МЕТОДИКА ФОРМИРОВАНИЯ И ОЦЕНКИ ПОКАЗАТЕЛЯ «ФУДКОСТ» НА ПРЕДПРИЯТИЯХ ОБЩЕСТВЕННОГО ПИТАНИЯ

Abstract

the procedure of evaluation and analysis of the economic subject of public catering in practice includes the calculation of indicators due to the industry specificity of the food industry. One of these indicators is the food cost, which should be considered from the point of view of the scientific approach; to systematize the practical features of its formation and evaluation, as well as to identify the factors affecting its importance. The author proposes a form of management report for the analysis of food prices and margin at catering enterprises.