Mata kuliah : V0274 - Pengolahan Makanan II
(CULINARY II)
Tahun
: 2010
Basic Kitchen Accounting
Pertemuan 7
Basic Kitchen Accounting
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Chapter Objectives
• Identify the basic kithcen accounting terms
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Basic kitchen accounting terms
Food costing in the hospitality industry is used to
establish a selling price for the menu that covers
all food, beverage, and payrool costs but is still
competitive.
The costing information can also be used to
institute a plan to reduce costs and keep an
establishment profitable.
In addition to food cost calculations and
establishing the selling price, food costing also
encompasses the following areas:
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Knowledge of the purchase and handling of raw ingredients
is essential to correctly preparing foods.
Purchasing
When ordering food, the following must be considered:
• Timeless: foods are ordered on a timely basis,
considering delivery time, storage capacity, and
production needs.
• Quality: good prices for standard food specifications
suitable for the dishes to be prepared are sought without
compromising food quality.
• Quantity: the right amounts of ingredients to prepare the
menu, which can be stored without spoilage, are
ordered.
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Receiving Controls
Receiving controls for delivered food should include:
• Quantities: the quantities listed on the invoice must be
verified for price and amounts; the product should be
inspected, counted, or weighed.
• Quality: the receiving clerk must be skilled and able to
determine quality. Complaints at a later stage can rarely
be resolved satisfactorily without some financial loss.
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Storage Controls
The Chef controls:
• Storage conditions: proper storage for various foods in
the right storage areas under the proper conditions.
• Freshness: perishable foods need to be checked daily
for freshness to avoid loss from spoilage.
• Food requisitions: first in, first out (FIFO) is the basic
rule.Requisition slip identify what food has been issued
to whom, and when.
• Inventory: to control storage and use, a perpetual
inventory must be periodically checked with a physical
inventory.
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Production Controls
To ensure that the food used corresonds to its forecasted
cost, the following factors are important:
– Recipes: standardized recipes should be developed and used in
the production and finishing kitchens.
– Waste: trimming and cooking losses must be checked and
controlled to prevent increased costs due to wasteful preparation
methods.
– Portions: Portion size is determined by the standardized recipe.
The plated portion size must be checked periodically to assure
compliance with portion size standards.
– Food cost after sales calculation: food cost must be recalculated
with actual costs after sales to make adjustments and correct
problems immediately if necessary.
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Table 1 - Proper Purchasing Controls
Competitive buying (bids)
The lowest price is not always the best
Invoice Control
Invoices must be checked against delivery forms.
Optimum purchasing
Depends on price, need, transportation, and storage cost
Storage Control
Maintain:
•
Beginning inventory
•
Kitchen requisitions
•
Ending inventory
No food should leave the storeroom without a signed
requisition. Perpetual and physical inventories should be
kept. The perpetual inventory is a record of foods in
stock. The physical inventory involves counting every
item in storage at least once a month (storeroom,
freezer, refrigerator).
Ordering
All orders should be carefully considered. Purchase orders
should contain the following information:
•
Item/brand name
•
unit price
•
Quantity
•
Quality/specs
•
Delivery date/time
•
Mode of transportation
•
Special terms
•
Payment terms
Food-cost control
Calculate total food use; evaluate percentages.
Delivery
Delivered goods should be checked againts the
purchase order. Count foods, record shortages, check
weights, inspect cases, reject unacceptable quality, and
obtain credit slips.
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Copyright ©1999 John Wiley & Sons, Inc
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