PRICING OF ISSUES
In a department, there must be a system established so that the department can be fairly charged for what it has requisitioned for its use. The method of pricing the food issued depends mainly on the type of commodities in question.
Perishables: In the case of perishable commodities as already stated they frequently go directly to the kitchen as direct issues and priced against the actual purchase price of the commodities. When however a perishable store system is operated the daily issues can be more effectively controlled and a much more accurate gross profit calculated for each day some discrepancy do occur under this method at times, e.g. the butchery department will draw food items from the stores, manufacture them into a processed item and returned it to the stores to be issued at a later date. The method of costing here must be clearly worked out, as often – central butchery departments are required to be self-supporting and also the purchasing officer and food and beverage manager having previously decided it was cheaper and more efficient to have a butchery department in the establishment, require to measure than previous make or buy decision at periodic intervals. Perishables food may be priced out of in any methods by which non-perishables and be priced in some instants the method used would be restricted to the large establishment because of a high degree of skill necessary to install and control.
Non-perishables: In this case, one of several different methods may be adopted.
- Actual Purchase Price: This may be applied to items, which are infrequent purchase, and of which only a small stock is held and also for slow-moving items e.g. items costing Rs. 5/- each is issued at Rs. 5/- each.
- Simple Average Price: This may be applied to items, which have a fluctuating market price. When a new purchase is made a new average price should be calculated e.g. 10 times are purchased in a week at Rs. 5/- each and a similar 12 items are purchased in week 2 at Rs. 4/- each. If any of the 22 items in stock were to issue they would be at Rs. 4.5/- each.
- Weighted Average Price: This is a more accurate method which is sometimes used, the quantities are taken into account as well as the price, thus giving a more accurate average price.
E.g. 10kg at Rs. 15/- = Rs. 150/-
20kg at Rs. 20/- = Rs. 400/-
Total 30kg = Rs. 550/-
WAP 550kg/30 = Rs. 18.3/-
- Inflated Price: Here the goods are issued at cost plus, say 10 or 15 % to recover the cost of handling and storage charged.
- Standard Price: A Standard Price is to decide on for a given period, usually 3-6 months and the positive and negative variances recorded when purchases vary in price from the standard. This method of pricing will assist measuring the performance of the kitchen accurately by means of the kitchen gross profit, as the typical excuse for a poor kitchen performance, a loss gross profit because of high prices for commodities is no.1.
- Last In First Out (LIFO): This may be applied to items which have a fluctuating market price. This assumes that issues will be made with the normal rotation of stock, but priced out at the latest purchase price for the items.
- First In First Out (FIFO): This may also apply to items which do not have a fluctuating price. This assumes that issues will be from the earliest purchases and priced accordingly.
Online medicine home delivery https://indiaph24.store/# top online pharmacy india
top online pharmacy india
mexican online pharmacies prescription drugs: mexican online pharmacies prescription drugs – mexican rx online
п»їlegitimate online pharmacies india [url=https://indiaph24.store/#]buy medicines from India[/url] top online pharmacy india
Online medicine order http://indiaph24.store/# indian pharmacy
online shopping pharmacy india
п»їbest mexican online pharmacies: Mexican Pharmacy Online – medication from mexico pharmacy
cost generic propecia without dr prescription [url=http://finasteride.store/#]buying cheap propecia without a prescription[/url] cost cheap propecia pill
cost generic propecia price: buying generic propecia without rx – order propecia without a prescription
https://nolvadex.life/# benefits of tamoxifen
https://finasteride.store/# order generic propecia pill
cost of lisinopril 5 mg [url=http://lisinopril.network/#]lisinopril 15 mg tablets[/url] lisinopril 40 mg brand name in india
https://cytotec.club/# cytotec buy online usa
lisinopril online canadian pharmacy [url=http://lisinopril.network/#]lisinopril 10[/url] rx 535 lisinopril 40 mg
cheap propecia tablets: generic propecia no prescription – propecia rx
url lisinopril hctz prescription [url=http://lisinopril.network/#]cost for 20 mg lisinopril[/url] lisinopril 10 mg without prescription
https://cytotec.club/# buy cytotec over the counter
does tamoxifen cause bone loss: effexor and tamoxifen – tamoxifen postmenopausal
http://cytotec.club/# buy misoprostol over the counter
http://cytotec.club/# cytotec pills buy online
zestril 10 mg cost [url=https://lisinopril.network/#]lisinopril 40mg prescription cost[/url] lisinopril 2 5 mg tablets
https://ciprofloxacin.tech/# ciprofloxacin generic
buy misoprostol over the counter [url=http://cytotec.club/#]buy cytotec in usa[/url] cytotec online
buy propecia without a prescription: get cheap propecia – cost of cheap propecia pill
http://nolvadex.life/# tamoxifen dosage
order cytotec online [url=http://cytotec.club/#]buy cytotec over the counter[/url] purchase cytotec
can you buy lisinopril online: buy lisinopril 20 mg online uk – lisinopril 10 mg canada cost
https://ciprofloxacin.tech/# ciprofloxacin mail online
https://finasteride.store/# cost of propecia for sale
nolvadex pct [url=http://nolvadex.life/#]low dose tamoxifen[/url] tamoxifen adverse effects
ciprofloxacin generic [url=https://ciprofloxacin.tech/#]buy generic ciprofloxacin[/url] cipro pharmacy
http://finasteride.store/# cheap propecia no prescription
where to buy nolvadex: tamoxifenworld – tamoxifen 20 mg
cost for generic lisinopril [url=https://lisinopril.network/#]buy zestoretic[/url] zestoretic 10 mg
cost propecia without insurance: buying cheap propecia without dr prescription – get propecia pills
who should take tamoxifen [url=https://nolvadex.life/#]does tamoxifen cause joint pain[/url] tamoxifen endometriosis
https://finasteride.store/# cost propecia prices
https://ciprofloxacin.tech/# where can i buy cipro online
buy ciprofloxacin [url=https://ciprofloxacin.tech/#]ciprofloxacin order online[/url] cipro pharmacy
https://finasteride.store/# buy propecia pills
cipro for sale [url=http://ciprofloxacin.tech/#]ciprofloxacin order online[/url] purchase cipro
buy cytotec over the counter: cytotec buy online usa – purchase cytotec
https://cytotec.club/# Misoprostol 200 mg buy online
purchase cipro [url=http://ciprofloxacin.tech/#]ciprofloxacin[/url] cipro
buy cheap propecia without a prescription: propecia brand name – order cheap propecia
http://ciprofloxacin.tech/# buy cipro online without prescription
lisinopril 40 mg cost [url=http://lisinopril.network/#]website[/url] over the counter lisinopril
http://finasteride.store/# get generic propecia without insurance
https://finasteride.store/# cheap propecia without insurance
buy ciprofloxacin [url=https://ciprofloxacin.tech/#]cipro online no prescription in the usa[/url] buy cipro online canada
cipro pharmacy: ciprofloxacin 500mg buy online – cipro
http://lisinopril.network/# lisinopril 20 mg generic
tamoxifen reviews [url=http://nolvadex.life/#]tamoxifen premenopausal[/url] tamoxifen medication
best price for viagra 100mg [url=http://viagras.online/#]Buy generic 100mg Viagra online[/url] Sildenafil 100mg price
https://cialist.pro/# Buy Tadalafil 5mg
http://cenforce.pro/# Cenforce 150 mg online
cheapest cenforce [url=http://cenforce.pro/#]Cenforce 100mg tablets for sale[/url] Cenforce 100mg tablets for sale
Generic Viagra online: viagras.online – viagra without prescription
http://cenforce.pro/# cenforce for sale
Buy Cenforce 100mg Online: order cenforce – cheapest cenforce
Levitra online pharmacy [url=http://levitrav.store/#]Levitra 20mg price[/url] Buy generic Levitra online
https://cenforce.pro/# Cenforce 150 mg online
Cheap Levitra online: Vardenafil online prescription – Generic Levitra 20mg
Cheap Sildenafil 100mg [url=https://viagras.online/#]Buy generic 100mg Viagra online[/url] generic sildenafil
https://cialist.pro/# buy cialis pill
http://cenforce.pro/# cheapest cenforce
Cenforce 150 mg online [url=http://cenforce.pro/#]Purchase Cenforce Online[/url] Cenforce 100mg tablets for sale
Kamagra 100mg price: kamagra pills – kamagra
Buy Cenforce 100mg Online: Cenforce 100mg tablets for sale – Purchase Cenforce Online
http://cialist.pro/# cialis for sale
order cenforce: cenforce for sale – cenforce.pro
http://cialist.pro/# Buy Cialis online
http://kamagra.win/# cheap kamagra
Buy Cenforce 100mg Online [url=http://cenforce.pro/#]cheapest cenforce[/url] Purchase Cenforce Online
buy cenforce: buy cenforce – cenforce for sale
india online pharmacy [url=https://pharmindia.online/#]Online medicine home delivery[/url] Online medicine home delivery
http://pharmnoprescription.icu/# best online pharmacy without prescriptions
buying prescription drugs in mexico online: mexico pharmacies prescription drugs – pharmacies in mexico that ship to usa
http://pharmcanada.shop/# safe online pharmacies in canada
canada pharmacy not requiring prescription [url=http://pharmworld.store/#]pharm world[/url] cheapest pharmacy to get prescriptions filled
pharmacies in mexico that ship to usa: mexican pharmaceuticals online – mexican drugstore online
mexican prescription drugs online [url=https://pharmnoprescription.icu/#]medicine with no prescription[/url] quality prescription drugs canada
https://pharmmexico.online/# mexico pharmacies prescription drugs
online pharmacy india: india online pharmacy – indian pharmacy
mexican pharmaceuticals online [url=https://pharmmexico.online/#]mexico pharmacy[/url] mexico pharmacy
п»їbest mexican online pharmacies: mexican drugstore online – mexican rx online
http://pharmindia.online/# Online medicine order
no prescription online pharmacies: canada pharmacy without prescription – best website to buy prescription drugs
medication from mexico pharmacy: mexican pharmacy – buying prescription drugs in mexico
non prescription medicine pharmacy [url=http://pharmworld.store/#]cheapest pharmacy[/url] pharmacy coupons
http://pharmcanada.shop/# online canadian pharmacy reviews
top 10 online pharmacy in india: best india pharmacy – legitimate online pharmacies india
canadian prescription drugstore reviews [url=http://pharmnoprescription.icu/#]best online pharmacies without prescription[/url] no prescription drugs online
https://pharmcanada.shop/# my canadian pharmacy review
http://pharmnoprescription.icu/# pharmacy no prescription required
northwest pharmacy canada: adderall canadian pharmacy – canadian pharmacy online ship to usa
zithromax canadian pharmacy: buy zithromax online fast shipping – zithromax generic price
neurontin 400 mg cost [url=http://gabapentinneurontin.pro/#]neurontin sale[/url] neurontin capsules 300mg
http://prednisoned.online/# prednisone acetate
neurontin 300 mg mexico: neurontin buy from canada – neurontin 600mg
doxycycline 100mg: doxycycline hyclate – generic for doxycycline
vibramycin 100 mg: buy doxycycline monohydrate – order doxycycline
amoxicillin 500 mg without prescription: amoxicillin no prescipion – amoxicillin without prescription
neurontin capsules 600mg: neurontin 214 – neurontin cap 300mg
online doxycycline [url=https://doxycyclinea.online/#]where can i get doxycycline[/url] doxycycline mono
buying amoxicillin in mexico: can we buy amoxcillin 500mg on ebay without prescription – buying amoxicillin in mexico
https://doxycyclinea.online/# buy doxycycline
neurontin 300 mg pill [url=http://gabapentinneurontin.pro/#]medication neurontin[/url] neurontin 2400 mg
prednisone 250 mg: prednisone purchase canada – prednisone 20mg
http://zithromaxa.store/# zithromax coupon
buying prednisone without prescription [url=https://prednisoned.online/#]prednisone 10mg buy online[/url] how much is prednisone 5mg
antibiotic amoxicillin: amoxicillin 500mg capsules antibiotic – order amoxicillin online no prescription
http://gabapentinneurontin.pro/# cost of neurontin 600mg
medicine amoxicillin 500mg: can you buy amoxicillin over the counter – price for amoxicillin 875 mg
azithromycin zithromax [url=https://zithromaxa.store/#]cost of generic zithromax[/url] can you buy zithromax over the counter in canada
prednisone prescription for sale: prednisone 10 mg tablet – where can i buy prednisone online without a prescription
can i buy prednisone from canada without a script: prednisone cream brand name – average cost of prednisone 20 mg
prednisone generic brand name: prednisone 10 mg – prednisone 20 mg in india
http://amoxila.pro/# amoxicillin 500 mg online
prednisone tablets 2.5 mg [url=http://prednisoned.online/#]prednisone 15 mg daily[/url] prednisone without prescription
cheap doxycycline online: doxylin – doxylin
zithromax coupon: zithromax cost canada – zithromax 1000 mg online
http://gabapentinneurontin.pro/# neurontin buy from canada
neurontin 100 mg cost [url=http://gabapentinneurontin.pro/#]neurontin 600mg[/url] can i buy neurontin over the counter
generic prednisone online: prednisone 5 mg tablet price – prednisone buying
https://prednisoned.online/# buying prednisone mexico
prednisone 50 mg buy: prednisone pharmacy prices – prednisone 40 mg
zithromax buy online: generic zithromax over the counter – zithromax antibiotic
neurontin 330 mg [url=http://gabapentinneurontin.pro/#]prescription medication neurontin[/url] neurontin 200 mg price
zithromax purchase online: generic zithromax india – zithromax 500 price