CHAPTER 6 - STORING AND ISSUING CONTROLS


Directs and stores
-          Directs are charged to food cost as they are received, on the assumption that these perishable items have been purchased for immediate use.
-          Stores described as consisting of staples.
-          When purchased, these foods are considered part of inventory until issued for use and are not included in cost figures until they are used.

Storage system goals
v  To determine the value of goods held in stock
v  To compare the value goods actually in the stores at particular time
v   To list slow moving items
v  To compare the usage of food with food sales, to calculate food % and gross profit
v  As a deterrent against loss and pilferage

Inventory turnover
}  Inventory turnover is a measure of the number of times inventory is sold or used in a time period such as a year.
}  Inventory turnover rate is calculated by means of the following formulas:
}  Average Inventory = Opening inventory + Closing inventory
                                                                                    2                                 
}  Inventory turnover =     Food cost  
                                 Average inventory

Physical and perpetual inventory control systems
•         Perpetual Inventory - Running record of balance on hand for each item of goods in a storeroom.
•         Provides a continuing record of food and supplies purchased, in storage, and used.
•         Physical Inventory - An actual account of items in all storage.
•         Taken at the end of each month, in orders two or three times a year.
•         Used to determine food cost.

Bin cards
}  A document that records the status of a good held in a stock room.
}  A typical retailing business with a large stock room will use a bin card to record a running balance of stock on hand, in addition to information about stock received and notes about problems associated with that stock item.

 Controls for issuing products from storage
•         Condition of facilities and equipment
•         Arrangement of foods
•         Location of facilities
•         Security of storage areas
•         Dating and Pricing of stored foods

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