English Translation

14-1056 to reduce the individual meal. It is advisable to set up a special cost centre for the plant catering as part of the company's business accounting. Such a procedure for the expansion and evaluation of the business account of the individual works seems important because, unless the canteens are leased, the accounting of the entire cash traffic, the payment of the purchase invoices, the collection of the wages of the workers are carried out anyway by the accounting for the factory administration. Of course, the kitchen management must be informed of the costs directly incurred, which is best done by the flow of invoices. From the number of meals and the type of diet, the required quantities of food are calculated on the basis of individual guide numbers. A emotional determination of the quantities must be rejected. Even in the interests of an orderly division of labour, it is necessary for the master chef to give the warehousing manager a written requirement of the required quantities per meal form in due time, on the basis of the number of meals and the form of the meal. Changes resulting from the breakdowns on the working day themselves can be easily taken into account by returning the goods and notes on the requirement sheet. The warehouse management arranges food products in such a way that they are available immediately in the morning at the beginning of the work or, if necessary, are still issued on the previous day. In the factory kitchens, the warehouse manager keeps a pre-book of the goods received and followed on food cards. Here, a file is also kept. In the smaller plants, this work is done by the accountant (pattern A). For daily recalculation, it is easy to return the quantity requirements to the kitchen provided by the warehouse management, which then makes the calculation in the sense set out above. In this way, it is necessary to ensure that the kitchen management is not only familiar with the calculation material and, in particular, with the prices, but also familiar with it. The pre-book must provide a detailed overview of the stock situation every day. Cash flow -- Kitchen fund (deletion) 3. Current receivables — customer accounts, kitchen