What a novice accountant-calculator needs to know, or the specifics of accounting in the restaurant business! Accountant-calculator: job description, functions and requirements Job responsibilities of a public catering calculator.

Details

The taste of the dish, the success of the enterprise, and the client’s loyalty to the organization depend on how well the responsibilities of an accountant-calculator in public catering are implemented.

And even if “accountant-calculator” sounds a little archaic, nevertheless, this is a very important and responsible job. In any restaurant, cafe or canteen without a calculator, all sorts of work will stop, confusion and chaos will arise, shortages and constant conflicts with cooks will begin.

A calculator is a narrow, specific area of ​​activity for an accountant. Most often this is the name given to accountants who work in public catering establishments, although calculators may be necessary and work in any other field.

Responsibilities of a calculator accountant

The responsibilities of a calculator accountant in public catering include making calculations (costing) of the cost of dishes and products. At first glance, everything is simple, but in fact it is quite difficult, because you need to constantly take into account and write off the products used for preparing dishes.

An accountant-calculator must know by heart what all accounting requirements require. regulations related to the activities of the enterprise; must know the content of teaching materials, practical aids and manuals in their field of activity; must know the internal organizational documents and acts, orders and instructions that are given by the management of the organization, and also, of course, must be well aware of his job description and the responsibilities of a calculator accountant in public catering.

To perform his duties, an accountant-calculator needs attentiveness, excellent mathematical abilities, he will also need secondary vocational education and special training in this area of ​​accounting science. A specialist must be able to apply his knowledge, be able to use legal information, apply regulations, be able to work in special programs. A calculator in catering must know and be able to use collections of recipes for dishes, technological standards for layout and output finished products, calculate selling prices, properly register your activities.

What else are the responsibilities of a calculator accountant?

An accountant-calculator also deals with such things as: calculating the required quantity of component products in accordance with approved technological standards; calculation of the cost of products sold; calculation of the final cost; accounting of all types of products. Also, the accountant is involved in inventory taking.

The accountant-calculator performs the following responsibilities:

  • Conducts the entire cycle of settlement operations to determine the cost of manufactured products, using existing technological recipe cards, taking into account the cost of purchased components and products.
  • Calculates the final cost of products.
  • Makes timely changes to the cost of products if the price of ingredients suddenly changes.
  • Competently compiles and maintains records of costing cards.
  • Draws up technological maps of dishes according to requests from authorized personnel (production manager, chef).
  • Maintains records of products, both sold and in stock. Prepares price tags.

As you can see, the responsibilities of an accountant-calculator in public catering are more than enough. This profession is a very responsible profession, it is easy to make a mistake in it, and then order in the enterprise will be disrupted and chaos will occur in reporting and calculations. It would not be an exaggeration to say that a competent accountant-calculator is a godsend for a restaurant.

An accountant-calculator performs numerous and responsible duties; he is responsible for improper or poor-quality performance of his duties, for violation of labor laws, for material damage caused to the organization.

To put it simply, the job of an accountant-calculator is to calculate the cost of each dish. Once upon a time, this was done strictly according to a collection of recipes, which contained information about how much of which product was needed in each dish. Nowadays there is no such unambiguity in catering, there are many new dishes, each restaurant has its own. In this case, the chef gives the recipes to the accountant, based on them he draws up costing cards for each dish and then uses them in his work.

A calculator is a very specific position in the food service industry. They work closely with the chef and production manager, since without such contact it is difficult to calculate the costing of dishes. If the restaurant is large or often changes the set of dishes presented, then the accountant-calculator usually performs duties only on calculations. If the calculation volume is small, then, as a rule, he also combines the responsibilities of an accountant - processing and entering primary documentation, report processing, etc.

Training to become an accountant is possible in a secondary specialized educational institution. Also now there are a lot of accounting courses offered, where you can study the specifics of calculation work. This work is more suitable for diligent people. Although, if you wish, there is also the opportunity for career growth.

Everyone who works in the restaurant business is special, creative people - even accountants. And accounting in the restaurant business is very exciting. Now we will look at its features in detail.

Accounting loves accuracy. Therefore, accountants pay attention to every detail so that errors do not creep into the calculations. It would seem that accounting in any industry should be carried out according to the same laws, but no - accounting for the catering industry is significantly different.

Let's look at 4 main differences that can cause difficulties in the work of a novice accountant/calculator.

The first difference: admission documents.

It would seem that everything is simple, you think: commodity and raw material items need to be entered into the program and that’s it! But a large number of raw material reference books makes it difficult to keep records: in reality, they make it difficult to display balances and control consumption.

For example, a company receives two invoices: goods were purchased from two different suppliers. The first invoice contains the item “Canned cucumbers, 350 g, quantity 6 pieces, amount 780 rubles, gherkins, glass jar.” In the second invoice “Pickled gherkins, can, 650 g, 3 pcs, amount 1430 rubles.”

According to the rules of the standard accounting We should have two positions in our program, since both the weight and packaging are different. But standard accounting rules “do not work” in public catering. What needs to be done?

Firstly, create only one item - “Canned cucumber”, and always use only this when preparing invoices in the program. In this case, the difference in weight and packaging does not matter.

Secondly, you must indicate the weight of the product in kilograms.

If you are a beginner, the first question that comes to your mind is: “Where will I get this information? I only receive a paper invoice!” If you don’t know the exact weight, you need to go to the warehouse and study the product packaging - this data should be there. In public catering, it is customary to indicate net weight in documents. What about sunflower oil and eggs, you ask? The weight of the product is written on oil bottles. A chicken egg, according to the book “Handbook of Recipes and Calculation Layouts,” weighs about 40 grams, that is, 0.04 kg. The book was published back in Soviet times, but the data in it is not outdated and can be successfully used in accounting.

If the weight is not indicated on the packaging, it can be calculated. In addition, the already mentioned book “Handbook of Recipes and Costing Layouts” contains data. It shows clear percentages of waste and losses during hot and cold processing, as well as the average weight for a chicken quail egg and percentages of losses during defrosting.

Establish contact with cooks and warehouse workers - they will help you.

Thirdly, to calculate the price, the actual weight of the product is always included in the invoices. The cook or storekeeper at the reception weighs the goods and enters the actual weight. This will either be the net weight multiplied by the number of cans, or the actual weight of the food (chicken, fish, bread), or the weight from the recipe book multiplied by the quantity, as in the case of eggs.

The second difference: analogues of goods.

In public catering, one product can be replaced with an analogue. For example, olive oil can be replaced with sunflower oil in a 1:1 ratio, and vice versa, although this is not cost-effective. You can put a chicken and a quail egg as analogues to each other with a ratio of 1:4.

This principle can be used for wine, beer and other alcoholic products.

The third difference: you need to know the technological processes.

An accountant-calculator needs to have an idea of ​​​​the work of the kitchen: it directly affects the consumption of goods, and therefore, accounting. Sometimes we don’t even think about why ready-made meals are brought out so quickly. What do you think is the point here? Yes, now we will talk about blanks or semi-finished products.

The accountant creates a semi-finished product card in the calculation. Why use them when you can include product information in every dish? This is what aspiring accountants do. But there is a catch here, and we’ll tell you what it is next.

When using semi-finished products, the recipe is compiled per kilogram of the finished product. And every product must have a recipe.

For example, potatoes must be peeled to be used in cooking. How to calculate how many unpeeled potatoes you need to take to get 1 kg of peeled ones? The average percentage of purification given in the collection of recipes is 35%. It happens that the waste is more or much less: if the potatoes are not of very high quality, the blackening also needs to be cut off when cleaning. And young potatoes have very thin skins and, accordingly, the consumption will be less. You can take into account seasonality in your calculations, but in modern conditions potatoes are purchased in small quantities and waste does not change. Nowadays, it is unprofitable for restaurants and cafes to maintain huge vegetable warehouses, so, as a rule, products are purchased in small quantities and stored in the warehouse for no more than a week. Therefore, seasonality is used in calculations if you buy large quantities of products at once.

As we have already said, if the quality of the purchased product is worse, its waste increases. If each dish card in the system contains information about a product with variable waste, for example, as in our case, potatoes, the accountant will need to change a huge number of calculations so that balances and costs are correctly reflected. It is much easier to use a semi-finished product card, for example: “Cold peeled potatoes (cold peeled)” with a peeling recipe. This way, changes will only need to be made to one card.

Another important point is control of product consumption per dish. If we work without semi-finished products, then we rely entirely on the recipe provided to us by the chef or technologist. And now - a very interesting game of numbers.

Without a semi-finished product, you will not be able to control the percentage of waste. The cook will tell you: “Here I have a lot stuck to my knife, but here it fell on the floor, this is also a waste...” - and you will have no choice but to agree with him: if you do not know the technology, you will be forced to completely rely to the numbers that the chef gave you on the paper. This will lead to a financial imbalance: when taking inventory, there are products in the kitchen, dishes are prepared from them, but no profit is visible. This is due to an overestimated waste percentage. A surplus is created, which can then safely migrate to the homes of the kitchen staff.

The fourth difference: one raw material after cutting can yield several different ones, and all this must be reflected in accounting.

Catering is a very creative field where there is a place for fantasy. Here one product is easily converted into five types of raw materials. How does one raw material turn into another?

This happens thanks to the daily routine process of the kitchen, which must be documented - cutting.

For example, whole chilled salmon, after being decapitated and gutted, is transformed into various types of raw materials. On average these are 5 products:

  1. Soup set for fish soup (head and backbone with fins) - it is often used as a basis when preparing lunch for employees.
  2. Technological waste – films, small bones, leather.
  3. Fillet for sushi.
  4. Butterfly fillet for grilling.
  5. Minced fish meat that has been scraped from the backbone.

New ingredients obtained as a result of cutting will cost differently: the cheapest will be the soup set, and the most expensive will be the fillet. Technological waste, accordingly, costs nothing. A cutting certificate is drawn up upon the purchase of each batch of goods.

Fifth difference: maintaining a nomenclature directory.

In the nomenclature directory we must create at least 5 groups:

  1. Dishes.
  2. Semi-finished products.
  3. Raw materials
  4. Services.
  5. Materials and fixed assets.

This will help ensure ease of accounting.

What should be in groups?

In the “Raw Materials” folder you create additional groups for your convenience, for example:

  • Groceries (cereals, canned food, sugar, salt, vegetable oils),
  • Greens (dill, parsley, green onions, cilantro, mint, basil, arugula, etc.),
  • Bird,
  • Fish,
  • Pork,
  • Beef,
  • Mutton,
  • Spices (pepper, dried garlic, cloves, cinnamon, bay leaf, etc.),
  • Fruits,
  • Vegetables,
  • Milk products.
  • There may be more groups.

    Semi-finished products can be divided into 3 groups:

    • Hot processed semi-finished products for European cuisine,
    • Semi-finished products for Japanese cuisine,
    • Cold processed semi-finished products.

    The group of semi-finished products for Japanese cuisine is highlighted separately, since they have higher waste than the rest.

    For example, cucumber. When cold processed for European cuisine, the waste will be 3-4%: to use the product, it is enough to cut off the tail parts on both sides. In Japanese cuisine, completely peeled, seedless cucumber is used for vegetable rolls; accordingly, the waste will be 45-50%.

    This will allow you, dear accountants, to always know exactly where each dish should go, check prices and avoid errors in calculations. In addition, it will make life much easier for the entire team. For example, it will be easier for the waiter to find a dish, offer it to the guest and run it through the cash register. Thus, the company will maintain income and sell raw materials. And the guest who came only for this dish will be able to receive it and will be satisfied with the visit.

    Why do we need the Services group? How will it make the lives of cafe workers easier?

    It includes compensation for broken dishes, banquet service, hookah, hall rental, catering service, and so on. If you've been to a wedding or reception, you know that this is an important service item. Almost every establishment has such services.

    Every accountant can figure it out on his own with the “Materials and Fixed Assets” group. Let us remind you that detergents and cleaning products should not be among the raw materials.

    The most important thing in accounting is the nomenclature reference book. It is also necessary to indicate the correct units of measurement. In addition to alcohol and drinks, which are measured in liters, the weight of all raw material products must be indicated in kilograms.

    In conclusion, we would like to wish all accountants who have decided to engage in accounting in the public catering or restaurant business great patience!

    Remember, you must be interested production process, know its basic principles and try not to interfere with the work of the kitchen or hall. You can help organize coordinated work and at the same time ensure clear and transparent accounting, both commodity and financial.

    Many things in public catering seem self-evident from the outside, but in fact they happen thanks to clear accounting and control. Wish you luck!

    In any catering enterprise, from a small eatery to a prestigious restaurant, one of the main cost items is food. It is these that the accountant-calculator deals with. The results of the company's activities largely depend on how optimally its work is organized. Let's look at how to create a job description for a calculator accountant in order to take into account all the nuances and prevent possible problems.

    What does an accountant calculator do: functions

    At first glance, the work of an accountant-calculator fits into a standard scheme: accounting for materials and calculating the cost of finished products.

    But in this case, the materials are products, and the finished products are various dishes. Therefore, accounting in public catering is associated with a number of features. Difficulties begin already at the stage of receipt of “materials”. The same type of product can be purchased in packages of different weights or in containers of different capacities.

    However, you should not create a separate item for each packaging option. One type of product must correspond to one line of the nomenclature, which indicates the weight of the received raw materials, regardless of how many options for its packaging are actually present in the warehouse.

    In addition, the received raw materials, even before the start of cooking, can “transform” into two or more “new” types. This applies primarily to cutting meat and fish: from a whole carcass or fish, fillets, soup sets, minced meat, etc. are ultimately obtained.

    An accountant who takes into account products must be well versed in the technological processes of preparing dishes. IN otherwise he will have to rely entirely on the information provided by the cooks. It’s no secret that unscrupulous kitchen workers often take advantage of the lack of control and “create” surplus products, which they then use for their own purposes.

    An accountant needs to understand which products can be replaced with others and in what proportion. It is also important to know the acceptable percentages of waste, which depend both on the quality of the raw materials and on the characteristics of the preparation of the dish itself.

    For example, such a well-known and simple product as potatoes is far from easy to account for. Young potatoes have thinner skins, which means there will be less waste when peeling. This must be taken into account when purchasing during the summer. And if the potatoes arrived are of low quality, then this further increases the percentage of defects, because... In addition to the peel, you will need to remove various defects: darkening, etc.

    Requirements for an accountant-calculator

    Administrative and criminal liability may be applied to accounting specialists for tax violations. But in practice, in such cases, it is usually the director who “suffers”, sometimes the chief accountant, and ordinary specialists are rarely punished. Of course, sometimes accounting specialists can fall under the charge without any connection with tax violations. This situation arises when disclosing facts of theft, if the accountant was an accomplice.

    Job description of an accountant-calculator

    A job description is not a formal piece of paper, but an important document that in many cases helps resolve (and even prevent) labor disputes. But many employers do not take filling it out seriously and make a number of mistakes:

    1. They copy a document developed by another company, without taking into account their specifics.
    2. They develop instructions without taking into account the specifics of an accountant’s work in public catering; for example, they use a standard document compiled for a materials accounting specialist.
    3. Job responsibilities are not formulated precisely enough, which leads to discrepancies between management’s expectations and the employee’s actions.

    Often, HR specialists do not delve into the nuances of working in a specific position, but simply download approximately suitable instructions from the Internet. As long as work continues as normal, questions with this document may not arise. But in case of any conflict with an employee or a visit from inspectors, a formally drawn up job description can bring a lot of problems.

    Our specialists will study the current situation and help optimize document flow.

    Conclusion

    Organizing accounting in public catering involves many nuances. These are features of purchasing products, calculating cost standards for preparing dishes, writing off waste, etc.

    To avoid conflict situations, you need to reflect all the nuances of the work of an accountant-calculator in his job description.

    Order service

    Responsibilities of a calculator accountant

    The responsibilities of a calculator accountant in public catering include making calculations (costing) of the cost of dishes and products. At first glance, everything is simple, but in fact it is quite difficult, because you need to constantly take into account and write off the products used for preparing dishes.

    An accountant-calculator must know by heart what all accounting regulations relating to the activities of an enterprise require; must know the content of teaching materials, practical aids and manuals in their field of activity; must know the internal organizational documents and acts, orders and instructions that are given by the management of the organization, and also, of course, must be well aware of his job description and the responsibilities of a calculator accountant in public catering.

    To perform his duties, an accountant-calculator needs attentiveness, excellent mathematical abilities, he will also need secondary vocational education and special training in this area of ​​accounting science. A specialist must be able to apply his knowledge, be able to use legal information, apply regulations, and be able to work in special programs. A calculator in public catering must know and be able to use collections of recipes for dishes, technological standards for the layout and yield of finished products, calculate selling prices, and correctly formalize their activities.

    What else are the responsibilities of a calculator accountant?

    An accountant-calculator also deals with such things as: calculating the required quantity of component products in accordance with approved technological standards; calculation of the cost of products sold; calculation of the final cost; accounting of all types of products. Also, the accountant is involved in inventory taking.

    The accountant-calculator performs the following responsibilities:

    • Conducts the entire cycle of settlement operations to determine the cost of manufactured products, using existing technological recipe cards, taking into account the cost of purchased components and products.
    • Calculates the final cost of products.
    • Makes timely changes to the cost of products if the price of ingredients suddenly changes.
    • Competently compiles and maintains records of costing cards.
    • Draws up technological maps of dishes according to requests from authorized personnel (production manager, chef).
    • Maintains records of products, both sold and in stock. Prepares price tags.

    As you can see, the responsibilities of an accountant-calculator in public catering are more than enough. This profession is a very responsible profession, it is easy to make a mistake in it, and then order in the enterprise will be disrupted and chaos will occur in reporting and calculations. It would not be an exaggeration to say that a competent accountant-calculator is a godsend for a restaurant.

    An accountant-calculator performs numerous and responsible duties; he is responsible for improper or poor-quality performance of his duties, for violation of labor laws, for material damage caused to the organization.

    To put it simply, the job of an accountant-calculator is to calculate the cost of each dish. Once upon a time, this was done strictly according to a collection of recipes, which contained information about how much of which product was needed in each dish. Nowadays there is no such unambiguity in catering, there are many new dishes, each restaurant has its own. In this case, the chef gives the recipes to the accountant, based on them he draws up costing cards for each dish and then uses them in his work.

    A calculator is a very specific position in the food service industry. They work closely with the chef and production manager, since without such contact it is difficult to calculate the costing of dishes. If the restaurant is large or often changes the set of dishes presented, then the accountant-calculator usually performs duties only on calculations. If the calculation volume is small, then, as a rule, he also combines the responsibilities of an accountant - processing and entering primary documentation, processing reports, etc.

    Training to become an accountant is possible at a secondary specialized educational institution. Also, there are now a lot of accounting courses offered, where you can study the specifics of calculation work. This work is more suitable for diligent people. Although, if you wish, there is also the opportunity for career growth.

    CHARACTERISTICS OF THE WORK OF A CASHIER CONTROLLER (CONTROLLER) (4TH DIGIT) __________________________ I APPROVED (name of organization, enterprise, institution) ___________________________ (director, other official authorized to approve the characteristics of the work) CHARACTERISTICS OF THE WORK ___________________________ (signature) (decoding _________ N __________ signature) ___________________________ Place of publication (date) OF THE CONTROLLER-CASHIER (CONTROLLER) (4TH DIGIT) I. GENERAL PROVISIONS 1.1. The controller-cashier (controller) is hired and dismissed by order of the director of the enterprise upon the recommendation of ___________________________________________________________________. 1.2. The controller-cashier (controller) (4th category) must have vocational education or training in installed program. 1.3. The controller-cashier (controller) reports to _________________ ___________________________________________________________________. 1.4. In his activities, the cashier controller (controller) is guided by: - ​​the charter of the enterprise; - labor regulations; - orders and instructions of the director of the enterprise (direct manager); - real characteristics of the work. 1.5. The cashier controller (controller) must know: - the structure and operating rules of cash registers and special computer systems; - bar codes; - rules for settlements with buyers (consumers); - the procedure for conducting non-cash payments, settlements by plastic cards; - the procedure for receiving, storing and issuing, Money, settlement checks; - signs of solvency of state banknotes; - the procedure for filling out the cashier-operator book; - assortment, classification, characteristics and purpose of goods; - rules for decoding articles and markings; - retail prices; - methods of selection, packaging of goods; - product size scales and sizing rules; - basic requirements of technical regulatory legal acts for the quality of goods, packaging and their labeling; - types of defects and rules for sorting goods; - progressive forms and methods of servicing customers (consumers); - ways to reduce commodity losses, labor costs, materials, electricity; - rules for the sale of the range of goods sold, sanitary rules and regulations; - Law of the Republic of Belarus “On the Protection of Consumer Rights”, Basic rules for conducting retail trade and trade and production activities on the territory of the Republic of Belarus; - labor protection and fire safety requirements. II. CHARACTERISTICS OF WORK The controller-cashier (controller) is tasked with: 2.1. Monitoring the timely replenishment of the range of goods on the sales floor, their safety, serviceability and proper operation of cash registers and special computer systems. 2.2. Checking: quantity, weight, footage, pairing, label, seal, price, quality of goods and their expiration (sale) dates. 2.3. Consulting buyers (consumers) about the supplier, purpose, properties, quality of goods and prices; offering customers (consumers) new interchangeable goods and related products. 2.4. Payments to buyers (consumers) for goods and services: calculating the cost of purchase, receiving money, punching a receipt, issuing change. 2.5. Refund of unused check. 2.6. Eliminating minor malfunctions in the operation of cash registers and special computer systems, refilling control and receipt tapes, recording meter readings, setting the numerator to zeros and setting the date. 2.7. Preparing goods for sale: unpacking, visual inspection, wiping, picking and laying out in accordance with the principles of product proximity by groups, types and varieties, taking into account the frequency of demand and ease of work. 2.8. Filling out and attaching price labels, monitoring their availability. 2.9. Preparing goods for inventories and revaluations. 2.10. Monitoring the condition of in-store and window displays. 2.11. Counting money and handing it in in the prescribed manner. 2.12. Cleaning of unsold goods and containers. III. RESPONSIBILITY The controller-cashier (controller) is responsible for: 3.1. For failure to comply ( improper execution) of their work, within the limits determined by the current labor legislation of the Republic of Belarus. 3.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Republic of Belarus. 3.3. For causing material damage - within the limits determined by the current labor, criminal and civil legislation of the Republic of Belarus. The head of the structural _________ _______________________ division (signature) (signature transcript) Visas has been familiarized with the Work Description: _________ _______________________ (signature) (signature transcript) _______________________ (date) COMMENTS: The work description was developed in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers (Issue 51), Section: Trade and public catering), approved by the Resolution of the Ministry of Labor and social protection Republic of Belarus No. 146 of November 25, 2003 Work instructions » Trade and catering » Work instructions for a cook (5th category) WORKING INSTRUCTIONS FOR COOK (5TH GRADE) Name of company I APPROVED OPERATING INSTRUCTIONS Job title of the head of the organization _________ № ___________ Signature Explanation of signature Place of compilation date COOK (5TH GRADE)

    1. GENERAL PROVISIONS

    1.1. A cook is hired and dismissed from work by order of the head of the organization on the recommendation of ___________________________________________________.

    1.2. A 5th category cook must have a secondary specialized (professional) education.

    1.3. The cook reports to ________________________________________.

    1.4. In his activities, the chef is guided by:

    Charter of the organization;

    Internal labor regulations;

    Orders and instructions of the head of the organization (direct manager);

    These operating instructions.

    1.5. The cook must know:

    Technological process of the work performed;

    Technological maps, work instructions and other documents regulating the performance of the relevant work;

    Organization of work at your workplace;

    Rules for the technical operation and care of equipment, devices and tools with which he operates or services;

    Methods for identifying and eliminating, if necessary, current problems that arise during the execution of work;

    Methods of current, preventive and overhaul equipment with the participation of a worker in such repairs;

    Standards for the consumption of fuel, energy, raw materials and materials for the work performed, methods for the rational use of material resources;

    Requirements for the quality of work performed, including related operations or processes;

    Types of marriage, the reasons that give rise to it, ways to prevent and eliminate it;

    Internal labor regulations in the organization;

    Labor protection rules and instructions, safe working methods and techniques;

    Rules for environmental protection when performing work;

    Rules, methods, techniques and means of preventing and extinguishing fires, preventing and eliminating the consequences of accidents and other incidents at your workplace;

    Rules and methods of providing first aid to victims;

    An automatic control and alarm system, rules for controlling lifting and transport equipment and rules for performing slinging work, moving and storing cargo, where this is provided for by the organization of labor at the workplace;

    Fundamentals of labor legislation, contractual regulation of labor relations, including in the field of payment and labor standards, the content of a collective agreement and the procedure for negotiating its conclusion;

    Forms and systems of remuneration established in the organization, their features, the procedure for establishing and revising tariff rates, norms and prices;

    The procedure and features of tariffing and re-tariffing of works and workers;

    Basic provisions and forms of training, retraining and advanced training of workers in production;

    Recipe, cooking technology, requirements for quality, timing, storage conditions, portioning, design and serving of dishes and culinary products requiring complex culinary processing;

    Basics of rational nutrition;

    Types, properties and methods of processing raw materials and semi-finished products used for preparing complex dishes and culinary products;

    Ways to reduce losses and preserve the nutritional value of food products during their thermal processing (use of various methods of heating or heating, creation of a certain environment - sour, salty, etc.);

    Aromatic substances and methods of their use to improve the taste of culinary products;

    Regulatory and technological documents for public catering products;

    The procedure for drawing up menus, requests for products, keeping records and drawing up product reports.

    2. CHARACTERISTICS OF THE WORK

    The cook is tasked with:

    2.1. Preparation of dishes and culinary products that require complex culinary processing: jellied fish, aspic from meat products, assorted fish, meat, etc.; soups made from fish, meat, poultry, and game birds; dietary soups based on broths, vegetable and fruit decoctions; pickles; dishes from boiled, poached or stewed fish with various sauces, from stewed, fried natural meat, with various side dishes, poultry stuffed with apples or potatoes, etc.

    2.2. Preparation of steamed natural and stuffed omelettes, egg porridges, various sauces and dressings, shortbread and puff pastry products: vol-au-vents, croutons, tartlets.

    2.3. Drawing up menus, requests for semi-finished products and products, product reports.

    3. RESPONSIBILITY

    The cook is responsible for:

    3.1. For failure to perform (improper performance) of one’s work, within the limits determined by the current labor legislation of the Republic of Belarus.

    3.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Republic of Belarus.

    3.3. For causing material damage - within the limits determined by the current labor, criminal and civil legislation of the Republic of Belarus.

    There are many different professions in the world, involved in all spheres of society. Some of them we know well and see every day. But there are also those that few have heard of. The profession of an accountant-calculator is one of these. It's time to figure out what kind of specialist this is, what his responsibilities are and how to get this profession.

    Description

    Without calculator accountants, food service businesses would not be what they are today. All canteens, cafes and restaurants need the services of this specialist. First of all, of course, the accountant-calculator is engaged in calculating the cost of ready-made dishes, based on their cost and markup, which is often fixed in many establishments. In addition, the direct responsibilities of the specialist are conducting inventories, audits, write-offs, creating menus for one or more establishments and calculating the direct cost of finished products produced at the enterprise.

    For some, these tasks do not seem so difficult, but in order to successfully cope with their responsibilities, an accountant-calculator must know at least the basics of accounting, as well as understand the entire process and technology of preparing food and drinks.

    This work is not as simple as it might seem at first glance.

    Job responsibilities

    The main responsibility of the accountant-calculator is to calculate how much a dish will cost, taking into account the cost of its ingredients, as well as the company’s markups. In addition, negotiations with suppliers of ingredients, drawing up technological maps describing the process of preparing dishes, timely identification of all shortages and surpluses in the restaurant are also the concerns of this specialist. In addition, this specialist must ensure compliance with all legal requirements in the field of accounting.

    Here is a complete list of professional functions included in the job description:

    • correct execution and completion of documentation;
    • maintaining merchandise records of what, when and in what quantity was sold or received;
    • clear accounting of cash and non-cash payments with suppliers of raw materials or finished products;
    • tabulation of all shortages and surpluses of the enterprise and their timely elimination;
    • drawing up current costing cards and their subsequent maintenance during operation;
    • constant monitoring of prices for necessary goods in order to reduce the cost of production and, as a result, reduce prices;
    • scheduled and unscheduled inventories, local and general audits;
    • development of new dishes and optimization of old recipes;
    • product cost control;
    • writing and correcting technological maps;
    • processing of documentation (invoices, contracts, invoices).

    And all this is done by one single person. Sometimes several catering establishments employ only one specialist. This is especially common in chain restaurants, where one person does the work of several at once.

    Requirements

    Is it possible to take on such a serious and responsible job without the appropriate experience and education? Quite. Now, during the development of self-education and distance learning, classical education no longer plays such an important role as, for example, 20 years ago, when it was possible to obtain professional skills only in specialized universities.

    The requirements for a candidate for this position are quite high. He must have a good understanding of the basics of accounting, professional programs such as 1C Accounting, StoreHouse R-keeper and the like. Have an idea about regulatory frameworks, accounts, postings. However, we should not forget about the additional difficulties that fall on a specialist during work, because in production, and the catering industry is precisely that, things are never calm and smooth.

    Of course, most modern companies give preference to applicants who have a higher education economic Education(accountant or economist), or better yet, if the candidate studied at a university where catering enterprises have a special direction.

    If you do not have such an education, but you still want to work in this particular profession, it can be replaced by specialized courses (full-time or distance learning), and work experience in restaurants, cafes, canteens and other establishments related to with meals.

    Absolute beginners can apply to large network companies, which have the opportunity to assign them to more experienced colleagues for a period of training and certification.

    However, be prepared for the fact that not every employer will accept you into their team. Let’s take a closer look at exactly what performance criteria are presented to young professionals when applying for a job.

    General requirements for specialist competence:

    • an accountant-calculator must not only have knowledge appropriate to his profession, but also wisely apply it in the course of his work;
    • be able to use and apply, if necessary, labor and other acts of the organization;
    • work with different computer technology, PC, specialized software;
    • monitor compliance with industrial safety rules, labor protection and compliance with labor legislation;
    • be able to navigate through collections of recipes and apply them in practice;
    • know and use product yield standards and monitor their compliance;
    • have knowledge in the field of drawing up and commissioning costing cards.

    Education

    Of course, you shouldn’t take on such a responsible position without education, since the professional skills and knowledge that you will gain during your studies will greatly simplify your life in the first months of work.

    Most vacancies require specialists with higher or secondary specialized education in the field of accounting or economics. However, in employment centers in many cities it is possible to complete three- or six-month preparatory courses in this specialty. Don’t forget that an education diploma will play into your hands when applying for a job. Employers are in no hurry to hire young workers without work experience for such responsible positions, and the lack of a diploma will further undermine confidence in you as a specialist.

    Prospects and career growth

    Although the position of a calculator accountant is not the highest paid job possible, it opens up broad horizons for a person, and after several years of work, a specialist can move into any area of ​​accounting. On this moment The average salary of an accountant-calculator in Moscow is 15,000-25,000 rubles. This is not very much, but in the regions this figure completely drops to 10,000-15,000 rubles.

    After gaining experience in this position for at least three years and completing professional retraining and advanced training courses, you can apply for a position, for example, as the manager of a public catering establishment or a storekeeper in any other field public life. With due persistence and diligence, you can even completely change your field of activity and find work as a financial director, senior accountant or economist.

    The position of a calculator accountant requires both high professional skills and certain personal qualities. But this profession opens up many roads, making it ideal for those who are used to not only living in the present, but also thinking about the future.