defined as a food product or a combination of foods and convenience foods, brought to culinary readiness, portioned and decorated

Other products of our own production include hot and non-alcoholic beverages, culinary, confectionery, flour products, sandwiches, lactic acid products, ice cream, semi-finished products and other types sold through culinary stores, small retail chain of catering facilities by the piece, by weight or in the order of small wholesale. Accounting for other own products is carried out in value terms, but some of its types can be accounted for in pieces, glasses, portions, kilograms. The sale of products of own production to consumers in value terms represents the turnover of products of own production of public catering organizations. It also includes the proceeds for the manufacture of lunch products from the customer's raw materials (excluding the cost of raw materials), i.e. only in the amount of the margin. Share of turnover for products of own production depends on the type of catering (restaurant, canteen, etc.) and ranges from 45 to 90%.

The turnover of public catering also includes the sale of purchased goods that do not require culinary processing (alcoholic and non-alcoholic beverages, tobacco products, matches, bakery products, confectionery and ice cream produced by the food industry, fruits). The volume of sales of these goods to the end consumer is turnover of purchased goods.

Thus, the turnover of the catering organization includes the sale of products of its own production and purchased goods.

The analysis of the turnover of public catering is carried out both in current and in comparable prices in the following sequence: - the degree of fulfillment of the plan and the dynamics of turnover is assessed, including in the context of the types of turnover and periods of the year, as well as in the context of individual objects that are part of the organization public catering (analysis of seasonal fluctuations in turnover is estimated by calculating the proportions of quarters in the annual turnover); 1.saving set and received indicators

An assessment of the degree of satisfaction of consumer demand is carried out (the number of people using public catering services is estimated);

The size of the population using catering services can be determined in different ways:

Based turnover of places calculated on the basis of sample surveys (for example, in the dining room there are 50 seats, the turnover of 1 seat is 5 people, respectively, the average number of people using catering services per day is 250 people (50 x 5)).

Based on the number of meals consumed per customer on average per day(for example, on average, 500 dishes are sold per day, and the average number of dishes per visitor, according to the cashier's receipts, is 2.5; therefore, the average number of consumers will be 200 people (500: 2.5)).

Based on the number of second courses sold on average per day(the number of consumers is equal to the number of second courses sold per day, since each visitor, as a rule, buys a second course);

Simplified calculation of the consumer contingent can be done by dividing the average daily number of sold dishes by 2.5 (the average number of dishes consumed by one visitor). More accurate calculations can be obtained by assessing food facilities that eat separately on the network, using differentiated food consumption rates per person for different types facilities: in public facilities - 2.7 meals per person; in canteens at industrial organizations - 3.3; in specialized facilities - 2.5; in a cafe - 2.8; in restaurants - 3.3. - the analysis of the implementation of the production program is carried out;

The influence of external and internal factors on commodity turnover is quantitatively assessed: prices, number of consumers, provision of raw materials and goods and their use, efficiency of use labor resources and material and technical base;

An assessment is made of the impact of trade turnover on the financial results of the catering organization (income, expenses, profit);

Quantified possible reserves growth and determine the possibility of taking them into account when planning trade turnover.

An increase in the turnover of lunch products due to an increase in the production of dishes is considered as an intensive factor, due to a change in the average selling price of one dish - as an extensive one.