When the products are received from the warehouse, most of them arrive in a raw state that involves a process of cleaning and eliminating unusable parts of the product (waste, defrosting losses, etc.). This implies that to pay for a recipe it is necessary to know the cost of the product that is going to be used in its final state.
For this, tests are carried out in the kitchen, known as performance tests, where the product is washed, cleaned, cut, etc. to determine the net weight and calculate the cost of it in its usable state and which will be the one that will be used in the recipe. This information is entered in tables that facilitate the costing work later.
A trend in restaurants is to determine the average percent that a product is obtained from pre-processing from waste or the weight they acquire once defrosted and to set the same as standards for the rest of the pre-production of the same product.
In tourist facilities, they are set in the hundreds for the types of products and are paid for from them, which in the author's opinion is not real information and favors the misuse of available resources, since not all products decrease in the same way. form and not everyone can take advantage of what are called waste.
According to the consulted literature, in addition to the criteria of specialists exposed in the various internet blogs dedicated to cooking, mathematically you can obtain the percentage of performance and decrease to apply as follows:
Shrinkage = (PIprod - (PFprod + Daprov)
PIprod is Initial Product Weight
PFprod is Final Weight of the finished product
D aprov are the waste that can be used
% Waste = (Waste / PIprod) * 100
It is important that when the performance tests are carried out, those areas of the product that can be used in other elaborations are weighed and evaluated, such as chicken entrails, fish heads, pork loin bones, among others.
Kitchen ball or relay
An international practice in large food and beverage establishments and in restaurants Successful is the establishment of the model known as the Kitchen or Relevé Stats (ECR).
When the facilities establish automatic values for products that are difficult to quantify their use, as they are part of different manufacturing processes, it is necessary to establish a control system that allows evaluating their behavior, so that the administrator can determine the daily cost of the production.
In the facilities visited, the author was able to verify that once these products are charged at cost, they are no longer a concern for those in charge of the points of sale, which becomes a door for the waste and misuse of these. It is also the case that, due to the lack of an economic and gastronomic culture, they do not care about the stability of inventories and place orders for them while keeping stocks, often motivated by the absence of controls and the little control they have of the existence of the same, appealing to the criterion of the cook.
This instrument is often confused with the Point of Sale Inventory (IPV). The IPV reflects the ending stocks of each product and the ECR is a part of daily consumption; It will list all the raw materials that, due to their volume / quantity and price (due to their specific “weight” as a component of the cost), are left in the kitchen and / or living room after the day's services have been performed. The same must be prepared by the chef, reflecting all the merchandise found in the area out of the inventory, classifying them through a chart of accounts that will always be the same and within which the products will appear. This document becomes an auxiliary for the IPV.
Also for the administrator, it is a control tool that will allow you to know the actual stocks for days, in addition to facilitating greater control over the orders, since it will offer you information about the real supply needs for these groups and the destination that can given to those elaborations that due to their content should not be used for sale to customers once the day's operations are closed.
Likewise, it gives the organization the opportunity to not register automatic products and to discount them daily once the operations are completed or when they start, so they can be control that costs daily and prepare consumption statistics by the point of sale.
Along with the commands of restaurant and the copies of the invoices already paid by the clients, the same must be sent by Caja to the income department of the facility to check their agreement.
As can be seen, there is a dichotomy between technical sheets and scandals as instruments for controlling costs and expenses in the restaurant. Each one fulfills a specific function, but they do not fully express the content of the cost - expense that is originated in the whole process.
The application of this methodology for registering product stocks at the end of operations, mainly as a tool for stock and cost control, in the author's opinion, allows:
Know the real expenditure in the production process. For example, in the dressing of a salad it is impossible to determine the consumption that the client can make of oil and vinegar, therefore it cannot be fixed in a technical sheet or in the scandals and the consumption of 100% of the product will not be charged at cost. a product that has not been used in its entirety; Another example can be found in the use of oil on the grill when several minions are thrown. It is unpredictable to know the amount of products required for the same team.
See video: https://youtu.be/ZRfcnoh_WDA
In the case of the example of the plate, when a single product is cooked it is only necessary to oil a part, perhaps 10% of the total area, however, when several products that require the same equipment are left, it is necessary to oil it between 85 and 100% of the total of its area.
Another classic example is the use of the deep fryer. Generally, this equipment consumes demand between 25 and 27 liters of oil, that is, using the “automatic” system, the cost represented by this amount will be charged in one day and perhaps the level of sales does not correspond to it. The same may happen that in one day it is necessary to change the oil due to the level of demand for products that require its use and that due to its organoleptic characteristics can leave behind smells and flavors that affect the quality of the dish.
- Establish a real average consumption of the various genres according to sales volume, time slots, by product family, etc.
- Identify main breakdowns or escape routes for products (thefts, excesses of use, etc.)
- Indicate when to order from the warehouse
As can be seen, the concept of cost is affected when the amount of the products that are classified as automatic are charged in one day, in contrast to when the actual expenses incurred daily are recorded.