title: ÐÐ°Ð»ÑÐºÑÐ»ÑÑÐ¸Ñ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¾Ð±ÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐÐ Â«ÐÐµÐ½ÐµÑÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Calculation of food cost of products in the organization of public catering (on the example of LLC âPKDâ Venetsâ)
Creators: name: ÐÑÐ±Ð°Ð½Ð¾Ð²Ð°, ÐÐ½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: ÐºÐ°Ð»ÑÐºÑÐ»ÑÑÐ¸Ñ
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð¿ÑÐ¸Ð±ÑÐ»Ñ
ÑÑÑÑ
Ð·Ð°ÑÑÐ°ÑÑ
Ð²ÑÑÑÑÐºÐ°
ÑÐµÑ Ð½Ð¸ÐºÐ¾-ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ°Ñ ÐºÐ°ÑÑÐ°
ÐºÐ°Ð»ÑÐºÑÐ»ÑÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÐºÐ°ÑÑÐ¾ÑÐºÐ°
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐµÐ¼Ð¿ Ð¿ÑÐ¸ÑÐ¾ÑÑÐ°
ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÑ
calculation
cost
profit
account
costs
revenue
technical and technological card
calculation card
financial analysis
rate of increase
rentability

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ Â«ÐÐÐ Â«ÐÐµÐ½ÐµÑÂ». 
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ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð±ÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÑ Ð¿Ð¾ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸, Ð¸Ð¼ÐµÑÑÐµÐ¹ Ð½Ð¸Ð·ÐºÐ¸Ð¹ Ð¾Ð±Ð¾ÑÐ¾Ñ Ð¸ Ð²ÑÑÐ¾ÐºÑÑ Ð·Ð°ÑÑÐ°ÑÐ½ÑÑ ÑÐ°ÑÑÑ Ð½Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð¾.
ÐÑÑÐ²Ð»ÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾ÑÐµÑÑÐ° ÐºÐ°Ð»ÑÐºÑÐ»ÑÑÐ¸Ð¸ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸ Ð² ÐºÐ°ÑÐµ-ÐºÐ¾Ð½Ð´Ð¸ÑÐµÑÑÐºÐ¸Ñ, Ð¿ÑÐ¸Ð½Ð°Ð´Ð»ÐµÐ¶Ð°ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐÐ Â«ÐÐµÐ½ÐµÑÂ».
ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½ ABC-Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¾Ð²Ð°ÑÐ½ÑÑ Ð³ÑÑÐ¿Ð¿ ÑÐµÐ»ÑÑ ÑÐ°Ð½Ð¶Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸Ñ Ð¿Ð¾ ÐºÐ°ÑÐµÐ³Ð¾ÑÐ¸ÑÐ¼Ð¸ Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð½Ð°Ð¸Ð¼ÐµÐ½ÐµÐµ ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½ÑÑ Ñ ÑÐ¾ÑÐºÐ¸ Ð·ÑÐµÐ½Ð¸Ñ Ð½Ð¸Ð·ÐºÐ¸Ñ Ð¿ÑÐ¾Ð´Ð°Ð¶ Ð¸ Ð²ÑÑÐ¾ÐºÐ¾Ð¹ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸.
ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð½ÐºÐµÑÐ½Ð¾Ð³Ð¾ Ð¾Ð¿ÑÐ¾ÑÐ° Ð¿Ð¾ÑÑÐµÐ±Ð¸ÑÐµÐ»ÐµÐ¹ Ð¿Ð¾ Ð¿ÐµÑÐµÑÐ¼Ð¾ÑÑÑ ÑÐ¾ÑÑÐ°Ð²Ð¾Ð² Ð¿Ð¾Ð·Ð¸ÑÐ¸Ð¹ Ð² Ð¼ÐµÐ½Ñ, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¿Ð¾Ð»ÑÐ·Ñ-ÑÑÑÑ Ð½Ð°Ð¸Ð¼ÐµÐ½ÑÑÐµÐ¹ Ð¿Ð¾Ð¿ÑÐ»ÑÑÐ½Ð¾ÑÑÑÑ. Ð Ð°ÑÑÑÐ¸ÑÐ°Ð½Ð° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð² Ð²Ð¸Ð´Ðµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ð¸ Ð² Ð´ÐµÐ½ÐµÐ¶Ð½Ð¾Ð¼ Ð²ÑÑÐ°Ð¶ÐµÐ½Ð¸Ð¸ Ð¸ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐ¿ÑÐ¾ÑÐ°.
description: The object of the research is LLC "PKD" Venets ". 
The objective is to analyze the organization of the calculation of the cost of product at LLC "PKD" Venets " and to development the rec-ommendations for its reduction.
Based on the analysis of the financial results of the company, measures were proposed to reduce the cost of production, which has a low turnover and a high cost part of production.
The main features of the process of costing products in the cafe-pastry shops belonging to the company "PKD" Venets "are identified.
An ABC analysis of product groups was conducted with the aim of ranking them by categories and identifying the least profitable in terms of low sales and high cost.
Recommendations on the basis of a questionnaire survey of consumers on the revision of the positions in the menu that are least popular are proposed. Calculated the economic efficiency of the proposed measures in the form of savings in monetary terms and increased demand.