How to 100% increase the profit of the institution. How much do restaurants charge? Total controllable costs

Founder of the farmer cooperative Lavkalavka

“In April, we finally received an alcohol license for a restaurant, and we decided that here we need to do everything somehow differently. Not in the usual way, but in the right way. When a bottle arrives at any bar, they put a markup on it of 3-4 "ends" - 300-400%, sometimes a little more, sometimes less. We thought and decided that the very fact of opening a bottle by a bartender should not be the reason for such an increase in price. It is clear that when they work with food in the kitchen - they prepare it, cook it in sous vide for several hours, steam it, boil it, heat the Russian stove for this, a lot of people can participate in creating a dish - this is one thing. Another thing is when a bottle is uncorked, put on the table, and because of this it becomes four times more expensive. It's not fair.

So our wine list will be doubly innovative. Firstly, we serve only high-quality Russian alcohol produced in small family farms, which few people do in Moscow. And secondly, we decided to sell all alcohol at the price of the store. Therefore, a glass of grain distillate now costs from 70 rubles, a glass of wine from 110 rubles. Thus, we want to start a trend to revise the price policy for alcohol in restaurants. At least for local Russian alcohol.

Our restaurant is gourmet in a good way. Based on these gourmet values, we chose alcoholic beverages. But even now, many people treat Russian alcohol with distrust. Our pricing policy is another tool to attract people and show the full value of Russian wine and distillates. By the way, in the long-standing Afisha blind test, the sommeliers were skeptical, but at the same time they chose Russian wine, not foreign. In general, as our friend Viktor Puzo says, drink with us. Let's make the world a little fairer."

Prices for Russian alcohol in the Lavkalavka restaurant

White wine (150 ml)

"Vedernikov", harvest of 2013, - 230 rubles.

Château le Grand Vostock, 2013 vintage - 110 rubles

"Burnier", harvest of 2009, - 220 rubles.

Red wine (150 ml)

"Vineyard Gostagai", harvest of 2013, - 160 rubles.

"Vedernikov", harvest of 2013, - 300 rubles.

Château le Grand Vostock, 2007 vintage - 240 rubles

Distillates (50 ml)

Praskoveysky winery, Russia, - 125 rubles.

"Rodionov with sons", Russia-Poland, - 70-255 rubles.

"Village moonshine", Lithuania, - 140 rubles.

How is the price of wine in restaurants formed?

Founder of the wine club Invisible

“Wine in Moscow is a sore subject. This is not a conspiracy of importers or winemakers, it is a vicious circle. Restaurateurs believe that visitors do not understand wine, so you can put anything you want, and visitors come and take whatever they want. So it turns out that restaurateurs hold their guests for suckers, and those of them - for bastards with wild prices.

At one time, I carefully studied the wine lists of Moscow and St. Petersburg and drew conclusions. The card of any restaurant is divided into three parts: in the first group it is any red wine with a purchase price of no more than 400, in general there are no more criteria. The second group consists of "rich" wines and champagne, expensive, with a well-known name, designed for those who do not understand, but found familiar letters and therefore ordered. The third category - endangered - is thoughtful positions. That is, when, when forming a wine list, a person thought why he needed this wine. In bad restaurants, the first two groups dominate, in good ones - half of the wine list from the third group.

The first to do something human in terms of choice and wine, and prices for it, was the Bread and Wine cafe. They have the cost of a bottle of wine in the establishment is equal to the cost of this bottle on the shelf. They understand that it is better to sell a thousand bottles and earn 500 rubles on each than to try to sell 50 bottles, but try to get 5,000 from each. They work for patency, and they are good at it. Another normal guys - I Like Wine. They tried to make an understandable map, which explains in simple terms how one wine differs from another.

In Akimov, to be honest, there is something to throw a stone at. When they supplied Russian wine last summer, the premium on it was six times. Wine at retail prices is a slyness, many people declare this, but everyone forgets that alcohol is supplied to restaurants at purchase prices. At Lavkalavka this time everything is fair: the purchase price of Renaissance wine is less than 500 rubles, it gets on store shelves for 570-800 rubles, in the Lavka wine list it costs 730 rubles. Well done, what can I say."

What are the prices for beer in bars?

Co-owner of the bar "All your friends"

“For beer and cider, there is always a minimum markup: it’s still not vodka or wine. For beer, we have a difference with the purchase price of 2–2.5 times, sometimes even less. It all depends on the particular drink. We try to keep prices low and work at the expense of turnover. Despite the fact that over the past few months, purchase prices have increased by about 15%, both for foreign beer and Russian beer, we have left the same price tag.

They don’t make much money on beer in bars, the average markup in other places is 3 times. Cocktails are another matter: Long Island and whiskey-cola are marked up by 7–8 times. We are going to open another bar soon, with strong alcohol, but we will try to keep prices low there too. We will work on attendance. It seems to me that people are now more and more gravitating towards adequate prices.

Lavkalavka are the last people who should worry about this, they themselves have terrible markups, including for craft beer. However, it’s not just them now.”

Why are cocktails expensive in Moscow?

Chef bartender at the Moskovsky bar at the Four Seasons Hotel

“Why our cocktails cost so much is a company secret. All prices in our establishment are tied to internal marketing agreements, which are kept secret. Our hotel is still different from Lavkalavka, we have an international brand. We are the Titanic, we cannot be compared with any Novikov or Ginza restaurant. Our prices depend on many factors, including the Four Seasons brand itself. I would love to make cocktails for 300 rubles, but, believe me, the president of Argentina, who is visiting us now, will not be comfortable sitting next to the contingent who came for such prices. In this regard, pricing policy is a kind of face control. We have the most expensive square meter in Moscow - this is also the reason for the high cost of cocktails. But I want to note that we did not raise prices because of the crisis. Our average price is lower than in the City Space bar - it's 770 rubles. The most expensive cocktail costs 1200 rubles. It has a complex technological production, completely different ingredients and alcohol ratio. It should cost, in theory, much more.

Chef bartender of the restaurant Delicatessen

“The formula for calculating the price of cocktails is the same for everyone: a markup is added to the cost of the ingredients, in Moscow it usually amounts to 200-300%. We have a small wholesale, expensive rent, a high salary for the staff - in order to cover all this with an average turnover of the institution, we have to set a mark-up on alcohol from 200%. What Akimov announces seems more like a PR move to me. They talked only about wine and polugar - for the rest of the alcohol, maybe the prices will be the same as everywhere else. Maybe it's a marketing policy, I don't know.

Bar to bar is also different. It's one thing, as Akimov said, to uncork a bottle and pour it. Quite another thing is to make a cocktail. This requires good specialists, not two students. Real bartenders are also educated, they are famous - you have to pay for all this. In Delicatessen, cocktails cost from 400 rubles. It all depends on the components. Conventionally, if you make a cocktail from French cognac, then the drink will immediately cost more than 700 rubles.

Cheap cocktails are usually put in places that work on the back. For example, discos always know that they will recoup all this money overnight. If the share of alcohol in the menu is not very large, then prices have to be raised. In addition, you have to pay for comfort, waiters, a lot for that. Take for example Pivbar on Mayakovskaya: they keep prices low largely due to the fact that they don't have waiters. You come to the counter yourself, order and sit wherever you want. It's also an option."

The restaurant business seems simple. You buy groceries, you cook, you sell at a premium. But it only seems. The profit of a newly opened establishment, in addition to the quality of the cuisine, depends on many factors: good location, quality, selection of waiters, beauty of decorations, comfort of furniture, cleanliness and atmosphere of the dining room, and dozens of other little things. But still, the revenue is provided by the dishes and drinks presented in the menu.

They can vary greatly in price, and most importantly - in cost. The higher the price and the lower the cost, the higher product margin. It is high-margin dishes that provide profit to catering establishments at good times and allow them to stay afloat in crises. What dishes and drinks are the most marginal?

In preparing this material, journalists I.Q. Review did their "homework" and looked for the answer to this question in open sources. Surprisingly, there is almost nothing on the Internet on this topic, there was only one article slightly touching on the topic. Basically, all the materials on the topic of restaurant margins go back to economic factor analysis and are written for hired economists and restaurant consulting specialists working for the network, and not for start-up food service entrepreneurs.

The answer to a simple question from a newbie in the restaurant business who needs to form the concept of his establishment before opening and hiring chefs, " what dishes are more profitable to sell so as not to burn out ” you can only find in paid specialized business literature (for example, a good analysis of the economics of catering is given in Dmitry Denisov’s book Super Profitable Fast Food), but not on the Internet. Therefore, for novice restaurateurs, we have prepared this free material that will help you correctly form the menu of your future cafe or restaurant.

Pizza Company interior

How many different types of ready-made food outlets can you remember, if you don’t take ethnic restaurants? There are not many well-established and popular options for catering establishments. Here is a rough list of what comes to mind in a minute: a pizzeria, a sushi bar, a hot dog stand, a pancake shop, an ice cream parlor, a shawarma stand, a burger shop, a coffee shop, a candy store, a mini-bakery, a sandwich bar, a steakhouse . We strain our memory a little more, remember salad bars, fresh bars and newfangled soup bars.

We will not take a buffet in this article, this is a special sales model that is disassembled in. Also, let's not talk about purely alcoholic bars, there is no food there. However, the topic of alcohol will be touched upon.

So, we have collected a certain pool of establishments that have proven their right to a place in the sun and have established armies of fans. Today, people do not open restaurants and cafes, where the menu is crammed with "whatever". A customer looks askance at sushi made in a shawarma tent. The menu should reflect a certain established concept or be a reflection of a specific national cuisine. What unites all these concepts? The answer is simple: they are formed around the anchor product .

Anchor Products

Let's go straight down the list:

• pizza;
• sushi and rolls;
• hot dogs;
• pancakes;
• ice cream;
• shawarma;
• burgers;
• coffee;
• cakes and pastries;
• bakery;
• sandwiches;
• steaks;
• juices;
• soups.

What unites these names? Consider the main characteristics, due to the manipulation of which make up a full-fledged menu around one dish restaurants.

1. variability. You can order 20 different types of ice cream, an absolute darkness of different confectionery and pastries, pizza with a dozen different toppings, and even shawarma in cheese pita or regular.
2. Possibility to change the portion size. Everything is clear here, any portions of anything can differ in weight, number of pieces or volume.
3. Complementarity. You probably won't eat cucumber milk soup. However, a cup of coffee is well complemented by a croissant; to complete the pathos, you should definitely order wine to complement the elite marbled beef steak, and while you are waiting for the soup, an aperitif in the form of a toast will be useful.
4. Compliance with the type of institution. All the same example with shawarma in a sushi bar. Well, or trying to sell a steak to hurrying customers of a patty shop near the railway station will not be very appropriate.

In general, from this short lecture, it should be clear to you that around the anchor product of different variations and sizes, a menu of suitable additional stages is formed. It is formed in such a way as to maximize the average check: the lower cost of a larger portion relative to its weight, the selection of tempting aperitifs, the ability to add individual ingredients for a fee - you can’t list everything, this is a topic for a book on restaurant marketing, not a narrow article.

The main idea that follows from the entire preface is what makes restaurants exist - these are the above anchor dishes that form the menu.

Approximate figures for dishes: cost price, menu price and margin

Sushi Set

Let's try to "estimate" the margin figures. The exact cost of each dish will vary greatly depending on the fixed costs (rent, salary, some taxes, etc.) and the cost of restaurant equipment. Let's sort it out "on the fingers", using only food prices, variable costs and average "hospital" prices on the menu.

Pizza

What is pizza? This is a bun, some cheese, a bit of vegetables and some meat. The whole thing weighs 400 grams. We buy it for 600 rubles. Even if there are very high-quality products, its preparation is unlikely to cost more than 100 rubles. Markup - 500%.

Rolls

Japanese cuisine is a gold mine. Under one important condition: you have high turnover. After all, sushi is just rice that costs nothing and a tiny piece of fish. You take a fillet of red fish for, say, 700 rubles per kilo and sell a set of 6 rolls for 350 rubles, "beating off" almost half of the cost of food. Another thing is if you bought in bulk 10 kg of fish of five types, sold 10 sets, and the rest is rotten. At high speeds, the cost of one set is 50 rubles, the markup is 600%.

hot dogs

We found out the cost of hot dogs sold by the market leader Stardogs brand. The cost of products (bun and sausage) is indicated there, which is about 40% of the final price of a hot dog (the data was taken a long time ago, there may be a slight deviation). That is, if the price of a hot dog is 120 rubles, you will give 50 rubles for a sausage with a bun to the supplier. There is one major "but" here. Markon, the brand owner and franchisor, places a restriction on franchisees to purchase products only from their suppliers. And, therefore, in addition to royalties, it also has a decent share of raw materials. If you open your own hot dog shop, then you are not bound by any obligations and can take sausages cheaper. In order not to poison people and discourage the desire of the buyer to return, sausages at 200 rubles per kilo or so will do, which makes the cost of a hot dog about 30 rubles. Markup - 300%.

Pancakes

Teremok is the leader in the Russian market. He rightfully earns excellent money, because his product is excellent! Pancakes, excluding equipment depreciation, cost almost nothing, maybe 20 rubles for dough with filling for one piece. The average price of a pancake in Teremka is about a hundred rubles. Markup - 400%.

ice cream cup

The most expensive thing in the production of ice cream is ... electricity. One serving of ice cream has a real cost of 8 rubles or even lower, but they sell it for 20 and more. But, of course, in a decent institution of the Swensen’s level, the ice cream is cooler and the prices are higher. A set of 3 balls with beautiful and tasty toppings can be sold for 250 rubles at a cost of 50. Margin - 400%.

Shawarma

According to Kommersant-Money, from one kilogram of meat, 7 portions of shawarma come out after frying. Lavash and greens cost 10 rubles. To have a larger margin, it is better to take chicken. The cost of a serving of shawarma products is approximately 30 rubles. Commodity margin is “only” 200 percent.

Burgers

Pretty monopolized topic. You will not make good quality burgers cheaper than McDonald's for the simple reason that you will not have enough turnover to get good prices for raw materials - after all, in Russia 90% of burgers are sold by Mac, and people simply do not want to try new things! Almost all burgers in Russia are represented by networks or franchises of American diners. The only more or less well-known independent outlet in Moscow is Rusburger on the Arbat. A huge establishment with a very pleasant cuisine, Burger King prices and its own style is always empty. However, they opened a second point recently, so they are earning something. But this is an isolated case when people invested very powerfully and seriously approached the matter.

If we take the segment of low-quality market burgers, then they will cost as much as shawarma, but no one will buy them with a bunch of understandable alternatives in the same price range. Do not meddle in this topic, there is no money here, there is no economic sense to give a markup.

Confectionery

According to Womanwiki, the cost of a cake is about 200 rubles. And you can sell it for 600. Markup 200%. It should be noted that cakes spoil very quickly, and buyers are very picky and are ready to take only today's cake, despite the official shelf life of a regular cake of 5 days. Money is made on cakes. There are few costs, the weight is small, and the average price is 80 rubles. The margin can be estimated at 250-300%. There is definitely money in the subject, some confectioners manage to sell cakes for 300 rubles and more. But the business is complex, you need to have an approach to customers. We do not recommend climbing into the confectionery topic without experience and knowledge.

Fresh bakery

A canonical example is the Paul Bakery franchise. If anyone suddenly does not know, this is a company that successfully sells bread for 130 rubles, just adding figs or nuts to it. People come there because there are no analogues in the supermarket and the store from the local bakery. The cost of bread is 10-15 rubles. To be fair, not all the bread there is that expensive. They successfully combine the sale of pastries with the sale of cakes. We estimate the margin from 500% minimum.

Sandwiches

In large cities of Russia, the niche is occupied by Subway. In small ones, his franchise of a gnawed sandwich is not worth it, because the brand is not familiar to anyone. And they sell a bun with herbs and a piece of meat for a very solid 200-300 rubles. The cost price is like shawarma, maybe a little higher due to the variety of meat. The markup is from 500%, the question is, will they buy a sandwich from you for 300 rubles in a city with 15 thousand?

Steaks

How much does a good steak cost in Moscow? Better not to know!

250 grams of meat for 2000 rubles? Why not - welcome to the steakhouse!

Already counting the millions earned in your mind? It's not so simple, it's an Australian marbled beef steak, which costs about 100 bucks per kg in retail. Can you imagine if such a party goes bad for you? An ordinary good steak sells for 500 rubles, which is also not bad, but will not make you an instant millionaire. Markup 400%.

But the Russian reader would not be a Russian reader if his inquisitive mind did not immediately give out a plan to sell Russian beef under the guise of elite marble. The plan is good, there is only one but. Among your wealthy clients there will be respected gourmets from Chechnya and Dagestan, who may not understand the idea and put such a restaurateur on the meat.

Soups

So what is soup? This is water with vegetables, infused on a piece of meat. Selling water for 300 rubles per plate - how can it be unprofitable? Maybe if you sell tom yum with king prawns, for example. It consists entirely of rare imported ingredients obtained through air delivery. However, you can find delicious and inexpensive recipes for soups and successfully work with a margin of 500%. Soup bars are a very promising topic if your chef is really good. And chicken soup can be eaten at home.

Please note that all markups do not include fixed costs. If you factor in equipment depreciation and break down actual fixed costs by actual sales volume, the actual profitability of dishes can be very low or negative (at low turnover). The material indicates “spherical marginality in a vacuum” so that you have something to build on in your own research.

This is all great, a large margin, good prospects for opening your own cafe, but still I wonder where the biggest margin is hidden? Let's find out!

margin kings

What needs to be done in order to earn maximum money from one kilogram of the product?

You already know the answer if you read our material "". Recall that Denis brought out a useful household rule: avoid food, the cost of which per kilogram is above 300 rubles. The answer is simple: you need to understand the price. And so that the crazy price is not so noticeable, you need to inflate the volume by reducing the weight. What kind of raw material allows you to make such a product? Any person knows and tried at least 90% of the list, but in everyday life we ​​never think about the cost.

Rating of the most marginal positions in public catering

7. Fresh and smoothies

The fresh juice business is a fantastic investment with low competition and low start-up capital requirements. Provided that you can get a rental at the entrance point. A kilo of oranges costs 60 rubles in bulk. 400 grams of juice is obtained from it. A glass of this volume is sold for 250 rubles. Expensive for pure orange juice. The problem of how to take more money from a client for juice was solved by the market leader - the international company Zumo. Usually several types of juice interfere, they call it a hipster name - and now the buyer does not feel sorry for 300 rubles per glass!

But what is a 400 percent margin on juices, the guys thought, and went on. Smoothies are the same juice diluted with yogurt and ice. More ice, of course, because ice is worth nothing, and margin is obtained from 1000%. Hipsters are cheering and begging for more!

Zumo sells its franchise for crazy money, although in reality, a citrus juicer, a water dispenser, a freezer and a blender are enough to open such a business.

6. Alcoholic cocktails and alcohol on tap

Have you ever tried to "push" a bottle of Baltika beer for 600 rubles? And don't try. They won't buy. Quite another matter - alcoholic cocktails. Alcohol - for 30-50 rubles, the rest - water and flavorings. It is sold for 500 rubles only for the journey and feeds all the owners of clubs and bars in Russia. The same is the sale of strong alcohol by the glass. Markup - about 1000 percent. Feeds, clothes, buys sports cars - a fairy tale, not a product.

5. Salads

We take a bunch of greens and vegetables for 10 rubles, cut them, put them on a plate, fill them with dressing, and sell them for 250 rubles. Brilliant? Brilliant! All classic restaurants make money on salads. Markup - from 1500%. Of the equipment - only a knife.

4. Popcorn

Product specific. Traditionally, popcorn is sold successfully in cinemas and parks, in other places the trade is doomed to failure. The device is cheap, about 30 thousand rubles. In fact, this is corn heated in oil in hot air, which explodes and creates volume. The cost of a kilogram of the product, together with oil, is below 100 rubles. One kilogram makes 30 cups of popcorn. At a price of 200 rubles per glass, like in a cinema, it is unlikely that you will be able to sell it if you are not the owner of a cinema. But for 80 rubles really. Total - markup of approximately 2300%.

TOP 3 highest margin products

3. Belgian waffles

For cooking, you need a penny waffle iron (up to 4 thousand rubles), dough and jam. The cost price is 10 rubles. In restaurants it costs 250 rubles apiece, for elite food. Markup - 2400%.

2. Coffee

A cup of coffee in Moscow costs from 70 to 350 rubles. A kilogram of coffee beans costs from 600 rubles and pays off with two cups. The coffee machine is capable of brewing 160 cups of coffee from one kilogram of coffee beans. In general, the whole problem here is only the cost of the coffee machine itself. Normal ones cost about 200 thousand rubles. If you do not take into account the depreciation of equipment, then markup - 9300 percent.

1. Cotton Candy Is Margin Queen

SUMMARY

Trying to cover a sufficiently large amount of information in one article, we gave a superficial assessment, without focusing on the high accuracy of the numbers. In practice, marketing research for a single category of catering costs from 40 thousand rubles and takes 30 pages of printed text.

Prices and data were taken from open sources as of 2015. These figures should not be taken as the ultimate truth, they were calculated en masse with a sufficiently large error for visibility. At the moment, there are no analogues of such systematized information on the restaurant business in Runet, we hope that this study will be useful for you to start your own more detailed research in a particular restaurant industry and successfully start your business in catering.

Knowing the theory is a necessary, but far from determining factor for business success. In fact, starting your own catering business is hard work, whether it's a chic restaurant or a democratic canteen. Only those who tried to become a restaurateur can tell the truth about the practical side of the issue. If you are looking at a catering business, we recommend reading the real one.

Waiter salary video

Volume discounts. Discounts depending on the time of purchase. Discount at certain times of the day - a price reduction for buyers who purchase services when the demand for them is the lowest. Restaurants are offering special low rates for early diners to attract customers before the big influx of guests. Unfortunately, various discounts offered by the company sometimes give negative results. Restaurants usually offer discounts for senior citizens, pensioners, trying to encourage this category to visit the restaurant early in the evening, before the influx of customers. However, older people are often reluctant to dine early at a special discounted price, as they can use their seniors discount during peak times as well.

Term “discriminatory pricing” often evokes an image of discrimination against individuals based on race, religion, sex, or age. Gender-based price discrimination was a promotional tactic in bars and nightclubs that offered an evening discount coupon for ladies. These coupons significantly reduced the price of admission or liquor. In California, a lawsuit was filed against an establishment that offered discounts only for ladies. The court charged the owner of the establishment under the Civil Rights Act. But such an interpretation is incorrect. Discriminatory pricing refers to market segmentation and price differentiation based on the price elasticity characteristics of the demand of those segments. Price discrimination is legal and is seen by many as a very beneficial pricing system for the consumer. Companies often adjust base prices to account for differences in customers. In a discriminatory pricing system, a company sells a product or service at two or more prices, and price differentiation is not based on differences in production and distribution costs.

To successfully implement a discriminatory pricing strategy, the following requirements must be met:

1. Different groups of consumers should have different reactions to price, that is, they should evaluate the service differently.
2. It is necessary to identify different types of segments and determine differentiated prices in relation to them.
3. There should be no way for customers in one segment who pay a lower price to resell services to other segments.
4. The segment must be large enough for such pricing to make sense.
5. The cost of implementing a discriminatory pricing strategy should not exceed the revenue generated. This is a partial derivative of the criterion 4 .
6. Customers should not be confused by different price levels.

Psychological pricing methods affect the psychology of prices, and not just their economic essence. A prestigious image can be created by selling a product or service at a high price.

Another aspect of psychological pricing is recommendation prices. This is the price level that has developed in the minds of buyers and which they have in mind when they look at this product. The recommendation price is formed by the buyer when he compares current prices, remembered past prices, or evaluates the buying situation. Popular products often have recommended prices. For each type of restaurant, most customers have formed an opinion about the price level or price range of certain foods and drinks, such as a cup of coffee, a steak or a hamburger. Clients usually simplify pricing information by ignoring the latest figures. For example, the difference between $0.65 and $0.69 seems to be less than $0.67 and $0.71. Consumers also have a habit of rounding numbers. Demand changes little as a result of a price increase of $0.30 from 1.45 to 1.75. However, demand can decrease substantially if the price is increased from $1.75 to $2.05. Another consideration is the length of the field. A jump from $0.99 to $1 or $9.99 to $10 could be taken as a significant increase, even though it is only $0.01.

Calculate the price of a dish.

The standard formula for calculating the price of a dish is:

price = cost of food + cooking costs + markup.

If we consider each of these positions separately, we can come to the following conclusions.

What's happened product cost? This is the cost of purchasing products + inventory costs. For example, the level of product residues. That is, you can spend more or less food for cooking.

Cooking costs. For public catering establishments, there are the following types of costs: transportation costs; labor costs; for rent; depreciation; repair of fixed assets; depreciation of inventory; expenses for fuel, gas, electricity; for storage; for advertising; on a container; maintenance costs; medical expenses; household expenses; payment for communication services; examination costs.

A markup is a markup on the base price of a product that is required to cover costs and generate a certain profit. This percentage is calculated based on costs, tax rates and the desired profit. Moreover, it is not necessary to set the same interest rates for products of own production and for goods purchased for resale.

This pricing method is not the only one. For example, in the international Food et Beverage system, a method is often used in determining the price, according to which the budget of the restaurant provides for the cost of purchasing and cooking in the amount of 33% (costs). However, regardless of the method you use, keep in mind that you cannot use the same approach for all dishes without exception. For example, soft drinks have low prices and very low labor costs, while jellied sturgeon, on the contrary, has a high cost and significant labor costs. Setting low prices for ordinary light meals and high prices for costly meals can lead to only cheap meals being ordered. So, for example, the prices for appetizers cannot be higher than for the main course. This will lead to the fact that if they cost more than the main dishes, then they will not be ordered. Therefore, the determination of the price for each dish should be individual and the percentage markup for each dish should vary and take into account not only the cost and costs, but also indirect factors that influence visitors and make them choose in your favor. In general, you can set higher or, conversely, lower prices (if these factors are absent): atmosphere (refined, sophisticated); interior; category of clients; financial capabilities of clients; location (city center, venue for mass events); competitor prices; additional amenities (special smoking rooms); special serving of dishes (sell not a bottle, but cotton from an opened bottle; crystal); special offers on the menu (the client can get something for nothing - compliments from the restaurant staff, chewing gum for children, free newspapers and magazines; an umbrella to get to the car in the rain; phone calls, a calculator for calculating a dish, a video camera for a banquet , cards with recipes for signature dishes and autographs of the chef).

Psychological Factors in Price Setting

There are some models, stamps, patterns in the behavior of consumers that affect the willingness to pay a particular price. Here are some of them:

1. Unrounded prices - this practice is used not only in restaurants, but also in retail trade and in trade in general. Its essence lies in the use of prices ending in "5" and "9". Such a price is perceived as lower than the price ending in “0”. For example, 15 rubles 75 kopecks - rounding will be done towards 16, and not towards 15.

2. Internal accountant. Unrounded prices reduce so-called price stress, as each customer conducts an internal price audit and divides all purchases into three categories:

- obligatory (products, transport, utility costs);

- entertainment (from the heart);

- social spending (for example, visiting a restaurant with work colleagues).

It is believed that people part with money most easily if they classify their purchases into categories 2 or 3. If a person takes food during a lunch break, then he will classify these expenses as mandatory. Therefore, the restaurant must take into account how the client defines his trip to the restaurant - as a lunch (regular) or as a meal, and depending on this, set the price.

3. Relative price perception. The more the client pays, the more exacting he is to quality. You have to somehow compare favorably with a competitor if you make your prices higher than his. However, it is known that with a clear explanation, quality has its price and the visitor is ready to pay if he considers it fair and reasonable.

4. Time-place. This psychological aspect touches on two points: where you make a purchase and under what circumstances. If you need to raise prices, then how to make sure that their increase is not painful and does not scare away your visitors:

- use non-round prices and try to stay in one digital digit (71-77, not 80);

- never raise prices along with a change in the format, design or content of the menu. If you still need to do this, change the menu a little later, but for now use the slogan “new menu - old prices”;

- never cover up, do not seal the old prices if they rise, and if they fall - then you are welcome;

- if it is necessary to increase the price, it can still be left the same by reducing the portion, changing the additional elements of the dishes. You can create a new image of a dish by changing its garnish, decoration;

- Do not raise prices for all menu items at the same time. It should be carried out gradually, in 3-4 doses;

— the increase in the price of the most popular dishes should not be large;

You can't place prices one below the other. This causes a comparison effect and a desire to choose from cheap dishes;

- the prices in the menu are never arranged in descending order, it is necessary to mix the positions.

Page: 14

The raw material set of a specific dish is taken from the collection of recipes, in which the following data is displayed for each dish:

The name of the products from which the dish (portion) is prepared;

The rate of investment of raw materials by gross weight;

Investment rate by net weight;

The output rate is the mass of a separate portion (dish) as a whole.

The selling price of one dish is set by dividing the selling price of the raw set of dishes (portions) by 100.

Let us give an example of filling out a calculation card (sample 3).

Calculation cards are registered in a special register after they are signed by persons who are responsible for the correct establishment of sales prices.

The sales prices for dishes and products calculated in this way must be compared with the previously valid prices for the same dishes and the reasons for possible deviations should be carefully analyzed.

It should be noted that the prices for side dishes and sauces are also calculated on a separate card, and the prices for semi-finished products and culinary products are calculated by the calculation method based on the cost of a raw set of products at sales prices.

Determining the selling price based on the calculation is quite simple, but the main disadvantage is the high complexity of the calculations in the case of a significant range of manufactured products and in the event of a change in purchase prices for at least one type of raw material or a change in the input components of the raw material set.

The pricing card can be drawn up for one serving or for 100 dishes, in the latter case the selling price of one serving will be determined more accurately.

Based on the menu plan and taking into account the remaining raw materials in production (kitchen), the daily need for products is determined and a requirement is written out, which serves as the basis for obtaining raw materials from the pantry.

Sample 3

Filling in the calculation card

The completed claim form is given below (sample 4).

Sample 4

Requirement for storage

The menu plan and the requirement are drawn up in one copy, signed by the head of production and approved by the head of the enterprise.

The invoice shall indicate: full name, type of products and goods, weight or quantity, accounting prices of the pantry and the selling price with the addition of a single markup.

Spices and salt are released for production in the same valuation as products, since they are included in the cost price according to the Collection of recipes for dishes and culinary products.

The financially responsible person daily submits all receipts and expenditures to the accounting department of the enterprise along with the commodity report.

In accounting, on the basis of the menu plan, retail prices for dishes are set and a menu is issued for visitors. The menu indicates the name of the dish, its cost calculated in the calculation, the weight in finished form. The menu form is shown below (sample 5).

Sample 5

Menu

2.2.3. Trade margin

When determining the price of sold products to compensate for distribution costs and ensure a certain rate of return, it includes an additional trade margin. This markup is included in the selling price of the product by adding it to the cost of raw materials (Fig. 1).

The size of trade allowances can be differentiated depending on the type of product, depending on the volume, conditions for the provision of services, time of implementation and consumer demand.

The executive authorities of the constituent entities of the Russian Federation may introduce state regulation of markups on products (goods) sold by canteens and canteens at general education schools, vocational schools, secondary specialized and higher educational institutions. The right to regulate mark-ups in canteens and canteens at educational institutions has been granted to local executive authorities on whose territory these enterprises are located.

The level of prices for products and goods sold in canteens and canteens, which are on the balance sheet of industrial enterprises and organizations, is determined taking into account the costs of their maintenance, the amount of funds allocated for compensation to reduce the cost of food for workers and employees, working conditions, etc.

Rice. 1. The composition of the trade margin

If the canteen carries out independent activities, then the accounting of business transactions is organized using both production cost accounts (account 20 “Main production”) and accounts for accounting for goods and sales expenses (account 41 “Goods”, account 44 “Sales expenses”). “).

When we come to a restaurant, of course, we understand that it is much cheaper to fry a chop at home and boil potatoes. We're not going after this. We go for delicious and unusual food, for pleasant impressions, for the atmosphere, after all. Although sometimes it’s a shame that a piece of fish costs 5 times more than raw fish in a store, and a 10-fold cheat for a cup of coffee. Why is that? Why can restaurant margins reach 1,000 percent? Answered these questions Dmitry Levitsky, founder of HURMA Group of Companies and creator of the Professional Restaurant Alliance (REAL).

cabbage and carrot

The highest margin of a restaurant is when you take a cheap product, cook it tasty and unusual. And sell the dish for decent money. As one chef friend said: "Learn how to cook cabbage deliciously, and that's all - you don't need anything else to make good money." And I agree with him. Moreover, a cheap product does not mean bad, not high-quality. It may just be a seasonal product that grows nearby. It's like cabbage.

Recently I had a discussion on social networks about how to cook carrots. Everyone posted their food. And if a talented chef takes a carrot, bakes it, caramelizes it, cooks it in sous vide, and so on - he puts his talent and work to it, then this carrot, at a price of 30 rubles in a store, he will be able to sell for 500 rubles per dish . And I will understand what I will pay for.

Meat

For expensive dishes, of course, there can be no big margin. For example, steaks. Yes, you also need to be able to fry them, but this is not God knows what a complicated process. Then the meat itself is expensive. A ribeye steak in the purchase costs 750 rubles, of course, there will not be a 10-fold margin on it, we will give a maximum of 100% margin.

The most expensive items on the menu are bought less often, the margin on them is not high. But the cheaper the product itself, the higher the mark-up on it can be.

Coffee

Yes, coffee is one of the most marginal products. More marginal, perhaps, only tea bags. But coffee does not bring much benefit to the restaurant. Here is a story: let the cost of a cup of coffee be 15 rubles, but it is sold, a cup, for 150. But it’s scary to imagine how many these cups need to be sold per day in order to make at least some profit.

Everyone illusory believes that since there is such a large margin, then coffee makes huge profits. But in reality, a restaurateur who opens a coffee shop quickly realizes that he needs to sell thousands of cups a day to earn anything tangible. Let you earn 150 rubles on each cup, 10 cups is only 1.5 thousand, and one hundred cups a day is 15 thousand. Most often, there are only 10-15 tables in a coffee shop. Our girls like to come to sharpen their hair, take a cappuccino and chat. They sat for an hour, paid 300 rubles. And the tables are nothing.

So you can not earn anything, with a huge margin - 10 times. Therefore, only the coffee shop that sells a lot of coffee to go earns. Or switch to a full menu and make money on food.

Alcohol

Here the situation is this: wine, and other drinks that you just poured into a glass and served - you can’t make a high markup on them. They didn't have to work hard. Therefore, the prices for wine, although higher than the purchase and store, but not much. I can't sell a bottle of water that everyone knows is worth 100 rubles on the shelf in the store, with the same markup as a complex dish. It is not right. No one will simply buy it - what is there to pay for.

But cocktails, drinks, where the bartender applied his art, his work - yes, customers are ready to pay for them much more than mixed drinks cost.

What is included in the price of the meal

When people complain that restaurateurs cheat, they often do not understand our economy. The cost of dishes includes the work of waiters, rent of premises. You have to pay 1.5 million per month for the premises (I'm talking about Moscow prices, and this one is far from the highest), if you have a large restaurant, then the monthly payroll for the staff will be 2, and possibly more, million rubles. We add here taxes, utility bills. And all these expenses should cover the prices of food and drinks in the restaurant. Therefore, a restaurant dish cannot cost a little more than the cost of the products included in it.

What to do?

It is hardly possible to do something with rental prices. I'm talking now about the level of restaurateurs. But it is more profitable for restaurateurs themselves to have lower prices for dishes. Then a wider circle of people will come to restaurants. Why do so many people eat in restaurants in Europe? Look: you go to a cafe and you get a plate of food. To have dinner at home, you need to buy food, cook, wash dishes - a lot of things. And if we compare the cost of a home plate and a restaurant one, then in the end the difference is small. And ours is an abyss.

You can work on this gap in two directions at the same time. The first is to teach and learn how to properly organize work. Here Lena Volatile struggling with delays, but where does all this come from? This is not always slovenliness, it often happens simply from the inability to organize work, to correctly purchase the right amount of products, and to store them correctly. We practically do not have a normal school for restaurateurs. People open restaurants and learn from their own rake. If a restaurateur writes off products, these are his costs, he must somehow compensate them. He ordered incorrectly, did not calculate and wrote off 3 kg - that, 4 - that. And all this will affect the cost of the dish. Therefore, it is necessary to organize training not only for restaurateurs, but for all staff. To teach proper economical production - and how to rationally use electricity, after all.

The second direction is procurement. I think it's very important to connect with suppliers. This is also why we are creating the Professional Restaurateurs Alliance. In many countries of the world there are purchasing unions, only this practice has bypassed us. By uniting, restaurateurs will be able to guarantee suppliers the required volumes (no one wants to supply a couple of boxes of apples and a few pumpkins to a restaurant - everyone needs scale and large guaranteed supplies). If restaurants in one city unite and start working with suppliers collectively, then suppliers will be able to give them good prices. For example, when opening a fish restaurant, my colleague tried to negotiate low prices for seafood with suppliers. He guaranteed good volumes of purchases. Not a single supplier believed, they believed that the restaurant would not be able to buy seafood in normal quantities. As a result, the restaurateur bought a year ahead of the supply of seafood and achieved the same low price. But not everyone has such opportunities. And in this case, collective orders will help.