Basic Kitchen Accounting Pertemuan 7 Mata kuliah: V Pengolahan Makanan II (CULINARY II) Tahun: 2010

Bina Nusantara University 3 Basic Kitchen Accounting

Chapter Objectives Identify the basic kithcen accounting terms Bina Nusantara University 4

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: Bina Nusantara University 5

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. Bina Nusantara University 6

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. Bina Nusantara University 7

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. Bina Nusantara University 8

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. Bina Nusantara University 9

Table 1 - Proper Purchasing Controls Competitive buying (bids) The lowest price is not always the best Optimum purchasing Depends on price, need, transportation, and storage cost 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 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. Invoice Control Invoices must be checked against delivery forms. 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). Food-cost control Calculate total food use; evaluate percentages. Bina Nusantara University 10

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