How is inventory accounting carried out in a restaurant?

Managing a restaurant includes regularly taking inventory. The manager calculates the available funds and compares them with figures from the accounting reports. The results obtained show the amount of profit received by the establishment. It is difficult for inexperienced restaurateurs to organize accounting correctly. Our article will help you understand the features and procedure of this work.

What is inventory in a restaurant?

The success of the restaurant business is impossible without constant monitoring of the kitchen, bar, and warehouses. The administration of the establishment must systematically check how many products are delivered to the warehouse, whether they are stored correctly, and whether the technological maps for preparing dishes are followed.

During accounting, the volume of consumed reserves and balances is revealed. Not only products are counted, but also inventory, consumables, and cleaning supplies. The obtained result is compared with accounting reports. Such checks help detect shortages, thefts, and errors in storage and accounting.

Why do you need an inventory?

By regularly checking the material and financial base, the restaurant administration reduces the risk of losses. Inventory counting allows you to detect three types of inconsistencies in documents and actual resources:

surplus – excess volume of goods in warehouses compared to data in reports;

shortages – shortage or complete absence of a number of products;

regrading - the lack of one raw material is replaced by another, similar in appearance.

Thanks to regular inspections, management determines the amount of net profit of the establishment, finds errors in storing raw materials and preparing dishes. Checking inventories helps to adjust the volume of purchases in the future and change technological maps.

Systematic accounting is one of the main tools for managing the work of cooks, bartenders, and storekeepers. By identifying violations, the restaurant administration maintains work discipline.

How often is inventory taken and who is responsible for it?

The duration of the accounting period in catering establishments depends on the type of product. The stocks of semi-finished products and food products used in preparing dishes are checked monthly . Household chemicals are taken into account at the same frequency. Remains are reviewed once a week. Bars operating out of large restaurants conduct an inventory of alcoholic beverages at the end of each working day. If the restaurant administration suspects staff of theft, an unscheduled accounting is carried out. In such situations, balances or products of certain categories are counted.

When there is a change in an employee bearing financial responsibility, an unscheduled inspection is also organized. It is required upon expiration of the contract with the restaurant manager, chef, storekeeper and other persons who have property obligations to the enterprise.

Managers are responsible for organizing accounting, for example, a senior chef audits kitchen funds, a bar manager audits drinks, food raw materials, and equipment used in the bar.

Types and stages of inventory

There are two main types of accounting – complete and incomplete. The first involves checking all the funds of the establishment, including products, equipment, and consumables. Such an event is held at the end of the month in all departments of the restaurant or cafe simultaneously. The main goal of management is to establish consistency between reported and actual data.

An incomplete inventory means checking certain categories of goods that are expensive or bring the greatest profit. These include alcoholic beverages, delicacies, and meat products. Typically, an incomplete audit is carried out when employees are suspected of theft or neglect of the establishment’s supplies.

The inventory process is divided into three stages:

preparation - involves appointing those responsible, preparing an accounting database, printing inventory forms;

counting balances - includes checking goods directly in warehouses, refrigerators, cabinets;

comparison of results - represents a reconciliation of figures in inventories and a report on balances.

The accuracy of the data obtained depends on the correctness of filling out the documents.

Preparing for inventory

Before accounting begins, it is necessary to collect all invoices and write off goods subject to write-off. Management appoints employees responsible for material assets. Such responsibilities are usually assigned to the storekeepers, head cook or bar manager, or business manager. The appointment is documented by an agreement or power of attorney regarding financial responsibility.

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Next, they issue an order to conduct an inventory and notify employees about it. By the deadline established in the order, the following accounting documents are prepared:

• invoices;
• write-off acts;
• acts of moving goods between warehouses;
• technological maps of dishes.

Inventory forms are printed in advance. It is recommended to make separate forms for each kitchen, bar, and sales area. Inventory and consumables are recorded in separate inventories.

Selecting a person in charge and composition of participants

The management of a restaurant or cafe appoints a permanent commission. As an option, independent experts are selected from among accountants and employees who bear financial responsibility. The establishment's employees prepare warehouses in advance - they clean up shelves and refrigerators, check expiration dates, and turn goods labels up.

Another verification option is without the participation of financial experts. The manager and production manager are appointed responsible. All employees whose shift falls on the day of the audit also participate.

Selection of inventory technology

Verification methods depend on the specifics of the establishment. If a cafe specializes in ready-made culinary products, such as baked goods, the products are inventoried individually. It is recommended to check stocks and balances every 2-3 days or at the end of each working day. This will help to immediately identify personnel theft and errors in documentation. It is important for bars to account for alcoholic beverages on a daily basis.

Restaurants with a full production process use the same inventory technology - counting the actual number of goods in warehouses and kitchens. Packages are counted individually, moving from left to right. The results are immediately recorded in the inventory. Having completed the inspection of the storage location, the commission members sign the document.

If an establishment sells takeout and delivery, they take inventory not only of the stock of goods, but also of the packaging. Accounting is carried out at least once a week. The work is greatly simplified with an automated system. Upon completion of accounting, verification acts are entered into it. The program immediately reflects the amount of balances, surpluses and shortages.

Inventory results: what to do with discrepancies

If inventory figures and actual data do not match, it is important to find the reasons. To do this, restaurant management must carefully examine the technological maps and check whether the calculation of products has been carried out correctly. Additionally, you should study the consumption of inventories for which shortages systematically occur. The absence of errors indicates that inexperienced cooks are violating the recipes of the dishes. The situation is usually corrected by improving the qualifications of cooks.

If there is a shortage of products that are not processed in the kitchen (drinks, sweets), the invoices are checked again. The discrepancy may be caused by incorrect write-off of expired raw materials or theft.

How to fix errors in post-inventory processes

Upon completion of the inspection, it is necessary to compile a list of goods for which discrepancies arose. Then check the data from the invoices from the supplying stores and compare them with the volume of products received at the warehouses. If the numbers converge, it is necessary to monitor the work of the restaurant employees. They may incorrectly write off spoiled raw materials or change the recipe of dishes. Usually such mistakes are made by inexperienced cooks and bartenders.

Personnel must clearly know the procedure for accepting and writing off products , as well as moving them within the establishment. It is recommended to create checklists for employees that describe the algorithm of each process. If you check documentation and balances every 2-3 days, the likelihood of errors is reduced to zero.

What can be revealed from the results of inventory in a restaurant?

Accounting shows omissions in any of the business processes, from the acceptance of goods to the movement of resources within the establishment.

Here are the most common mistakes:

double positions - in receipt documents and technological maps the same product goes under different names;

incorrect indication of accounting units - the quantity of goods is indicated either in kilograms or individually;

arbitrary replacement of raw materials - cooks use another, similar in appearance, instead of the finished product;

violation of technical specifications - during cooking, the volume of ingredients increases or decreases;

incorrect calculations - the percentage of inevitable losses is not included in the technological maps;

theft of products - staff deliberately allow shortages or mis-sorting.

Accounting results may reveal errors made during the previous inventoryarizations and incorrect execution of documents.

How to avoid theft in a restaurant

Regular shortages during inspections indicate thefts organized by employees. Ideal indicators are also a reason to be wary, since in public catering there is always a small percentage of discrepancies. Impeccable results confirm the fact of fraud with documents or goods.

Unscheduled inventories are an effective way to track thieves. The use of an automated system simplifies this task. It provides for the selection of positions for recording results. Thanks to this, the inspection can be carried out during the work of the establishment, without waiting for the end of the shift. Video surveillance and a beverage bottling control system help prevent theft in the sales area of a cafe or bar.

It is more difficult to detect theft in the kitchen, especially when cooks collude with accountants. In this case, it is necessary to regularly check the technological maps and the weekly consumption of products. A discrepancy in numbers indicates a substitution of ingredients or an underestimated portion size.

What percentage of shortage is considered normal?

If the inventory results show discrepancies of up to 3%, management has no cause for great concern. Such results are considered acceptable, especially for a newly opened establishment. Careful monitoring of technological maps helps correct the situation.

In coffee shops, a shortage of up to 5% is considered normal when it comes to finished products. For fast food cafes, a discrepancy of up to 5% is allowed, taking into account ready-made dishes and semi-finished products.