The popularity of catering outlets will never fade, because human laziness and love for food are eternal. Indeed, not everyone, having desired the Stolichny salad, chicken Kiev and Prague cake for dessert, can afford to rush to the store in order to buy everything they need and lock themselves in the kitchen, cooking for several hours. The harsh reality of work, traffic jams and fatigue dictates its own rules, but you still want to eat delicious food. Entrepreneurial people who have managed to build a serious business out of a successful kitchen have been successfully making money on these human weaknesses for many years. How to correctly calculate the cost of a meal in a canteen so as not to work at a loss, or, conversely, not to scare away potential customers with exorbitant prices? At the same time, golden hands are not enough for success, because the market and competition dictate their own rules. It would seem - a canteen and a canteen, what can you earn there? However, people’s attachment to the classics, when they were still cooking according to the “Book of Tasty and Healthy Food,” is worth a lot.

On fingers

To tell the truth, at the moment the cost output is overestimated, since it is more logical to form the final price of a menu item based on people’s tastes, demand and average market requests, however, for internal tracking of costs and leveling of expenses, costing of dishes is still recommended.

For example, let’s take one of the currently popular French-style confectioneries: the company uses high-quality raw materials with a corresponding price tag, uses special equipment for preparing its products, which is quite expensive (for example, the same fully automated device for tempering chocolate - you can’t save money on it will work out, since this is fraught with failures and damage to expensive resources), rents a room of the required area, etc., etc. The costing of dishes is in full view, but they cannot reduce costs, since the quality, name and, as a result, demand will suffer, so they have to keep the bar. They also cannot put a uniformly high markup on those items that are roads themselves, and those 300% of the cost that are rumored by the population are simply brushed aside. So what should you do? Let's look at the menu that the confectionery offers:

• yeast baked goods;
• cakes and pastries;
• marshmallow candies.

The first and third positions in terms of cost, if not cheap, are close to it, while it is impossible to “screw up” even half of the cakes due to expensive resources. Therefore, the second position is sold significantly cheaper, and the difference is made up by buns and sweets. Moral: calculating the cost of a dish is not always based on the purchase prices of its components.

Of course, a confectionery shop is different from a canteen, but the principle of working with final food products is similar.

Where to begin?

Those who are especially lazy can use ready-made online templates that can be found everywhere on the Internet, but they are too general and quite rough to calculate. It would be more correct to display prices yourself once and stick to them in the future, adjusting based on demand. In order to display the correct calculation of dishes in the dining room, you must have on hand:

• a completed menu, which will indicate a list of dishes provided by the catering outlet;
• technological maps for each menu item;
• purchase prices of all products that are involved in the preparation of menu items.

Menu

A little advice: when choosing dishes for the dining room, do not overdo it. The very definition of this catering outlet implies simple, unsophisticated food that can evoke nostalgia for the times of the Union. In other words, no sushi. And the abundance of complex items will make calculating dishes, if not more problematic, then certainly more boring. A list as thick as an encyclopedia is difficult to maintain both professionally and financially, since it is difficult to find general-purpose chefs for a canteen, and maintaining the required composition of products on an ongoing basis is expensive.

Technological maps

This term refers to a document that contains information about all the features of a dish. It includes the following data (not necessarily all, some are selective):

• Duration and specifics of storage of the dish. Conventionally: ice cream at a temperature of -18...-24 o C is stored for 3 months, while bread, at a temperature of +20...+25 o C, is stored for 72 hours;
• nutritional value of the finished dish: number of calories, in some cases - protein/fat/carbohydrate ratio;
• requirements for the sale and serving of finished dishes;
• the recipe itself, which includes the composition and cooking algorithm;
• recipe source;
• description of the appearance, principle of decorating the dish;
• weight of the finished portion.

You cannot neglect the technological map, since the principles of work “at random” and “by eye” will only please you until the first fine from the supervisory authorities.

You can acquire this document in two ways - purchase a ready-made one, which will be made to order for you, or withdraw it yourself. The first one is downright expensive, but the second one is not complicated, as we will prove below.

Example

Menu item name: Chicken Kiev.

Technological map No. 47.

Dishes: roasting.

Expected yield of the finished dish (serving size): 310 grams.

Product layout per 100 grams of finished dish:

• peeled chicken fillet - 29.82 grams;
• butter - 14 grams;
• chicken egg - 3.27 grams;
• bread made from premium flour - 8.88 grams. The expected weight of the semi-finished product at the exit is 50.35 grams;
• for frying - 5.21 grams;
• side dish bean (technological map No. 741) or potato (technological map No. 42) - 52.08 grams.

dish, its chemical composition and calorie content, recipe

The beaten chicken fillet is stuffed with butter, dipped in eggs, double-breaded in ground white bread, and deep-fried in hot water for about 6-7 minutes until a rich golden brown crust forms. Place on a baking sheet and bring to readiness at a temperature of 200-220 o C in the oven. Products are optionally served on warmed toast. The default side dish is bean or vegetable.

Purchase prices for products

An item without which it is impossible to calculate food in the dining room. Ideally, it is worth adding transportation costs to them if the raw materials are brought not by the supplier, but by you yourself, through the mediation of transport companies or on your own. Also take into account the funds spent on loading/unloading, if these services are paid separately.

Counting principle

Having the information described above in hand, the matter remains small.

It is necessary to indicate the name of the dish,, based on the technological map, put down those products that are required in the required quantity, indicate the derived purchase prices and summarize. That's all, you have received the cost of the dish.

Let's move on to practice

Calculation of the dish (for example, the same chicken Kiev, we take the average prices for the capital):

• peeled chicken fillet - 29.82 grams, where 1000 grams costs 180 rubles;
• manufactured according to GOST) - 14 grams, where 1000 grams costs 240 rubles;
• chicken egg - 3.27 grams, where 1000 grams costs 120 rubles;
• bread made from premium flour - 8.88 grams, where 1000 grams costs 60 rubles;
• for frying - 5.21 grams, where 1000 grams costs 80 rubles;
• side dish bean (technological map No. 741) or potato (technological map No. 42) - 52.08 grams, where 1000 grams costs about 50 rubles.

As a result we get:

• chicken fillet, skinned and boned - 5.37 rubles;
• butter (real, made according to GOST) - 3.36 rubles;
• chicken egg - 0.4 rubles;
• bread made from premium flour - 0.54 rubles;
• cooking fat for frying - 0.42 rubles;
• side dish bean (technological map No. 741) or potato (technological map No. 42) - 3.12 rubles.

Thus, we get the calculation of the dish in the “Cutlet Kiev” canteen: the cost of 100 grams of serving is 13 rubles 20 kopecks.

The same principle is used to calculate all items listed on the menu, including side dishes, desserts and drinks.

Of course, prices are unstable, and it is at least irrational to rewrite the cost manually from time to time, so you can create dish templates in any program that allows you to count, for example Microsoft Excel. Simply enter the components, write the calculation formula and adjust the purchase price when it changes.

If you plan to implement automated accounting, then everything is completely elementary - almost all trading programs “tailored” for public catering systems have the “dish calculation” option. Moreover, it is revealed not only in the possibility of posting the current purchase price of ingredients on the corresponding lines - also, in real time, movement and write-off are carried out. Thanks to this, you can always track step by step where, figuratively speaking, “2 kilograms of oil disappeared.”

Practical use

As mentioned earlier, the calculation of costing at the moment only indirectly affects its selling price, since the latter is formed under the influence of a number of characteristics, including the market average, resources spent on other menu items, as well as such banal needs , as ensuring the full functioning of the canteen. The latter indicates the price level that must be maintained for the profitability of the enterprise in general.

By and large, the canteen is a fairly profitable enterprise, since the standard list of dishes, which is usually an honor for this kind of establishment, is distinguished by a frankly low purchase price without losing its useful qualities. Relatively speaking, the preparation of the same vinaigrette or pickle takes a minimum of money, and the people’s love for them is close to the concept of “eternity.” Calculation of dishes can show the organization’s accounting department how profitable certain assortment items are, whether it is necessary to introduce something new or, conversely, remove dishes that do not pay for themselves.

Consumption rate raw materials is the mass of raw materials in kilograms spent on the production of 1 ton of the finished product.

Taking into account formula (7), the mass of raw materials spent to obtain 1 ton of the finished product is calculated using the formula

Where R c – rate of consumption of raw materials, kg per 1 ton of product; n– maximum permissible losses, %.

Based on actual data, it can be established actual consumption raw materials:

Where R f – actual consumption of raw materials, kg per 1 ton of product; m With, m g – the mass, respectively, of the actually consumed raw materials and the resulting product, i.e.

Theoretical flow raw materials are calculated without taking into account losses:

(14)

Currently, the following formulas are accepted in industry when calculating consumption rates for individual products.

Consumption rate of normalized milk per 1 ton of pasteurized milk:

Where n g – maximum permissible fat loss during cream production, % of fat mass in processed milk.

Milk consumption rate per 1 ton of cream

Where AND ob – standard mass fraction of fat in skim milk, %; Consumption rate of normalized milk per 1 ton of fat cottage cheese

Where AND g – degree of fat utilization, %.

Consumption rate of skim milk per 1 ton of low-fat cottage cheese

where 237.4 is the amount of protein required to produce 1 ton of low-fat cottage cheese with a moisture mass fraction of 77.5%, kg; B ob – actual mass fraction of protein in skim milk, %; TO– coefficient that takes into account the loss of skim milk for acceptance, pasteurization, storage and packaging.

With an annual milk processing volume of up to 10,000 and from 10,001 to 25,000 tons K= 1.0028 from 25001 to 50000 t – K= 1.0021, from 50001 t and above K = 1,0017.

Milk consumption rate per 1 ton of butter

Where AND cl, AND m – mass fraction of fat, respectively, in cream (at which the standard mass fraction of fat in buttermilk is established) and in milk, %; AND life safety fundamentals ms, AND nx – standard mass fraction of fat in skim milk, butter, buttermilk, respectively, %; n g1 – maximum permissible fat loss during cream production, % of fat mass in milk processed into butter; P g2 – maximum permissible fat loss when processing cream into butter, % of fat mass in cream.

Consumption rate of normalized milk per 1 ton of mature cheese

Where AND d.v – standard mass fraction of fat in the dry matter of mature cheese, %; INс – standard mass fraction of moisture in cheese; %; TO– correction factor for the result of analysis of a cheese sample taken with a probe (for hard rind cheeses 1.036, for rindless cheese 1.025, for soft cheeses 1); ABOUT t – waste rate of cheese mass, % of the mass of produced cheese; P g – maximum permissible fat loss during cheese production, % of fat mass in normalized milk; ABOUT g – rate of fat loss into whey, %.

Consumption rate of skim milk and buttermilk per 1 ton of low-fat cheese and feta cheese

Where Pm– mass fraction, respectively, of moisture in mature cheese, dry substances in skim milk or buttermilk, %; ANDс – degree of use of dry substances of raw materials.

Consumption rate of normalized milk per 1 ton of whole milk powder

Where WITH dry m, WITH n.m – mass fraction of dry substances, respectively, in the finished product, normalized milk, %; n d.v – maximum permissible loss of dry substances, % of the mass of dry substances in processed normalized milk.

Yield of the finished product IN(in%) is the mass of the finished product obtained from one hundred units of raw materials. The product yield is calculated using the formula

To assess the commercial properties of processed milk, it is advisable to calculate the yield without taking into account production losses, since they depend on the volume of processed raw materials.

The yield of dairy products can be determined by one of the components of milk, taking into account the degree of its use;

Where h n.m – mass fraction of milk components in normalized milk, %

The yield of dairy products depends on the content of fat, protein, lactose and other components of milk in the initial raw materials, forming the bulk of the product, on the degree of their transition into the finished product and on the mass of moisture in the product with the components of milk dissolved in it.

For example, when separating milk, determine the yield of cream and the rate of milk consumption if the mass fraction of fat in milk is 4%, in cream - 35%, in skim milk - 0.05%. Production losses amount to 0.15%.

The yield of cream will be like this

Consumption rate of whole milk per 1 ton of cream

Chapter 2. CALCULATIONS FOR NORMALIZATION OF RAW MATERIALS

WHOLE MILK PRODUCTS

In the production of such types of products as drinking milk, curdled milk, kefir, etc., milk is standardized for fat, and for some products, for dry substances. The fat content in the finished product, specified by the standard, is equal to the fat content in normalized milk, since there is no waste in the production of these products.

Milk is normalized for fat by mixing: periodically or continuously in flow using separator-normalizers.

When normalizing milk by mixing in a periodic manner, normalized milk is obtained by mixing the original whole milk T m with cream m sl, if the fat content of normalized milk is higher than the fat content of the original milk ( T n.m = T m + t With l), or by mixing with skim milk, if the fat content of normalized milk is lower than the fat content of the original milk

(T n.m = T m + T about) .

The mass of cream or skim milk required for normalization can be determined using material balance equations.

If AND n.m.< AND m then, in accordance with the material balance equations, we have

Solving this system of equations, we will find the mass of skim milk necessary for normalization,

and the mass of whole milk

To obtain the required mass of skim milk, it is necessary to separate a certain mass of whole milk m Sep. According to the material balance equations

Solving this system of equations, we derive a formula for determining the mass of milk that needs to be separated:

If AND n m > AND m, then

By solving this system of equations, we find the mass of cream necessary to normalize milk,

and the mass of whole milk

If there is no cream in production for normalization, then in this case it is necessary to obtain it by separating a certain mass of milk m Sep.

In accordance with the material balance equations, we have

Solving this system of equations, we obtain a formula for determining the mass of milk for separation

When normalizing milk in a continuous stream, two cases occur: when the fat content of normalized milk is greater than that of whole milk, and vice versa.

If AND n.m.< AND m then T m = t n.m + t sl.

In this case, the mass of normalized milk is calculated using the formula

and the mass of cream that needs to be isolated for normalization is

If AND n. m >F m then T m = t n.m. + t about .

In this case, the mass of normalized milk is determined by the formula

and the mass of skim milk is

All these calculations can be performed graphically using the calculation triangle.

Milk is normalized for dry substances by adding powdered or condensed skim milk to the original whole milk in accordance with the material balance equation.

When determining the mass of milk powder, its solubility and moisture content are taken into account. The mass of milk powder for normalization is calculated using the formula

Where T 1 – mass of milk powder according to the recipe, kg; R– solubility of milk powder, %.

The consumption rate of raw materials is the mass of raw materials in kilograms spent on producing 1 ton of the finished product. The mass of raw materials spent to obtain 1 ton of the finished product is calculated using the formula:

Рс = 1000*rг * 100,

where Рс is the rate of consumption of raw materials, kg per 1 ton of kefir; rg, rc - mass fraction of fat in the finished product and raw materials, %; n - maximum permissible losses, %.

Knowing that this workshop receives milk normalized for fat, and the fat content of the resulting product is also 3.2%, we find the rate of consumption of raw materials:

Рс = 1000 * 3.2 * 100 = 1001.5 kg

For economic calculations, you should also take into account the rate of fermentation, which is 5% of the mass of the fermented mixture, i.e. 50 kg per 1 ton of raw materials. In this technological line, the starter comes from the starter, so we will not take this volume into account in the future.

This technological line for the production of fermented milk drinks using the tank method is designed for a capacity of 12 tons per day, therefore the consumption of raw materials per day is equal to:

12 t *1001.5 kg/t = 12018 kg (12.018 t)

Calculation and selection of technological equipment

With a consumption of normalized milk per day of 12.018 tons for the production of kefir, this production line uses two milk storage tanks V2-OMG-10, each with a volume of 10 tons, which allows not only to cover the line’s need for raw materials, but also to create the necessary production reserve, a prospect for further development.

From the milk storage tank V2-OMG-10, milk is supplied by a centrifugal pump NMU-6 to the pasteurization and cooling unit OPL-5.

The operating time of technological equipment is calculated using formula 1:

Tr = Msm/ (q*n),

where Tp is the operating time; Mcm - amount of processed raw materials per shift, kg; q - machine performance; n is the number of machines or installations.

Knowing the pump productivity (6000 kg/h), the amount of processed raw materials per shift, 6009 kg, the number of pumps - 1, we get

Tr = 6009/6000*1 = 1.015 h

The degree of loading of technological equipment is determined by formula 2:

Kzag = Msm/ (q*n*ksm*Tsm)*100%,

where Kzag is the degree of loading of technological equipment; Mcm - amount of processed raw materials per shift, kg; q - machine productivity, kg/h; n - number of pumps; kcm - coefficient taking into account the use of shift time, 0.8; Tsm - work shift time, 12 hours.

Then the load level of the NMU-6 pump per shift

Kzag = 6009/(6000*1*0.8*12)*100% = 10.4%

Thus, milk is pumped by the NMU-6 pump in 1.015 hours, after which it is subjected to further technological processing, and the pump is washed in accordance with the instructions, dried and used as necessary in other technological lines of this workshop for the production of fermented milk products. It is also necessary to take into account that the degree of total load of the machine is the sum of all its loads in various technological lines of a given workshop, so you should not consider the resulting load degree of NMU-6, equal to 10.4%, to be negligible.

Subsequently, the milk is sent for processing to the OPL-5 pasteurization and cooling unit. Using formula 1, we find the operating time of this installation, knowing that its productivity is 5000 kg/h:

Tr = 6009/5000*1 = 1.2 h

The degree of loading of the installation is determined by formula 2:

Kzag = 6009/(5000*1*0.8*12)*100% = 12.5%

In the course of calculations, we found that homogenization and pasteurization of the necessary raw materials using this installation requires 1.2 hours and the loading rate of OPL-5 is 12.5%. These data make it possible to use OPL-5 in a workshop in several production lines, which will increase the load on the equipment and save costs.

Subsequently, the milk enters the double-walled tank OTK-6, where the starter is supplied by the NRM-2 pump. The technological process requires fermentation of the raw material in the apparatus to the required acidity level (80-100 0T), and then its maturation for 6 hours. The working capacity of this tank is 6000 liters, the total capacity is 6200 liters. This production line uses four such tanks, which is due to the need for long-term processing of the tank after packaging the product, as well as the presence of reserve capabilities for further increasing production output in the workshop.

The degree of loading of the tank is determined by formula 2:

kefir technology equipment raw materials

Kzag = 6009/(1000*1*0.8*12)*100% = 62.6%

Where 1000 is the conditional productivity of OTK-6 per hour, because 6000 kg of milk are kept in it for 6 hours.

The starter is supplied by the NRM-2 pump from the starter directly into the tank. Using formula 1, we will find its operating time, knowing that the productivity of NRM-2 is 250 kg/h, and the amount of pumped starter is 50 kg:

Tr = 50/250*1 = 0.2 h

The degree of pump loading is determined by the formula

Kzag=50/(250*1*0.8*12)*100% = 2.08%

From the calculations it is clear that the operating time of the NRM-2 pump in this production line is very short, 0.2 hours per shift, and its load rate is only 2.08%. But it should be remembered that this pump is used in the workshop not only for the production of kefir, but also for feeding starter in other production lines.

The finished products are packaged using an M6-OPZ-E filling and packaging machine. The hourly productivity of such a machine is calculated using formula 3:

У = 60*Уґ*gy*ky,

where U is equipment productivity, kg/h; Уґ - machine productivity, packages/min; gy is the mass of the product in one package, kg; ky is a coefficient that takes into account the permissible deviation of the mass of the dosed product (ky = 1.02).

Knowing the productivity of the machine (25 packages/min), the mass of the product in one package (1 kg), we obtain:

Y = 60*25*1*1.02 = 1530 kg

Using formula 1, we find the operating time of the M6-OPZ-E machine, knowing that its productivity is 1530 kg/h:

Tr = 6000/1530*1 = 3.9 hours

We determine the loading level of the filling machine using formula 2:

Kzag = 6000/(1530*1*0.8*12)*100% = 40.8%

According to the calculations, it can be seen that the operating time of the filling and packaging machine is quite long - 3.9 hours, as is the loading rate - 40.8%. This should be taken into account when designing the remaining technological lines of this workshop and this installation should be used minimally for the packaging of other products. If there is a need to pack kefir in 0.5 liter film packaging, you should use the machines available in the workshop for bottling fermented baked milk or yogurt, which are not currently used in their line.

Thus, in the course of calculating the operating time of the machines and the degree of their loading, it is clear that this production line meets the requirements of the technological process for producing kefir with 3.2% fat content, and also has high potential for expanding production volumes.

From raw materials 25

The standards should include the percentage or index of cost reduction, increase in labor productivity, yield of finished products from the raw materials used, efficiency and other similar indicators that characterize the quality of work as a whole or its individual elements. A unified system of norms and standards is being created.

The formation of a system of norms and standards is carried out on the basis of economic and engineering calculations. Therefore, it is necessary to take into account progressive scientific and technical achievements that make it possible to improve norms and standards, for example, increasing the yield of finished products per unit of raw materials, increasing the utilization rate of equipment, reducing labor intensity, etc. Therefore, when forming them, it is necessary to include resource saving tasks in the calculations or indicators of savings of fixed production assets, material costs and wages in the field of material production.

The power of batch machines depends on the number of revolutions, or cycles, in a given phase of production, the amount of raw materials consumed per revolution or cycle, and the output of finished products from a unit of raw materials.

In the sub-sectors of the oil refining and petrochemical industry, to characterize the use of material resources, an indicator of the consumption of material resources for the production of a unit of output in physical terms is also used (including fuel consumption for the production of 1 million tons of petroleum products, etc.). In addition, various coefficients are calculated that reflect the use of raw materials, fuel, energy, materials, indicators characterizing the output of finished products per unit of raw materials.

The system of technical and economic norms and standards presupposes their interrelation and interdependence. For example, an increase in the output of finished products from a unit of raw materials per unit of time directly affects the indicator of equipment utilization, the growth of labor productivity, the capital productivity indicator, which increases, etc. cost level, profit margin, etc.

One of the features of accounting for products in production is that consumed raw materials are written off not according to actual costs, but according to the investment rates provided for in the Collection of Recipes for Dishes and Culinary Products. In this regard, it is important to organize operational control over the correct investment of products and strict adherence to standards for the yield of finished products. Enterprise managers and production managers are required to periodically attend the loading of products and check their compliance with established standards, as well as constantly monitor the quality and weight of the finished products produced.

The maximum possible reduction of these types of inventories in work in progress helps to improve the use of working capital by reducing the duration of the production cycle. In a continuous production process at chemical industry enterprises, it is calculated from the moment raw materials are launched into production until the finished product is released. In general, for the enterprise (workshop) the average duration of the production cycle is determined by the method of weighted average indicator of the duration of production cycles of individual products or most of them by their cost.

Thorough mixing of the initial mixture and the extractant in order to increase the contact surface between the phases; separation of two immiscible liquid phases (extract and raffinate). Regeneration of the extractant, removing it from the extract and raffinate. Release of devices by gravity or compressed air. Maintenance of multi-stage extractors, diffusers and extraction columns operating on the countercurrent principle, dispensers, separators, traps, centrifugal pumps, instrumentation. Accounting for raw material consumption and finished product yield.

Suspension of the operation of the unit during a continuous production process immediately leads to a decrease in product removal from it, a decrease in the yield of the finished product from processed raw materials, deterioration in quality and the formation of defects.

Preparation for taking a double-sided photograph of a working day, in comparison with an individual photograph of a working day, includes such additional activities as familiarization with the characteristic deviations of the technological regime from the norm and ways to regulate it, the selection of technological process indicators (regime parameters, the amount of processed raw materials or semi-finished products, output finished products, etc.), the values ​​of which are supposed to be recorded during observation. The frequency of recordings of each of them is also selected, the frequency of which depends on the stability of the technological regime.

In the industries of primary processing of raw materials, the indicator of yield or extraction of the finished (usable) product from the original raw material is used (yield of suitable casting, yield of cotton fiber from raw cotton, yield of copper from ore, yield of sugar from beets, etc.). There are planned and actual. yield of finished (usable) products from raw materials. A comparison of these indicators makes it possible to judge the extent to which the enterprise has fulfilled the planned target for the use of raw materials.

Vgf - factual yield of suitable (finished product from raw materials) G - the amount of suitable products produced Yas - the amount of raw materials actually spent for the production of this product. For example, from a ton of metal filling in a foundry, 650 kg of suitable casting was actually obtained. In this case the output

The importance of rational use of material resources (MR) is determined, first of all, by their significant share in the cost of production. The economical use of raw materials and materials ensures an increase in the yield of finished products from the same amount of resources, a reduction in the cost of manufacturing products, an increase in profits and an improvement in other technical and economic performance indicators. Material costs include a) raw materials, b) auxiliary materials, c) fuel and d) energy.

Economic calculations associated with planning at the present stage are characterized by great complexity, close relationships, and the work of enterprises is multivariate. For example, any technological installation can operate in different modes, and the output, costs and other indicators will be different. Finished products at oil refineries are obtained by mixing; the mixing recipes for many of them are not regulated in advance, i.e., the components are involved in the finished product in different proportions depending on operating conditions. One and the same technological installation can operate on different types of raw materials (for example, gas fractions of different compositions and straight-run gasoline can be used for pyrolysis).

Historically, banks have been “favorable” to manufacturing companies regarding loan terms. Accounts receivable as a result of the shipment of products, inventories of raw materials, finished products and even technological processes were considered collateral that could be realized relatively quickly. Lending institutions viewed the building and equipment as maintaining or even increasing their collateral value over time. The reason for this predisposition of banks towards manufacturing enterprises was the opportunity to sell the physical assets of the firm, which the bank could hold for debts. The right to lien property for debts is considered a secondary source of loan repayment, a backup option for getting out of an unsuccessful credit transaction.

INDICATORS OF THE USE OF RAW MATERIALS AND MATERIALS - indicators characterizing the level of their use in production. The main ones (planned and actual) are utilization and cutting coefficients, consumption coefficient of product yield (semi-finished product), coefficient of product extraction from raw materials. Utilization coefficient is the ratio of the useful consumption of material, etc. to the consumption rate established for the production of a unit of product (work, services). For example, the mass of a part is 12 kg, the metal consumption rate is 16 kg, the utilization factor is 0.75 (12/16), thus, 25% of the metal goes to waste. Consumption coefficient is the ratio of the rate of consumption of materials (raw materials) established for the production of a unit of product (work, services) to their useful consumption, an indicator inverse to the utilization coefficient. Cutting coefficient is the ratio of the mass (volume, area, length) of all types of workpieces obtained from the source material to the mass (volume, area, length) of the used one. For example, from 5 m2 of raw materials, 4 m2 of finished products are obtained, the cutting coefficient is 0.8 (4/5), thus, the degree of material utilization when cutting is 80%. Yield of product (semi-finished product) - the ratio of the amount of produced product (semi-finished product) to the amount of actually consumed raw material

If the output for a work process is a product (product), then the input is a set of resources necessary to create this product. During the work process, these resources are consumed, some of them - completely for each work cycle, others - in parts over a number of repeating cycles. For example, in the production process, during the manufacture of each part, materials allocated for this in accordance with consumption standards are consumed simultaneously and in full, and equipment and human labor transfer only part of their cost to it. A repeatedly and long-term used (relatively permanent) component of the set of resources (production space, equipment and personnel) necessary for the implementation of a work process forms the physical basis of a work center for performing this process. The work center serves as a material shell within which the

4.5. Regulatory documentation of public catering establishments

Collections of recipes for dishes and culinary products, along with current industry standards and technical specifications, are the main regulatory and technological documents for public catering establishments. Applicable: Collections of recipes for dishes and culinary products, 1981, 1983, 1994, 1996, 1998; Collection of recipes for dishes and culinary products from the cuisines of the peoples of Russia, 1992.

In dietary canteens and departments, the Collection of recipes for dishes and dietary nutrition for public catering establishments, 1988, is used.

The collections contain recipes, cooking technology, as well as consumption rates for raw materials, yield of semi-finished and finished products, and recommendations for the interchangeability of products. The recipes indicate: the names of the products included in the dish, the norms for adding products by gross and net weight, the yield (weight) of individual finished products and the dish as a whole.

The norms for the input of products by gross weight are calculated in recipes for standard raw materials of the following standards: beef and lamb - 1st category, pork - meat, offal (except udder) - frozen, udder - chilled; poultry (chickens, chickens, geese, ducks, turkeys) - semi-gutted, category 2; fish - large frozen or all sizes, uncut, with some exceptions; for potatoes, waste standards are accepted until October 31, for carrots and beets - until January 1, etc.

In each Collection of recipes for dishes and culinary products, the introduction indicates the conditions of all types of raw materials and products.

When using raw materials of a different standard for preparing dishes than those provided for in the recipes, the rate of input of raw materials by gross weight is determined by recalculation based on the net weight indicated in the recipes, the value of which remains constant, and the percentage of waste established by

A collection of recipes for raw materials of appropriate standards. When using raw materials of other standards or substandard raw materials, the food yield standards should not be violated.

Example. How much do you need to get from the potato warehouse to prepare 50 servings of Leningradsky rassolnik, if in October the potatoes have not 25% waste, but 5% more.

1. Using the Collection of Recipes, we determine the net mass of peeled potatoes for 50 servings of Leningrad rassolnik. It will be 7.5 kg (0.15 - 50).
2. In fact, the % of potato waste will be 30%.
3. Determine the gross mass of potatoes required to prepare this dish using the formula:

	Q net ∙ 100
Q gross =	–––––––––––––––
	100 –% waste

	7,5 ∙ 100
Q gross =	–––––––	= 10.7 kg.
	70

The appendices to the Collection contain tables for calculating the consumption of raw materials, the yield of semi-finished products and ready-made dishes, the amount of losses during heat treatment of dishes and culinary products, and the norms for the interchangeability of products when preparing dishes.

In order to best meet consumer demand, food enterprises can develop new recipes for dishes and culinary products. Recipes for signature dishes are developed taking into account approved standards for waste and losses during cold and heat processing of various products. They must have innovative cooking technology, high taste, original design, and a successful taste combination of products. For all dishes with new recipes and signature dishes, technological documentation is developed and approved by the head of the enterprise: STP, specifications, technical, technological and technological maps.

The collection of recipes is used to guide the preparation of costing cards, which indicate the rates of input of raw materials, the yield and selling price of the finished dish, technical, technological and process cards.

Technological maps

The high quality of finished products consists of many factors, one of them is compliance with technological requirements for processing products and preparing dishes at all stages of the production process.

Cooks and pastry chefs must be provided with technological maps at their workplaces. These cards are compiled for each dish, culinary or confectionery product based on the Collection of Recipes used at this enterprise.

The technological cards indicate: the name of the dish, the number and version of the recipe, the rate of input of raw materials with a net weight per serving, and also provides a calculation for a certain number of servings or products prepared in boilers of a certain capacity, and the yield of the dish is indicated.

The cards also provide a brief description of the technological process of preparing a dish and its design, draw attention to the sequence of adding products depending on the timing of their heat treatment, characterize the requirements for the quality of the dish, and the labor intensity coefficients of the dish. Labor intensity coefficients take into account the labor costs of the cook to prepare a given dish. Technological maps for side dishes for main courses are compiled separately.

Technological maps are drawn up in the prescribed form (Table 8) on thick cardboard, signed by the director, production manager and calculator and stored in the production manager’s file cabinet.

Table 8
Front side

Routing
Name of dish: Recipe 598 “Beef Stroganoff with fried potatoes”
(Collection of recipes for dishes and culinary products, 1983)

Product name	Product norm per serving, g (net)	Calculation of the number of servings
		100	90	70	50	40	30
		quantity of products, kg (net)
Beef (tenderloin, thick and thin edge, top and inner rib)	119	11,9	10,71	8,33	5,95	4,76	3,57
Table margarine	10	1,0	0,9	0,7	0,5	0,4	0,3
Wheat flour	5	0,5	0,45	0,35	0,25	0,2	0,15
Sour cream	30	3,0	2,7	2,1	1,5	1,2	0,9
Southern sauce	4	0,4	0,36	0.28	0,2	0,16	0,12
Tomato puree	15	1,5	1,35	1,05	0,75	0,6	0,45
Onions (sautéed)	18	1,8	1,62	1,26	0,9	0,72	0,54
Potatoes as a side dish (No. 762)	150	15	13,5	10,5	7,5	6	4,5
Exit	75/75/15

Reverse side

Brief description of the technological process Tenderloin, the flesh of the thick and thin edges (upper and inner) of the hind leg (beef) is cut transversely to the location of the muscle fibers into cubes 30-40 mm in size weighing 5-7 g, sprinkled with salt, pepper, fried in a well-heated frying pan for 3-5 minutes, add sautéed onions, pour in sour cream sauce, “Yuzhny” sauce and bring to a boil. When leaving, sprinkle with parsley. The side dish is additionally served with croutons, croutons made from white bread or puff pastry. It can be prepared without Yuzhny sauce and tomato, but the amount of sour cream should be increased accordingly. Qualitative assessment of the finished dish Appearance - the meat is cut across the grain into pieces of equal thickness, fried evenly until golden brown. The color of the meat ranges from gray to brown. The smell is characteristic of fried meat. The taste is characteristic of fried meat. Consistency: the pieces are juicy, well-fried, without crunch. Weight of the finished dish (in g) - 300, including: meat - 75, sauce - 75, side dish - 250. The meat is served with sauce, the side dish is piled on the side. The complexity of preparing a dish The labor intensity coefficient of a dish without a side dish is 1.3 conventional dishes. The labor intensity coefficient of the main side dish for one dish made from raw materials is 0.7 conventional dishes, from semi-finished products (peeled potatoes) - 0.2.

Technical and technological maps

Technical and technological maps (TTK) are developed for new and branded dishes and culinary products - those that are produced and sold only in a given enterprise. The validity period of the TTK is determined by the enterprise itself. TTK includes sections:

1. Product name and scope of application of TTK. Indicate the exact name of the dish, which cannot be changed without approval; provide a specific list of enterprises (branches) that are given the right to produce and sell this dish.
2. List of raw materials for making a dish (product).
3. Requirements for the quality of raw materials. Be sure to make a record that raw materials, food products, semi-finished products for a given dish (product) comply with regulatory documents (GOST, OST, TU) and have certificates and quality certificates.
4. Norms for laying, raw materials with gross and net weight, norms for the yield of semi-finished products and finished products.
5. Description of the technological process. They give a detailed description of this process, the cold and heat treatment modes that ensure the safety of the dish (product), give the food additives used, dyes, etc.
6. Requirements for registration, submission, sale and storage. The design features, rules for serving the dish, the order of sale, storage must be reflected (in accordance with GOST R 50763-95 “Public catering. Culinary products sold to the public. General technical conditions”, Sanitary rules and Storage conditions for highly perishable products).
7. Quality and safety indicators. Indicate the organoleptic characteristics of the dish (taste, smell, color, consistency), physicochemical and microbiological indicators that affect the safety of the dish.
8. Indicators of nutritional composition and energy value. Provide data on the nutritional and energy value of the dish (according to the “Chemical Composition of Food Products” tables, approved by the Ministry of Health), which are important for organizing nutrition for certain consumer groups (dietary, therapeutic and preventive, baby food, etc.).

Each technical and technological map receives a serial number and is stored in the enterprise file cabinet. The responsible developer signs the TTK. An example of TTK is given in table. 9.

Table 9

"APPROVED"
RESTAURANT DIRECTOR
__________TO. IVANOV
"__"_________2006

TECHNICAL AND TECHNOLOGICAL MAP No. 1
for chicken stewed with mushrooms

1 area of ​​use

1.1. This technical and technological map applies to the “Chicken Stewed with Mushrooms” dish produced by the restaurant and its branch.

2. List of raw materials

2.1. To prepare chicken stewed with mushrooms, use the following raw materials:

Poultry meat - GOST 21784
Margarine - GOST 240
Fresh food potatoes - GOST 26545
Fresh table carrots - GOST 26767
Fresh onions - GOST 27166
Fresh cultivated champignons - RST RSFSR 608-79
or products of foreign companies that have certificates and quality certificates of the Russian Federation.

2.2. The raw materials used to prepare chicken stewed with mushrooms must comply with the requirements of regulatory documentation and have certificates and quality certificates.

3. Recipe

3.1. Recipe for the dish “Chicken stewed with mushrooms”

name of raw materials(G)	Gross weight	Net weight (g)
Chicken	160	109
Margarine	3	3
Potato	187	140
Mor kosh.	44	35
Fresh champignons	118	90
Mass of boiled mushrooms	-	45
Margarine	5	5
Mass of fried mushrooms	-	45
Bulb onions	30	25
Margarine	5,5	5,5
Mass of sautéed onions	-	12,5
Broth or water	130	130
Lot of stewed chicken	-	75
Garnish weight	-	275
Yield of finished dish (1 serving)	-	350

4. Technological process

4.1. Preparation of raw materials for the production of the dish “Chicken stewed with mushrooms” is carried out in accordance with the Collection of recipes for dishes and culinary products for public catering establishments (1983).
4.2. Prepared chicken carcasses are chopped into pieces, fried until a crispy crust forms, put in a pot, add raw potatoes and carrots, cut into slices, chopped sautéed onions, bay leaves, salt and pepper. Then add broth or water and simmer in the oven until cooked (40-50 minutes). Add fried mushrooms 8-10 minutes before the end of stewing.

5. Registration, submission, sale and storage

5.1. The dish “chicken stewed with mushrooms” should be served in the pot in which it was prepared. The pot is placed on a snack plate covered with a paper napkin.
5.2. The serving temperature of the dish must be at least 65°C.
5.3. The shelf life of chicken stewed with mushrooms when stored on a steam table or hot plate is no more than 3 hours from the end of the technological process.

6. Quality and safety indicators

6.1. Organoleptic characteristics of the dish:

Appearance - Two pieces of chicken per serving; the vegetables retained their cut shape and were mixed evenly
Consistency - soft, juicy
Color - yellow with an orange tint
Taste - moderately salty with a taste of fried mushrooms
Smell - stewed chicken with vegetables and fried mushrooms

6.2. Physical and chemical indicators:

Mass fraction of dry substances, % (not less) - 20.7
Mass fraction of fat, % (not less) - 3.1
Mass fraction of salt, % (no more) - 0.7

6.3. Microbiological indicators:

The number of mesophilic aerobic and facultative anaerobic microorganisms, CFU in 1 g of product, no more than - 1 X 10
Bacteria of the coli group, not allowed in the product mass, g - 0.01
Caugulase-positive staphylococci, not allowed in the product mass, g - 1.0
Proteus is not allowed in the product mass, g - 0.1
Pathogenic microorganisms, including salmonella, are not allowed in the product mass, g - 25

7. Nutritional and energy value

Responsible developer Petrov A.

Industry standards, technical specifications and technological instructions for semi-finished products and culinary products

Regulatory and technological documentation used by public catering enterprises also includes: industry standards (OST), enterprise standards (STP), technical conditions (TU) and technological instructions (TI) for products produced by industrial and procurement enterprises to supply other enterprises .

Industry standards (OSTs) are the main regulatory document regulating the production of semi-finished products and culinary products. OSTs are developed and approved by the ministries of meat and dairy industry, food industry, and fisheries, which produce products for public catering.

Technical conditions (TU) are developed by the Research Institute of Public Catering, which is the basic organization for the standardization of public catering products. Technical conditions are the main regulatory document that determines the production of semi-finished products only at public catering establishments. OST and TU contain requirements for the quality of raw materials and semi-finished products in terms of organoleptic and physico-chemical indicators. An example of specifications for the semi-finished product “Homemade cutlets” in table. 10.

Table 10

Semi-finished product “Homemade cutlets”

Technological instructions (TI) are introduced simultaneously with standards (technical specifications).

They are the main technological documents that determine: the range of semi-finished products produced; quality requirements and raw material consumption standards; procedure for carrying out technological processes; packaging and labeling requirements; conditions and terms of storage and transportation.

Enterprise Standards (STP)

STP is developed for culinary products with non-traditional methods of cold and heat treatment, for new processes.

The STP project is coordinated with the territorial sanitary and epidemiological service. The STP is approved by the head of the enterprise for a period determined by him.

The technological process set out in the STP must ensure the safety indicators and requirements established by government regulations. STP cannot violate GOST standards.

Structural elements of STP:

Title page;
- Name;
- content;
- scope of application (the design of the first and last pages is shown in Diagram 4).

Scheme 4. Registration of STP

Note: If the standard has a limited validity period, instead of the date of introduction, indicate: “Validity period from (day, month, year) to (day, month, year).”

Sequence of STP sections:

Name of the product (process) and scope of application;
- list of raw materials (for dishes and products);
- requirements for the quality of raw materials (for dishes and products);
- stowage standards (gross and net, yield of semi-finished product and finished product);
- technological process of preparation;
- registration, submission, sale, storage;
- transportation (for dishes and products);
- test methods;
- environmental protection requirements;
- information on nutritional and energy value.

Decoding sections

"Name": the exact name of the product, the service process, a specific list of enterprises that have received the right to use this STP.

"List of raw materials": all products for the product, regulatory documentation for this type of raw material.

"Requirements for the quality of raw materials": mandatory record of compliance of all types of raw materials for a dish or product with the requirements of regulatory documents (GOST, OST, TU), medical, biological and sanitary standards, certificate of conformity, quality certificate.

"Bookmark standards"(see section title).

"Technological process"- detailed description of the process; for dishes and products, special emphasis is placed on cold and heat treatment modes that ensure safety; specifics of using non-traditional methods or food additives.

"Decor"- design features, submission rules, sales procedure for each batch of products; conditions and terms of sale and storage - in accordance with GOST R 50763-95 “Public catering. Culinary products sold to the public. General technical conditions" and Sanitary rules.

"Transportation": its parameters, protection from external factors;

"Packaging and labeling"- type of container, packaging material (approved by the Ministry of Health of the Russian Federation for contact with food), items included in the label (in accordance with GOST R 50763-95).

"Quality and safety indicators": organoleptics (taste, color, smell, consistency); main physical, chemical and microbiological indicators affecting product safety (in accordance with the annexes to GOST R 50763-95 and the medical and biological requirements and sanitary standards of the Ministry of Health - MBT-5061-89).

For processes and services, it is necessary to take into account the ergonomic requirement, which characterizes the compliance of service conditions with hygienic, anthropometric, and physiological consumption capabilities. Compliance with ergonomic requirements ensures comfortable service and helps preserve the health and performance of the consumer.

Indicate methods of control and frequency of studies on the verified product safety characteristics.

The conditions for the provision of the service (process) must comply with the requirements of regulatory documentation for the level of noise, vibration, illumination, microclimate (SanPiN No. 42-123-5777-91), and for fire and explosion safety indicators - the requirements of SNiP 2.08.02-89.

Information on nutritional and energy value contains information about the presence of proteins, fats, carbohydrates, and calorie content.

STPs are put into effect by order or directive of the director.

An enterprise that produces semi-finished products, culinary and confectionery products is obliged to accompany each batch of products sent to other catering establishments or retail establishments with certificates or quality certificates, the numbers of which are indicated in the invoices for the release of products.

Each unit of packaging (container) must be affixed with a label indicating the following data: name of the manufacturer, name of the product, designations of this standard, weight and price of a unit of semi-finished product; number of units; date, hour, change of production, shelf life and sales; storage temperature.

Regulatory and technological documentation helps ensure product safety for the life and health of consumers, improve product quality, and properly organize the technological process for the production of semi-finished products, culinary and confectionery products.

Requirements for regulatory documents must be based on modern achievements of science, technology and technology.

Enterprises receiving semi-finished products must also have industry standards, technical specifications and technological instructions, which allows them to check the quality of semi-finished products upon their acceptance, and properly organize short-term storage and use of semi-finished products.

Questions to test knowledge

1. What is the essence of operational planning?
2. What is the operational planning of procurement enterprises?
3. How to calculate the yield of semi-finished vegetable products?
4. How to calculate the yield of semi-finished meat products?
5. How is the meat cutting report drawn up by the head of the meat shop?
6. How is an order drawn up in a confectionery shop?
7. What is the essence of operational planning at enterprises with a full production cycle?
8. What is a planned menu and its purpose?
9. What is a menu plan and its preparation?
10. What factors are taken into account when creating a menu plan?
11. How is the number of dishes in the menu plan calculated?
12. Types of menus and their characteristics.
13. How are dishes arranged on a free-choice menu?
14. How are raw materials calculated according to the menu plan?
15. How is operational control over production work carried out?
16. List the regulatory documentation of the catering establishment.
17. What types of Recipe Collections are used in catering establishments?
18. What standards of raw materials are used in the recipes of the Collection of Recipes?
19. How is the amount of raw materials recalculated from one standard to another?
20. How are technological maps compiled?
21. What are the distinctive features of technical and technological maps?
22. Describe industry standards, technical conditions and technological instructions.
23. How are enterprise standards developed?
24. What structural elements does STP have?
25. Sequence of sections of STP.
26. Give a breakdown of the sections of the STP.