Presentation Cost Control

a) Baverage at 1st April 2016 + Purchase of raw materials baverage at 30th April 2016

    1 500
+30 000
------------
  31 500 ( total available for sale )
-   2 800
------------
  28 700 ( cost of food issued )
+     580
+  2 200
------------
  31 480
-      280
-   3 400
-   1 900
------------
  25 900
-   1 500
------------
  24 400 ( cost of food consumed )
-   3 300
------------
  21 100 ( employees meals )
------------

  21 100 ( cost of the consumed )
-   3 300 ( meals of employees )
------------
   17 800 ( cost of food )
------------

B) Calculate the food cost (%) if the average monthly food sales is RM65 000

Food cost (%) = Food Cost
                            ---------------
                             Food Sales

                          = 17 800
                             ----------
                             65 000

                          = 27.4 %

C) Calculate the cost of baverage sold

    1 500
+10 000
------------
  11 500 ( total available for sale the month )
-      600
------------
  10 900 ( cost of baverage issued )
-      800 (  transfer from bar )
+     280 ( transfer to bar )
------------
  10 380
------------




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