Fundamentals of calculation and accounting in public nutrition

The textbook was compiled in accordance with the Federal State Educational Standard of Secondary Professional Education by the profession “cook, confectioner”, which is included in the list of 50 of the most popular and promising professions in the labor market that require secondary vocational education (TOP-50).
The educational publication is intended for studying the general professional discipline Fundamentals of calculation and accounting. The training manual describes in detail the methodology for accounting for raw materials and goods. Calculations of bookmarks for branded dishes introduced into the menu are presented. The method of calculating the cost of the raw materials set of dishes is described in detail and the methodology for accounting for raw materials is given in the sale of products, including by the “Swedish table” method. The method of accounting in separate workshops has been disclosed, the calculation of the accounting price of the semi -finished products when cutting carcasses is presented. Prophetic food technology is given. The methodology for accounting for funds, calculations on remuneration, financial results of the economic activity of the public catering enterprise was set out. Samples of filling out documents are presented.
A textbook is intended for students of secondary vocational education, and can also be useful to practicing employees, auditors and managers of catering enterprises