Im here again👯 hello, today we will in chapter 6. For today we will learn about storing and issuing controls. It is also an important process in food service operations. lets start..
DIRECT?
DIRECTS are charged to food cost as they are received, on the assumption that these perishable items are purchase for immediate use. Food will be transfer to appropriate facility or near the kitchen and will be used entirely in food preparation on the day they are received.
STORES?
STORES are described as consisting of staples. When purchased, these food are considered part of inventory until issued for use and are not included in cost figures until they are used.
Storing objectives:
√ To determine the value of goods in stock
√ To compare the value goods actually in the stores at particular time
√ To list slow moving items
√ To compare the usage of food sales, to calculate food % and gross profit
√ As a deterrent against loss and pilferage
Inventory Turnover:
√ A measure of the number of times inventory is sold or used in a period amount of time
√ Inventory turnover rate is calculated by
Formula :
Average inventory
= opening inventory + closing inventory / 2
Inventory turnover
= Food cost / average inventory
Physical and Perpetual Inventory Control System:
~ Perpetual inventory is a running record of balance on hand for each item of goods in a storeroom. It provides a continuing record of food and supplies purchased, in storage and used
~ Physical inventory is an actual account of items in all storage. Taken at the end of each month, in orders two or three times a year. also used to determine food cost
Controls for issuing products from storage:
- Conditions of facilities and equipment
- Arrangement of food
- Location of facilities
- Security of storage area
- Dating and pricing of stored food
CONCLUSION
Thats all for my blog today. I hope after this can storing because there are many knowledge about it .
THANK YOU👯
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