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The cost of food sold

As in any discipline of the F & B management are relatively simple mathematical formulas, but a management system sottindendono precise and accurate. To determine the cost of food sold is that the chef must have under control the cost and management of every single recipe. The approximate performance of each recipe affect the proper calculation of the cost of food sold. An empirical method is to check receipts and subtract the difference of food purchases. This procedure, however, does not take into account:

• sales and cost of the beverage.
• food staff.
• domestic consumption.
• food for the management / ownership.
• fruit basketball. (Sometimes not covered by F & B management perhè the responsibility of the manager RM)
• promotion.

calculating these variables, the formula is:

initial inventory + purchases =

FOOD AVAILABLE FOR SALE INVENTORY + FINAL =

COST OF FOOD CONSUMED - CREDITS / TRANSFERS =

COST OF FOOD SOLD

The total initial inventory and procurement is the beginning of storage, consisting of the stocks in the inventory of the previous plus all purchases and transfers from the economy. Foods are available for sale which need to subtract the del'inventario final, so as to make the cost of food consumed. At this value we subtract all further claims and transfers.