Average markup in the restaurant business. About the profit of the restaurant: mountains of gold or miserable crumbs ...

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The raw material set of a specific dish is taken from the collection of recipes, in which the following data is displayed for each dish:

The name of the products from which the dish (portion) is prepared;

The rate of investment of raw materials by gross weight;

Investment rate by net weight;

The output rate is the mass of a separate portion (dish) as a whole.

The selling price of one dish is set by dividing the selling price of the raw set of dishes (portions) by 100.

Let us give an example of filling out a calculation card (sample 3).

Calculation cards are registered in a special register after they are signed by persons who are responsible for the correct establishment of sales prices.

The sales prices for dishes and products calculated in this way must be compared with the previously valid prices for the same dishes and the reasons for possible deviations should be carefully analyzed.

It should be noted that the prices for side dishes and sauces are also calculated in...

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Rada Simbireva Sage (13983) 6 years ago

In order to evaluate a dish, you first need to draw up a technological map for this dish. The card includes: a set of raw foods with weight in grams. The preparation process is briefly described. at the end, the output of finished products (that is, weight) is indicated. Based on the cost of the ingredients, including delivery and all overhead costs associated with storage, wages, etc. (usually it is somewhere around 30-35% of the purchase price), you determine the cost of 1 serving. But then you wind up your interest on the cost price, which will be net profit. The price of the dish should be reasonable, not exorbitant, but not low, otherwise you will not cover the cost of cooking, vacation. the salary of the waiter and his salary. Take an interest in how much a similar dish costs from competitors and make your price the same or slightly lower. Here, a lot depends on the class of the catering point (bar, cafe, restaurant). Rate from...

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In essence, the OP markup is made on the raw material set (or rather, on the cost of the raw material set)
And then begins creativity associated with the possibility of sale

Example 1. We wish to have a sandwich with black caviar on the menu. Of course, it is possible to charge 100% or more for caviar, but it is unsellable. But to price butter and bread at 200-300% - it will work
Example 2. We want to have steaks (a custom dish) and beef cutlets (a set lunch) on the menu. Price the same beef for steak and meatballs is stupid. Therefore, the markup will be differentiated by observation. Or by type of meat
Example 3. Capitalist adversaries advise to act easier. There is an acceptable (for the Guest) selling price and there is the cost of the raw material set. If the difference covers the costs and provides the required profit - that's wonderful

Hence an important practical conclusion: if the Owner said to sell at such a price, then do so; if sales fall - then "I told you"
Rationale for Conclusion: We do not...

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The restaurant business seems simple. You buy groceries, you cook, you sell at a premium. But it only seems. The profit of a newly opened establishment, in addition to the quality of the cuisine, depends on many factors: a good location, the quality of the marketer, the selection of waiters, the beauty of the scenery, the comfort of the furniture, the cleanliness and atmosphere of the dining room, and dozens of other little things. But still, the revenue is provided by the dishes and drinks presented in the menu.

They can vary greatly in price, and most importantly - in cost. The higher the price and the lower the cost, the higher the margin of the product. It is high-margin dishes that provide profit to catering establishments at good times and allow them to stay afloat in crises. What dishes and drinks are the most marginal?

In preparing this material, IQ Review journalists did their “homework” and searched open sources. Surprisingly, there is almost nothing on the Internet on this topic, there was only one article slightly touching on the topic. IN...

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Olya, good afternoon!
Thanks a lot for the site! I found answers to almost all questions.
I plan to open a Culinary with my own kitchen. And I want to know how the prices for finished products are calculated and what kind of cheating I can do. Didn't find it anywhere...

Hello, Elena! Prices for ready-made meals in public catering are calculated on calculation cards, which are made for each dish. This card is based on the recipe of the dish. It includes the name of all ingredients, the weight of each (in kg), the price (per kg) and the amount determined by multiplying the weight and price. The total cost of a dish is determined by adding all the prices. But, there is such a nuance as the method of accounting for goods adopted at the enterprise, that is, you can include in the calculation the cost of products (ingredients) at purchase prices (then the card also indicates the percentage of the markup (it can be almost anything, most often set from 100 to 500%) or sales (when the card includes prices...

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Boris Akimov Founder of the farmer cooperative Lavkalavka

“In April, we finally received an alcohol license for a restaurant, and we decided that here we need to do everything somehow differently. Not in the usual way, but in the right way. When a bottle arrives at any bar, they put a markup on it of 3-4 "ends" - 300-400%, sometimes a little more, sometimes less. We thought and decided that the very fact of opening a bottle by a bartender should not be the reason for such an increase in price. It is clear that when they work with food in the kitchen - they prepare it, cook it in sous vide for several hours, steam it, boil it, heat the Russian stove for this, a lot of people can participate in creating a dish - this is one thing. Another thing is when a bottle is uncorked, put on the table, and because of this it becomes four times more expensive. It's not fair.

So our wine list will be doubly innovative. Firstly, we pour only high-quality Russian alcohol produced in small family farms, which few people do in...

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In order to stimulate the sale of goods, retailers have begun to widely apply a system of discounts in their activities. Such a decision must be formalized by an appropriate order or order indicating the conditions for granting discounts, their size (percentage), the period of application, the name of the product or group of products in respect of which the discounts will be applied.

As a rule, discounts provided to customers in case of purchasing goods on certain days of the week, for a large amount or a large number of goods, as well as discounts provided to customers on pre-holiday and public holidays, are widely used in retail trade.

According to paragraph 22 of P (S) BU No. 9 "Stocks", for accounting for stocks in retail trade (as well as one of the methods for estimating the value of retired goods) is valuation at sales prices.

At the same time, under the retired goods ...

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The following question arose:

There are government decrees in some areas on setting marginal margins at catering establishments of budgetary institutions, in particular schools, kindergartens, hospitals, etc. For example, since the beginning of this year, in the Leningrad region, this has been 67% for products of own production and 25% for purchased products. The issue is pricing methodology. The fact is that product prices are set at the beginning of the day when drawing up the Menu Plan (form OP-2). At the same time, prices are calculated using Calculation cards (form OP-1), applying a margin to the cost of raw materials that does not exceed the maximum allowable.
At the same time, the Calculation Card for any Methodological Recommendations there should be recalculated when the composition of the food set of a dish changes, or when their purchase prices change. This is the trick.
If we compiled a Menu Plan in the morning, having recalculated the calculation cards at the current cost, then a situation may arise when we need to purchase ...

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We carry out pricing
Regardless of what prices suppliers give, our final price should, first of all, suit buyers. Therefore, when carrying out pricing, there are no clearly established coefficients-surcharges. The markup for each type of product varies depending on many conditions.
In the current practice of trading in the retail segment, the following mark-ups are usually applied:

For food - from 10 to 35%

For clothes and shoes - from 40 to 110%

For household and stationery - from 30 to 60%

For souvenirs, jewelry - 100% and more

For cosmetics - from 30 to 70%

On auto parts - from 30 to 60%
To calculate the selling price, multiply the purchase price by the markup percentage. The resulting value is added to the purchase amount. For example, a supplier brought us a bumper pad for a car for 1940 rubles. For the final sale, we set a markup of 35%.
1940 * 35% = 679
Our selling price...

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Business Question #46. How to properly assess?

All questions that sooner or later are asked by almost all novice businessmen and entrepreneurs can be conditionally divided into two large groups. The first group - questions, one way or another related to a particular business, area, subject or product specifics. The second group is general questions. The answers allow you to solve the most common problems that all, without exception, business owners face. One such issue is the setting of prices for goods. But today we will not talk about prices at all. We will touch on one important stage in the formation of the final cost. So, let's answer a simple, but not always clear, question - how to make a markup correctly?

What is markup?

You all already probably know what this concept means. But not every one of you will be able to explain it. For the purposes of general education, we will give a simple and understandable formulation of this term.

The markup is the amount by which the original ...

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The main factors determining the prices of dishes in restaurants 2

Volume discounts. Discounts depending on the time of purchase. Discount at certain times of the day - a price reduction for buyers who purchase services when the demand for them is the lowest. Restaurants are offering special low rates for early diners to attract customers before the big influx of guests. Unfortunately, various discounts offered by the company sometimes give negative results. Restaurants usually offer discounts for senior citizens, pensioners, trying to encourage this category to visit the restaurant early in the evening, before the influx of customers. However, older people are often reluctant to dine early at a special discounted price, as they can use their seniors discount during peak times as well.

The term "discriminatory pricing" often evokes the image of discrimination against individuals based on race, religion, sex, or age. A discriminatory price based on gender served...

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Menu planning, layouts

The average mark-up for dishes in the democratic segment of public catering is 200-250 percent. Cafes and restaurants strive for a markup of 300 (and above) percent - it is this markup that allows you to make a profitable restaurant business.

If the markup in your establishment is lower, analyze what is wrong with the costing for dishes.

When compiling a menu, many approach the issue of pricing exclusively empirically - they set a price that seems digestible to them, and then calculate exactly how much interest they got.

The other extreme is to make a markup of 300 percent for every dish by all means. Hence the absurd sums (378 rubles 50 kopecks, etc.).

Pricing is a matter of mathematics rather than empiricism. To approach it correctly with a calculator. Then round up the resulting cost, compare it with the offers of competitors and correct, but not much...

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In some areas of business, the margin can exceed the cost of goods hundreds of times. But buyers are still there. The reason for this may be the unavailability of an alternative or the skillful work of marketers. "Secret" found out where a margin of several thousand percent is the norm.

fashion industry

Business Insider magazine conducted its own research and found 37 products with incredibly high markups. One of the key segments of the study is clothing from fashion brands.

The frame for sunglasses is the leader in terms of markup - it is 1329%. Designer lingerie sells for 1100% above cost, and fashion brand jeans sell for 650%. For designer shoes, the markup will be 354%, and for a wedding dress you will have to overpay 290%.

Luxury goods, even in a crisis, can lower prices, since initially a large margin is included in their cost. So, in February 2016, Mercury reduced the prices of clothing, shoes and accessories by 10-25%.

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Restaurant business: accounting specifics according to P (S) BU

Consider what accounting should be in a restaurant in strict accordance with P (S) BU. To do this, we will analyze the main form of organization of the restaurant business, i.e. an enterprise with three interacting structural divisions - a pantry (warehouse), a kitchen (production) and a trading floor (with a bar counter, bar, buffet or distribution line, as well as with EKKA or computer cash system). Thus, it is possible to understand the economic specifics of the restaurant business and adequately perceive the relevant norms of accounting legislation.

The restaurant business as such (i.e., the activities of restaurants and cafes) is covered in our regulation by a broader concept of the restaurant industry (synonymous with catering), including, in particular, kitchen factories, restaurants, bars, cafes, culinary shops, etc. (Clause 1.5 of Rules No. 219). According to clause 1.3 of Rules No. 219, the restaurant industry is a type ...

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The average markup in a restaurant is 300 percent, otherwise the catering company will not cover the cost of renting a room, taxes, utilities, staff salaries, and so on. But sometimes it goes up to a thousand percent. For which items on the menu you have to overpay the most - in the material of RIA Novosti.

Vodka at cost

Probably, every visitor of the restaurant, looking at the menu, thought about how much this or that dish actually costs and how much the restaurant "brews" on it. According to our express survey, Muscovites are sure that catering enterprises inflate the cost of dishes ten times.

This is not entirely true. In Russia, a mark-up of "only" 250-300% is considered normal. Domestic restaurateurs, based on many years of experience, came to the conclusion that this is exactly the level of profitability.

However, this does not mean that the restaurant calculates the cost of each dish, and then simply multiplies the result by four. It is impossible to set the same high margin for all dishes.

In particular, this applies to those positions, the real price of which visitors are well aware of. For example, alcoholic drinks. Everyone knows how much vodka costs in a store, and no one will order it in a restaurant for a triple price.

According to a study of prices and purchases in restaurants, carried out by Poster agency analysts based on data from online checkouts, restaurant markups for strong alcohol are the lowest - an average of 58%.

Not too much restaurateurs "weld" on dishes from expensive products, delicacies. Purchase prices for a ribeye steak already reach thousands of rubles. To lay out three or four thousand for a piece of meat, even perfectly fried, very few are ready.

According to Poster, fish and meat dishes are priced at 124% and 155% respectively.

Finally, the buyer is unlikely to want to spend money on simple dishes, the recipe and cooking technology of which are well known. Therefore, margins are relatively low for pizza (130%), as well as sushi and rolls (90%).

Moreover, rolls have higher markups than sushi, because they can be complicated - include various additives, make them hot, etc. It is difficult for a visitor to understand the real cost of such dishes, and he is ready to overpay.

Difficult means expensive

High mark-ups are set primarily for dishes that are complex in composition, combining many ingredients.

In addition to the inability to imagine the real cost of such dishes, psychology works in favor of the restaurant: the visitor gets the feeling that the chef has done a great job that needs to be paid. Although most often this is not the case, because restaurants are doing their best to reduce labor costs for cooking to a minimum.

For example, the popular Caesar salad. Ingredients are low and easy to prepare. This is one of the most profitable positions for a restaurant: 500-600% is considered a normal margin.

On average, a Caesar salad in Moscow cafes and restaurants now costs 380 rubles, while the cost price is 50-70 rubles (depending on the quality of the initial products and the size of the portion).

In terms of profitability, "Caesar" is second only to Greek salad, the margin for which in the season of cheap vegetables reaches 700%, 800% and even 1000%. With a cost of less than 40 rubles, "Greek" in Moscow now costs an average of 370 rubles.

Same story with alcohol. The low mark-up on "shop" strong drinks is fully compensated by cocktails.

According to Poster, the average markup for the most popular alcoholic cocktails is 237%: customers are willing to pay for the complexity of the composition and ingredients, the cost of which is unknown to them.

This principle works even with complex breakfasts (200%) and lunches, including business lunches (217%).

Expensive cheap exclusive

The principle "incomprehensible composition - high price" is maximally realized in exclusive and "author's" dishes. It is here that the chef has the opportunity to create an expensive and sought-after product from the cheapest products.

As one Russian restaurateur noted, in order to make good money, it is enough to learn how to cook cabbage deliciously. It is not easy for a visitor to judge the reasonableness of the price in relation to a dish with an intriguing name and an unusual list of ingredients - he simply has nothing to compare with.

So for a banal carrot cooked in an unusual way (for example, fried in caramel), a restaurant can put a markup of two to three thousand percent, and they will be happy to order it.

Another favorite topic of restaurateurs is exclusive and rare wines. In general, the situation with margins on wine is almost the same as with strong alcohol: it is impossible to raise them much, since a competent visitor has a good idea of ​​the real price of the product.

Therefore, restaurants prefer to sell rare varieties, and, ideally, to receive exclusive batches of wine from abroad, which are not available in Russia at all. Of course, not very expensive to put a decent markup.

If a bottle of unfamiliar wine is brought to you in a restaurant and they begin to praise its unsurpassed taste and bouquet, you can be sure that 400-500% of the institution's profit is included in its price.

The same picture with beer. The most famous and popular varieties of foamy drink are the lot of fast food establishments (they earn mainly on food). Cafes, restaurants and pubs tend to sell rare imported brands or craft beers. Since there are no analogues in supermarkets, visitors will not notice a high markup.

According to Poster, the average premium for beer in catering establishments is 133%. But if we are talking about rare and craft varieties, we can talk about 500-600%. After all, with an average cost of a liter of foamy drink of about 100 rubles for half a liter, they take 250, 300 or more rubles.

An important source of income for pubs and beer snacks (230%). However, in terms of total sales, they are, of course, much inferior to beer.

The most profitable alcohol for restaurants is home-made tinctures: with the cost of one serving of about five rubles, the price reaches 100 rubles and more.

water world

It would not be a big exaggeration to say that the essence of the restaurant business is to sell the cheapest products at the highest prices after the least expensive processing.

And the cheapest ingredient available to restaurants is water. Therefore, tea, coffee and seasonal cold drinks are consistently among the most advantageous positions.

The standard cost of a cup of coffee is 15 rubles, and it is sold for 150. Tea is even more cost-effective, especially since many establishments offer exclusive varieties (here is the same story as with exclusive wine) or fruit tea according to their own recipe (profitability is comparable to "homemade" teas). tinctures).

Lemonades and other seasonal drinks combine three factors at once - exclusivity, the inability to determine the cost price, and the premium for the work of the cook (bartender). So the margin on them can be calculated in the four-digit figures.

The restaurateurs themselves explain the record markups on non-alcoholic drinks by the fact that many visitors come to the cafe not to eat, but to chat, ordering only a cup of coffee or tea. The super-high margin allows you to compensate for lost profits on other menu items.

In fairness, it is worth noting that the contribution of soft drinks to the overall profit of a cafe or restaurant is small. After all, having sold as many as one hundred cups of coffee, the institution will earn only a modest 15 thousand rubles.

Permanent address of the article: http://xn----ctbsbazhbctieai.ru-an.info/news/the whole-essence-of-restaurant-business-how much-in-russia-overpay-for-food-in-restaurant/welcome-1-8-2 /

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One aspect of the restaurant business is the choice of pricing policy. With the help of this financial instrument, you can both create a queue at the front door, and hint to a few visitors who happen to be in the institution by chance that they should look for another place for a meal. Therefore, before deciding on a trade margin, restaurateurs need to take into account all the nuances of this art.

Leveling by clients

Long gone are the days when the owners of unpresentable restaurants with slow waiters, tobacco smoke in the hall and exorbitant prices on the menu, arrogantly looked at their rare guests without letting a cigarette out of their mouths. The era of countless pathos "Consuls", "Machiavelli" and "Acapulco" with an abundance of tinted "fives" at the entrance, indispensable billiards and light music in the bar has sunk into oblivion. Since visiting a restaurant has turned from an attribute of status into the most ordinary way to satisfy hunger, the very approach to restaurant business has changed. Previously, restaurateurs in relation to prices adhered to a single rule: "More expensive means better." And it was absolutely right, because it was believed that only rich people go to restaurants. The chronically insomniac director of the distillery, the shy official, and the recently released leader of the organized crime group rarely paid attention to the prices on the menu. Other citizens visited restaurants three times in their lives - on the day of graduation, wedding and retirement. Therefore, their opinion was not taken into account.

Nowadays, such logic is inappropriate, because a modern restaurant is primarily a catering establishment, that is, a place where customers can get quality cuisine combined with decent service. Of course, visitors come to restaurants not only for the sake of cuisine and service. Thus, in elite restaurants aimed at representatives of big business, politicians and other wealthy audiences, an important role is played by a luxurious interior, an eminent chef and the status of visitors relaxing at the next table. However, for restaurants belonging to the latter category, it is not empty pathos that is of paramount importance, but a high turnover of dishes and alcohol. As sad practice shows, with a different approach, even the most exclusive restaurant is doomed to failure, and in the shortest possible time. Therefore, the leaders of food establishments must adhere to a policy of maximum profit with the maximum turnover of food and drinks. However, in practice, restaurateurs rarely bother to find the most effective pricing methodology.

With rare exceptions, in most Moscow restaurants, the mark-up is about 300 percent, says Boris Yaroslavtsev, manager of the Bad Cafe. - The final price, as a rule, does not depend on the pricing policy chosen by the restaurant, but on the cost of products and ingredients. In inexpensive restaurants, cheap products are used, in expensive ones, with a higher cost, but the mark-up is the same there and there.

According to many market representatives, small deviations from the traditional 300 percent are allowed, but the selective pricing policy, when the price of each dish is determined individually and correlated with the cost of other menu items, is not used in all Russian restaurants. One of the main reasons for this, perhaps, lies in the history of Russian restaurant business. Some fifteen years ago, when most food establishments belonged to the state, there was a clear gradation: canteens, restaurants of the second, first category and "luxury". The trade markup was determined according to the specified level: in canteens - 60 percent, in restaurants of the first category - 125, in "luxury" - 200. Now the markup is determined by restaurateurs, and not by the state. However, this does not change the picture much, and many entrepreneurs are still trying to “drive” into the template percentages laid down by the calculator accountant the cost of renting a room, salaries to employees, the cost of products and other expenses. At the same time, such a pricing policy not only significantly reduces profits, but can also be detrimental to the food establishment as a whole.

Determining the final price of a dish by a constant margin is the wrong and dangerous way, - says Alexander Filin, chef of the restaurant "Red Square, House 1". - With such pricing, a situation inevitably arises when dishes with a low cost come out unreasonably cheap, and with a high cost - unnecessarily expensive. In my opinion, the margin should be determined individually.

Cheaper or more expensive

So, no matter how high the level of gastronomy and service a restaurant is, the standard trade margin can cause a reduction in its profit, turnover and the number of regular guests. How to choose the optimal pricing policy in each case? This is a rhetorical question, because, as the most successful restaurateurs admit, there is simply no single pricing method that can be applied simultaneously to all menu items.

Determining the price of each menu item is a creative process that depends on many factors, including the direction of the restaurant's cuisine, its location, the size of the average check, the offer of the closest competitors, the time of year, etc., - Alexander Yudin, restaurant manager, shares his opinion "Sushi House". - The initial steps towards establishing the optimal margin are to determine the potential client: how much he is willing to part with when going to a given restaurant, what dishes and drinks he wants to see and at what yen. For example, our restaurant, due to its location, was immediately focused on employees who come to eat at lunchtime from offices located nearby. Therefore, in our case, it is unprofitable to set high yen, and we have relied on high throughput and high turnover.

Obviously, each catering establishment has its own potential client, the average bill of the establishment depends on the preferences and financial capabilities of the establishment. First of all, the price level should correspond to the idea of ​​visitors about the price category of the restaurant. In this case, visitors do not differ much from the restaurateurs themselves, dividing all food establishments into several conditional categories: with low, medium, moderate and high prices. Simply put, a person who is going to visit a restaurant makes a choice according to the offer stated in the advertisement (on pillars, invitation cards, direct mail, banners, billboards, in magazines, the Internet, etc.), expecting to spend a certain amount and receive the appropriate assortment of dishes, quality of food and service. If, when visiting a restaurant, a client encounters prices that are noticeably different from the expected level, then next time he will simply choose another institution. In this sense, there is no fundamental difference at what time of the day or day of the week a person came to a restaurant. A client who left too much (in his opinion) amount for a business lunch will not come back just like a visitor who visited a restaurant on a festive evening and was faced with low prices and an insufficiently high level of gastronomy and service. Therefore, firstly, it is extremely important to create advertising messages with clear content that does not have ambiguous interpretations. And secondly, when determining the price level, one should not forget about one rule - the higher the cost of dishes, the more demanding the client.

Low prices and acceptable quality of dishes are quite significant reasons for increasing turnover. The restaurant in a relatively short time will increase the number of visitors, which, moreover, will increase exponentially thanks to "word of mouth" - the transfer of information from visitors who have already visited the restaurant, their friends and acquaintances. With low prices on the menu, visitors are unlikely to pay attention to inexpensive serving, to the sluggishness of waiters, or to a bartender enthusiastically solving a crossword puzzle with a pencil in his teeth. But the higher the cost of dishes, the more attentive the attention of visitors will be. Guests, so to speak, will have the full moral right to study the worn or even torn shoes of waiters and managers, shabby plumbing in the toilet, and scratched furniture. You will not be forgiven for the lack of a good ventilation system and fresh flowers on the tables, and "connoisseurs of beauty" who appear out of nowhere will meticulously study the manufacturer's name on inexpensive serving items and shake their heads indignantly.

Alignment with a neighbor

In order to list all the factors that affect the size of the average bill and the price of a particular dish in a restaurant, there will not be enough imagination. However, among the primary ones are the location, the interior, the atmosphere, the qualifications of the chef and sommelier, the cost of food and drinks. In other words, every aspect that makes a restaurant or a certain dish on its menu stand out from the offer on the market is a reason to increase the price. Of course, only if the visitors themselves are ready for the declared price and if competing restaurants have not had time to create such an offer.

Difficult to prepare or an exotic dish can have very large margins, - says Alexander Filin. - In other words, if the cook has created a miracle, then he has every right to demand any money for him. In this case, it is only necessary to find the optimal price at which the offer will be in demand among restaurant visitors.

There are enough cases when this most optimal price for dishes includes a margin that exceeds the "standard" 250-300 percent by several times. For example, the author's dish of the chef of the Oxford restaurant Le Manoir aux Quat Saisons, culinary expert Raymond Blanc (Raymond Blanc) - Florette Sea & Earth salad of black caviar, truffles, lobsters, lobsters and other delicacies costs 600 pounds (about $ 1000) for portion. A popular dish of elite restaurants in Asian countries, soup from the nests of South Chinese sea swallows (nests of a retinue of fry and fish eggs) has a price in the same range. Domestic restaurants also do not suffer from a lack of expensive author's dishes. Thus, the price of a dish popular among guests of Moscow Chinese restaurants - Peking duck - for the preparation of which only imported poultry grown according to a special technology is used, reaches $250.

The uniqueness of the offer, a kind of monopoly on the presented dish, will allow setting prices limited only by the purchasing power of customers, - continues Boris Yaroslavtsev. - But the menu of a restaurant cannot consist exclusively of original and extravagant dishes, difficult to prepare, which will allow you to set exorbitant prices and, in spite of everything, will be popular with visitors. In practice, overpricing individual dishes, as well as increasing the average bill, is unlikely to increase profits, but rather serve the opposite purpose - to make em an institution uncompetitive. As a rule, adequate restaurateurs try to solve the inverse problem - to find ways to reduce the yen, and without losing the quality of the offer.

Cheaper nowhere

Of course, each dish has a cost, below which no restaurant can fall. With all the desire to stand out due to low prices, a restaurateur cannot make an extra charge on dishes, for example, by 50 or 100 percent. This restaurant will simply go bankrupt. In addition, do not forget that the presence of low prices or discounts is not in all cases a clear competitive advantage. Most regular restaurant patrons are well aware of the average level of prices for food, drinks and products. Announcing discounts on all menus, "dish of the day" or "special menu" for many visitors is tantamount to a statement that the restaurant has serious problems and management is ready to go to great lengths to attract customers. Paradoxical as it may seem, but in practice many Russian gourmets are convinced that such "marketing" hides only a reduction in the weight of dishes and a decrease in their quality due to switching to less expensive products or due to "overloading" the staff. At the same time, not all people who have the opportunity to constantly visit restaurants are ready to sacrifice quality for the sake of even significant savings.

An economically sound policy of low prices or discounts is not tantamount to a situation where a restaurant with initially inflated prices decides to lower them after some time due to the above-mentioned reduction in the weight of dishes, lowering the cost of ingredients and reducing the number of chefs. In order for discounts to give a positive result due to a significant increase in turnover, the flow of visitors must increase. And not for an abstract number of visitors, but exactly as much as it was planned long before the discounts were announced. Otherwise, low prices will be equivalent to voluntary
nomu and senseless rejection of profits. And this is one of the main disadvantages of the restaurant "dumping". With the wrong pricing policy, price cuts lead to only a short burst of demand, while it is associated with serious barriers to business development in the form of reduced profits and the subsequent need to increase prices.

Many establishments, when determining the optimal price of a dish, are primarily guided by the menu of neighboring restaurants, - points out Alexander Yudin. - But with this approach, the restaurant runs the risk of significantly reducing profits, because competing establishments always try to underestimate prices. As a rule, prices are not reduced for all menus, but only for some items. They are sold below cost in the expectation that diners will order more expensive dishes in addition to them, and in the future will come back for lower prices. In practice, customers order only dishes with a lower margin, and this can cause significant losses. Therefore, the best way out is not to try to lower prices lower than in all neighboring restaurants, but to create a competitive offer for prices and assortment, based on the strengths and weaknesses of competitors.

Up game

Various methods can be used to determine a competitive price for a dish. Here is one of them.

After determining the price segment in which the restaurant will be competitive, you can proceed to compiling the menu and calculating the cost of all dishes, - Alexander Filin builds the algorithm. - In the perception of visitors, the value of a dish consists of three components - quality, quantity and price. Therefore, the size of the trade margin is determined based on the competitiveness of the price: the lower price limit depends on the weight and cost of products, ingredients, rental costs, salaries, chefs, etc., and the upper limit depends on how much this dish can be sold in restaurant. There is a category of dishes, the margin for which should be minimal. For example, business lunches, some dishes from products with a high cost, the turnover of which should be higher. And there is a category of dishes with a maximum margin, which compensate for all costs. And above all, these are menu items with an initially low cost and dishes that are most popular with restaurant visitors. It is also necessary that the price boundaries between competing menu items are clearly defined. But all prices must be in the same price segment. For example, if one salad costs forty euros, and the other four, then this difference should be clear to the guest.

So, the prices for the menu items are determined. Thanks to the right calculation and a happy accident, the restaurant's offer became popular with visitors. And here another question arises related to pricing. After the restaurant has a circle of regular customers, and certain dishes have become especially popular, every sane restaurateur will have an idea: should I increase the price of the most popular menu items?

In principle, there is nothing reprehensible in such a desire, especially since food prices rise almost every season. At the same time, the increase in prices in the restaurant is perceived by its guests very painfully. Therefore, it is extremely important under no circumstances to raise the price of all menus at the same time. The price can be gradually increased only for signature dishes that are especially popular with guests (with the author's recipe and design, special presentation, which have no analogues in competing restaurants). And only if it does not harm this very popularity.

If a restaurateur raises the cost of dishes, then he must clearly imagine how he will explain these highest prices to his guests, Boris Yaroslavtsev warns. - For example, we explain the high prices in our restaurant with excellent service, high-quality products and highly qualified chefs. In order to keep the brand and sell the product in an expensive frame, we work all day long. But besides raising food prices, there are other options for increasing profits. For example, recently fashionable restaurateurs adhere to the following pricing model - cheap cuisine with expensive alcohol and drinks.

There is no doubt that the visitor, with all the desire, will not be able to refuse alcoholic and non-alcoholic drinks, tea and coffee. At the same time, it will have relatively low prices for dishes. This psychological move can be used with even greater success if you work with the assortment, and not just inflate prices for a typical offer for all restaurants in the city. Do not forget that in addition to author's and exotic dishes, there is a huge selection of alcoholic and non-alcoholic drinks, not counting a wide range of dry and champagne wines, armagnac, cognac, whiskey, gin, tequila, vodka and beer, quite rare varieties of tea and coffee. And not at a very high cost. Even better, if the assortment of drinks includes something that will be remembered by customers for a long time: the opportunity to participate in a real Japanese tea ceremony, a selection of all kinds of national tinctures on plants, insects and reptiles, or, for example, the "most ordinary" Kopi Luwak coffee worth up to $400 per kilogram. The "production" of this coffee is carried out by small tree animals of the viverrid family. Local residents feed the animals with ripe coffee beans, and "in gratitude" the animals leave a few grains in the excrement, treated with their gastric juice, which makes the taste of the coffee drink made from them unusually refined. Such an offer will not only be remembered by any guest for a long time, but will also allow the restaurateur to earn money, because the trade margin for tea and coffee, as a rule, exceeds the margin for dishes. But that will be a completely different story.

When we come to a restaurant, of course, we understand that it is much cheaper to fry a chop at home and boil potatoes. We're not going after this. We go for delicious and unusual food, for pleasant impressions, for the atmosphere, after all. Although sometimes it is a shame that a piece of fish costs 5 times more than raw fish in a store, and a 10-fold cheat for a cup of coffee. Why is that? Why can restaurant margins reach 1,000 percent? Answered these questions Dmitry Levitsky, founder of HURMA Group of Companies and creator of the Professional Restaurant Alliance (REAL).

cabbage and carrot

The highest margin of a restaurant is when you take a cheap product, cook it tasty and unusual. And sell the dish for decent money. As one chef friend said: "Learn how to cook cabbage deliciously, and that's all - you don't need anything else to make good money." And I agree with him. Moreover, a cheap product does not mean bad, not high-quality. It may just be a seasonal product that grows nearby. It's like cabbage.

Recently I had a discussion on social networks about how to cook carrots. Everyone posted their food. And if a talented chef takes carrots, bakes, caramelizes, cooks in sous-vide, and so on - he applies his talent and labor to it, then this carrot, at a price of 30 rubles in a store, he will be able to sell for 500 rubles per dish . And I will understand what I will pay for.

Meat

For expensive dishes, of course, there can be no big margin. For example, steaks. Yes, you also need to be able to fry them, but this is not God knows what a complicated process. Then the meat itself is expensive. A ribeye steak in the purchase costs 750 rubles, of course, there will not be a 10-fold margin on it, we will give a maximum of 100% margin.

The most expensive items on the menu are bought less often, the margin on them is not high. But the cheaper the product itself, the higher the mark-up on it can be.

Coffee

Yes, coffee is one of the most marginal products. More marginal, perhaps, only tea bags. But coffee does not bring much benefit to the restaurant. Here is a story: let the cost of a cup of coffee be 15 rubles, but it is sold, a cup, for 150. But it’s scary to imagine how many these cups need to be sold per day in order to make at least some profit.

Everyone illusory believes that since there is such a large margin, then coffee makes huge profits. But in reality, a restaurateur who opens a coffee shop quickly realizes that he needs to sell thousands of cups a day to earn anything tangible. Let you earn 150 rubles on each cup, 10 cups is only 1.5 thousand, and one hundred cups a day is 15 thousand. Most often, there are only 10-15 tables in a coffee shop. Our girls like to come to sharpen their hair, take a cappuccino and chat. They sat for an hour, paid 300 rubles. And the tables are nothing.

So you can not earn anything, with a huge margin - 10 times. Therefore, only the coffee shop that sells a lot of coffee to go earns. Or switch to a full menu and make money on food.

Alcohol

Here the situation is this: wine, and other drinks that you just poured into a glass and served - you can’t make a high markup on them. They didn't have to work hard. Therefore, the prices for wine, although higher than the purchase and store, but not much. I can't sell a bottle of water that everyone knows is worth 100 rubles on the shelf in the store, with the same markup as a complex dish. It is not right. No one will simply buy it - what is there to pay for.

But cocktails, drinks, where the bartender applied his art, his work - yes, customers are ready to pay for them much more than mixed drinks cost.

What is included in the price of the meal

When people complain that restaurateurs cheat, they often do not understand our economy. The cost of dishes includes the work of waiters, rent of premises. You have to pay 1.5 million a month for the premises (I'm talking about Moscow prices, and this one is far from the highest), if you have a large restaurant, then the monthly payroll for the staff will be 2, and possibly more, million rubles. We add here taxes, utility bills. And all these expenses should cover the prices of food and drinks in the restaurant. Therefore, a restaurant dish cannot cost a little more than the cost of the products included in it.

What to do?

It is hardly possible to do something with rental prices. I'm talking now about the level of restaurateurs. But it is more profitable for restaurateurs themselves to have lower prices for dishes. Then a wider circle of people will come to restaurants. Why do so many people eat in restaurants in Europe? Look: you go to a cafe and you get a plate of food. To have dinner at home, you need to buy food, cook, wash dishes - a lot of things. And if we compare the cost of a home plate and a restaurant one, then in the end the difference is small. And ours is an abyss.

The second direction is procurement. I think it's very important to connect with suppliers. This is also why we are creating the Professional Restaurateurs Alliance. In many countries of the world there are purchasing unions, only this practice has bypassed us. By uniting, restaurateurs will be able to guarantee suppliers the required volumes (no one wants to supply a couple of boxes of apples and a few pumpkins to a restaurant - everyone needs scale and large guaranteed supplies). If restaurants in one city unite and start working with suppliers collectively, then suppliers will be able to give them good prices. For example, when opening a fish restaurant, my colleague tried to negotiate low prices for seafood with suppliers. He guaranteed good volumes of purchases. Not a single supplier believed, they believed that the restaurant would not be able to buy seafood in normal quantities. As a result, the restaurateur bought a year ahead of the supply of seafood and achieved the same low price. But not everyone has such opportunities. And in this case, collective orders will help.

When determining the price of sold products to compensate for distribution costs and ensure a certain rate of return, it includes an additional trade margin. This markup is included in the selling price of the product by adding it to the cost of raw materials (Fig. 1).

The size of trade allowances can be differentiated depending on the type of product, depending on the volume, conditions for the provision of services, time of implementation and consumer demand.

The executive authorities of the constituent entities of the Russian Federation may introduce state regulation of markups on products (goods) sold by canteens and canteens at general education schools, vocational schools, secondary specialized and higher educational institutions. The right to regulate mark-ups in canteens and canteens at educational institutions has been granted to local executive authorities on whose territory these enterprises are located.

The level of prices for products and goods sold in canteens and canteens, which are on the balance sheet of industrial enterprises and organizations, is determined taking into account the costs of their maintenance, the amount of funds allocated for compensation to reduce the cost of food for workers and employees, working conditions, etc.

Rice. 1. The composition of the trade markup.

If the canteen carries out independent activities, then the accounting of business transactions is organized using both production cost accounts (account 20 “Main production”) and accounts for accounting for goods and sales expenses (account 41 “Goods”, account 44 “Sales expenses”). “).

Accounting for distribution costs can be organized in accordance with the methodological recommendations for accounting distribution costs. All indirect costs (distribution costs) of the public catering organization are accounted for on account 44 “Sales costs”.

1) the costs of delivery, storage and packaging of goods;

2) labor costs;

3) deductions for social needs;

4) depreciation of fixed assets;

5) expenses for rent and maintenance of buildings, equipment, inventory and vehicles; disinfection of premises;

6) expenses for the purchase of dishes, appliances, overalls, table linen and other items;

7) expenses for fuel, gas, electricity for production needs;

9) loss of goods and technological waste; 10) other expenses.

In addition to these costs, I would like to note special items of distribution costs:

Payment to medical institutions (polyclinics, sanitary and epidemiological stations) for medical examination of catering workers; the cost of soap, first aid kits, medicines, dressings, etc.;

Expenses for the arrangement and maintenance of rest rooms, boilers, tanks, washbasins, showers, locker rooms, lockers for special clothes, dryers and other equipment (the provision of these services to employees is related to the specifics of production and, as a rule, is provided for by a collective agreement);

Expenses for conducting cash management (expenses for cash roll stamps, cash receipts, cash register tapes, the cost of ink ribbon and ink for the printing mechanism of cash registers, for the collection of cash proceeds, fees to third parties for service, technical supervision and maintenance cash registers, etc.);

Expenses for examination and laboratory analysis of goods, products and food.

Later, the features of write-off of distribution costs will be considered.

In accounting, the trade margin is taken into account on account 42 "Trade markup", sub-account "Trade markup (discount, cape)".

To calculate the amount of the markup related to the sold goods (sold overlay), a special calculation method is used, in accordance with paragraph 12 of the "Methodological recommendations for accounting and registration of operations for receiving, storing and dispensing goods in trade organizations", approved by the letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5.

Let's consider possible options for reflecting in the accounting of operations for the issuance of raw materials from a warehouse to production and the calculation of a trade margin using an example.

Example 2

According to the invoice for the release of goods from the warehouse of the restaurant "Plyushkin" LLC, products with a total value of 80,000 rubles were transferred to the kitchen. at the purchase price excluding VAT. Accounting for products in the organization is carried out at sales prices. Suppose that a single trade margin is set for all types of products - 50%.

The selling price of these products will be the sum of the purchase price (80,000 rubles) and the trade margin - 40,000 rubles. (80 000 rub. X 50 %). Total: 120,000 rubles. (80,000 rubles + 40,000 rubles).

Let's consider the options for calculating the trade margin in the accounting of the LLC restaurant ^ Plushkin. ,

^ Option 1. Calculation of the trade margin when posting products to ^

DEBIT 41 CREDIT 60

- 80,000 rubles. – received products from the supplier (at the purchase price);

DEBIT 41 CREDIT 42

- 40,000 rubles. – a trade margin has been charged (80,000 X 50 %);

DEBIT 20 CREDIT 41

- 120,000 rubles. - products are released from the warehouse to the kitchen, accounted for at sales prices.

Option 2. Calculation of a trade margin when transferring products from a warehouse to production (kitchen):

DEBIT 20 CREDIT 41

- 80,000 rubles. - release from the warehouse to the kitchen of products accounted for at purchase prices without VAT;

DEBIT 20 CREDIT 42

- 40,000 rubles. – a trade margin was charged attributable to products transferred from the warehouse to the kitchen (80,000 X 50 %).

According to the Chart of Accounts and Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation of October 30, 2000 No. 94n, the amount of markup on the balance of unsold products at public catering enterprises can be determined in a manner similar to that in force at retail trade enterprises at a percentage calculated based on from the ratio of the value of the trade margin on the balance of products (raw materials) at the beginning of the reporting period (month) and the turnover on the credit of account 42 “Trade margin” to the amount of products made from these products sold at sales prices per month and the balance of products at the end of the month ( also at sale prices).

Accordingly, if a public catering enterprise enters products into a warehouse (pantry) at selling prices, taking into account the trade margin, in this case it is necessary to take into account both the remains of raw materials in the warehouse of the enterprise and the remains of raw materials in work in progress.

If the calculation of the trade margin is carried out only at the stage of transfer of raw materials to production (kitchen), then the value of the trade margin attributable to sold products is calculated based on the balance of raw materials in work in progress at the beginning and end of the reporting period (month).

The above calculation of the average percentage of the realized trade imposition for catering organizations can be represented by the following formula:

Multiplying the resulting average percentage of the sold trade overlay by the cost of products sold at selling prices, we determine the value of the trade margin attributable to it.

Consider options for calculating the average percentage of the realized overlay.

Example 3

Restaurant "Pirozhok" Ltd. carries out posting of products at sales prices. For convenience and clarity of calculations, we assume that the value of the trade margin is the same for all products and amounts to 50%, VAT is also taken into account as part of the trade margin.

At the beginning of the reporting period (month), the balance of food in the pantry of the restaurant amounted to 15,000 rubles. at sales prices. Accordingly, the account balance is 42 - 5000 rubles.

During the month, products were purchased and credited at the selling prices for a total value of 600,000 rubles. At the same time, the selling price includes a trade margin of 200,000 rubles.

During the reporting period, raw materials were transferred to the kitchen (into production) in the amount of 550,000 rubles. at sales prices (including a trade margin of 183,333 rubles). For the convenience of calculations, we will accept the condition that on account 20 there were no balances of work in progress at the beginning of the reporting month. The rest of the products in the warehouse - 65,000 rubles. (15,000 rubles + 600,000 rubles - 550,000 rubles). During the reporting period (month), finished products (kitchen products) were sold at selling prices through the distribution of a restaurant with a total value of 354,000 rubles. and released from the pantry of the restaurant to another structural unit (buffet) of finished products with a total value of 59,000 rubles, of which products were sold for 53,100 rubles. The balance of products (work in progress) at the end of the month amounted to 137,000 rubles. (550,000 rubles - 354,000 rubles - 59,000 rubles). There were no remnants of unsold products (products) at the beginning of the month in the buffet. Accordingly, the balance of unsold products at the end of the month amounted to 5900 rubles. (59,000 rubles - 53,100 rubles).

Suppose that for the reporting period (month) the total value of the distribution costs of the restaurant, accounted for on account 44 “Distribution costs”, amounted to 45,000 rubles. In this case, the amount of transportation costs attributable to the balance of products in the warehouse, we will accept conditionally (without a separate calculation) in the amount of 2000 rubles. Accordingly, the costs of appeals with a total value of 45,000 rubles will be written off to the sales accounting account (account 90). - 2000 rubles. = 43,000 rubles.

To calculate the value of the realized trade margin, we will group the data for the reporting period (month) on accounts 20, 41, 42 as a whole for the Pirozhok LLC restaurant. In addition, in this grouping, such a calculation can be carried out in two ways:

With the method of calculating the trade margin when posting products to the warehouse;

With the method of calculating the trade margin when transferring products to production (to the kitchen). Data for examples are given in table. 1, 2, 3.

Table 1

The movement of products in the pantry (in stock) of the restaurant.

Account 41 sub-account "Products in stock"

table 2

The movement of raw materials and finished products in production (in the kitchen).

Account 20 "Main production"

Table 3

The movement of finished products (products) in the buffet

Using the above data, we present an algorithm for calculating the percentage of the trade margin attributable to sold products included in the sales prices of sold kitchen products.

Stage 1. Calculation of the percentage of the realized trade overlay. For restaurants that keep records of raw materials at sales prices from the moment the products are credited to the pantry:

((5,000 rubles + 200,000 rubles): ((354,000 rubles + 53,100 rubles) + (65,000 rubles + + 137,000 rubles + 5900 rubles))) H 100% \u003d 33.3333 %.

For restaurants that charge a trade margin when transferring products from the pantry to production (kitchen):

(183,333 rubles: ((354,000 rubles + 53,100 rubles) + (137,000 rubles + 5900 rubles))) H W 100% \u003d 33.3333%.

Stage 2. The value of the trade margin relating to the selling price of the restaurant's products sold will be: (354,000 rubles + 53,100 rubles) H 33.3333% = 135,699.86 rubles. Since in the above example the trade margin is the same for all products, the trade margin attributable to sold products can be calculated as follows: (354,000 rubles + 53,100 rubles): 1.5 × 50% \u003d 135,700 rubles.

As follows from the example, the calculation of the value of the trade margin attributable to sold products does not depend on the moment the trade margin is charged (when the products are credited to the warehouse or when they are transferred to production). A slight discrepancy in this case arose due to a rounding error in the calculations.

In accounting, the above operations for the sale and sale of products (products, dishes) must be reflected in the following entries:

DEBIT 50 CREDIT 90 sub-account "Revenue"

- 407,100 rubles. (354,000 + 53,100) - products were sold through the distribution of a restaurant and a buffet;

- 354,000 rubles. - written off the cost of raw materials in products sold through the distribution of the restaurant;

DEBIT 90 sub-account "Cost of sales" CREDIT 41

- 53,100 rubles. - written off the cost of raw materials in products sold through a retail network (buffet);

DEBIT 90 sub-account "Cost of sales" CREDIT 42

– RUB 135,700

– the value of the trade margin attributable to sold products was canceled (according to stage 2);

DEBIT 90 sub-account "VAT" CREDIT 68 sub-account "Settlements with the VAT budget"

- 62,100 rubles. (407,100 rubles: 118 X 18%) - VAT is charged on the cost of products sold;

DEBIT 90 "Sales costs" CREDIT 44

- 43,000 rubles. - disbursement costs are written off;

DEBIT 90 sub-account "Sales profit/loss" CREDIT 99

- 30 600 rubles. ((407,000 - 135,700) - 62,100 - 43,000) - profit from the sale of products through the distribution of the restaurant and buffet.