English Translation

14-05 THE PROTECTOR OF THE MARKBLATT No.3 IN BOHMEN AND MAHER The representative for joint catering PRAG I, BERGSTEIN 11 telephon 329-29, 325-78 Accounting in the factory catering. The kitchen is managed and named in the industry as so-called "economic enterprise". We have here a relatively new area of work and thus a new technical and commercial economic unit. The commercial management of the business enterprises of large enterprises was initially led by merchants of the administration. Over time some merchants on this business turned out to be specialists and thereby achieved good results. The commercial management and the accounting of the business enterprises require very special knowledge. Commercially speaking, the factory kitchen is an unproductive, social institution. To run the kitchen commercially and economically is the task of the commercial male community caregiver and depends on him the rise and the fulfilment of these social institutions. From the bookkeeping in the factory kitchen one should not only gain a commercial accounting, but it should show all participants and interested parties whether one has also worked here for the benefit of the working people and thus for the health maintenance and performance increase of all sheep. As an aid here in the first row the calculation serves. In the calculation, a fundamental difference must be made between (a) the general precalculation, (b) the postcalculation to be carried out daily. The general pre-calculation is important in the fundamental consideration of the plant of the catering of works, whether it is that the decision to re-establish such a plant exists, whether that one comes to the conviction, on the basis of the study of the conditions, to make certain structural changes occur. The DAF (Daf. labour input) has determined the following types of costs.