Читать книгу 101 Restaurant Secrets - Ross Inc. Boardman - Страница 13

The true test of any costing process is to check how accurate it scores. You have been running your kitchen for a new menu for over a month and you have implemented a basic system for calculating cost and coding for non-food use. In theory, if you add up the value of your stock, diverted expenses (e.g. staff meals) waste and menu items sold, this should add up to the value of supplier invoices? If it doesn’t then you need explain the difference, which is called the variance. The goal is to be able to account for a delivery of ingredients all the way until they have been zeroed out in the store room.

We take in a delivery of 20lbs of minced beef to make home made burgers.

1 All stock is weighed on arrival and checked against the delivery note.

2 The recipe calls for 8oz units for each burger and you have sold 30

3 Staff meals have accounted for 4 burgers

4 A single meal was taken apart and photographed

5 You have 1lb down in waste and no residual stock

What happened to the other 1½ lbs? Each of the 5 items are a control point. If paperwork is not carried through or the kitchen is too busy, you will lose visibility of your costs. Anything could have happened to the ingredients, there may even be some left in a container in another fridge. If the recipe has slipped to be roughly a chefs hand full, you could very well be looking at just shy of 9oz per burger and that’s more or less covered your shortfall. The recipe is probably the one consistent driver of volume here as you would have hoped the paperwork would have caught the other elements. To maintain consistency you have to test all your assumptions again and again.

If you can turn any weight into a number of portions instead, you are ahead of the game. By this I mean, we make burgers out of the meat on arrival. If you have 40 burgers all made up, then your recipe is instantly accurate. If not, then it’s time to revisit your costings.