1. Establish a reasonable Acceptance System
Once the goods are purchased, unqualified goods cannot be sold out again. Therefore, the catering management personnel should first establish a reasonable and complete acceptance system to ensure that the entire acceptance work is complete in the mechanism and system.
(1) competent acceptance personnel
The acceptance staff must be smart and honest. They are interested in the acceptance work and have rich knowledge about food ingredients.
When recruiting acceptance personnel, the enterprise's personnel department should be responsible for selecting candidates, review the qualifications of candidates, and then decide the recruitment of personnel with the personnel in charge of the accounting department and the sales department.
The best way to select acceptance workers is to find talent from storage staff, food and beverage cost control staff, accounting staff, and kitchen workers. These personnel have certain food knowledge and experience, and are often willing to accumulate management experience through acceptance work.
When receiving the goods, the reviewer should check the quantity and quality of the order form. Their work is extremely important, so in many foreign restaurants, the acceptance status and salary level are the same as the department manager.
The enterprise develops training plans to train all acceptance personnel. In some large enterprises, regular rotation of employees makes training more important.
The examiner must understand that no one has the right to change the procurement specification without the consent of the Administrator. At work, the acceptance staff should contact the purchasers, food production department managers, chefs, and storage personnel to learn from them and enrich their knowledge and experience.
(2) practical acceptance equipment and equipment
The hotel generally has an acceptance office or an acceptance office. Its location is generally in the hotel's backdoor or edge door, so that the truck can be taken to the hotel's backdoor to see the acceptance site for easy acceptance. In addition, there should be enough space for unloading.
Appropriate equipment and tools are required to make the acceptance work more efficient. Scales are the most important tool in the acceptance department. The acceptance department may be equipped with scales of different weight levels, and all scales shall not be calibrated on a regular basis to maintain accuracy.
There is a recorded scale that prints the precise weight of the goods on the invoice or receipt, which not only saves manpower, but also reduces the number of mistakes in the Manual recording. The acceptance office should also have a ruler, a thermometer, a small cargo hook, a cardboard box cutting tool, a shovel head, an iron strip cutting tool, one or two sharp knives and enough cabinets. The Cabinet is used to store various forms of the acceptance department, such as the acceptance form and acceptance daily report. There is also a special design of the Acceptance frame, some fruits and oranges can be placed on the top, check whether there is decay or scars. If there is no quality problem, the fruit on the shelf can be leaked and loaded into the container.
(3) Scientific acceptance procedures and good acceptance habits
The acceptance procedure defines the responsibilities and methods of the Acceptance Work, and standardizes the acceptance work. At the same time, acceptance is carried out according to procedures, and good habits are maintained, which guarantees the high efficiency of acceptance.
(4) regular supervision and inspection
Management Personnel of catering enterprises should inspect and accept the goods from time to time, review the weight, quantity and quality of the goods, and make the acceptance personnel understand that the management personnel are very concerned about and attach importance to their work.
2. Determine scientific acceptance procedures
According to the purpose of acceptance, the acceptance procedure mainly involves the following three main steps. That is: ① check the price; ② check the quantity; ③ check the quality. The acceptance procedure is divided into the following 12 steps:
(1) When the supplier delivers food raw materials, the reviewer first checks the delivery invoice of the supplier and the corresponding "Purchase Order Form" obtained in advance.
The examiner should first check the name and address of the supplier on the delivery invoice, so as to avoid receiving and receiving the goods not ordered by the hotel. The second is to check the price on the delivery invoice. If the price on the invoice is higher than the price on the "purchase order", the reviewer should raise the price at the bottom of the deliveryman and report the situation to the purchasing department manager, Cost Controller or head chef, both the supervisor and cost control personnel must sign the goods acceptance form to indicate the responsibility. If the price delivered by the supplier is lower than the price on the "purchase order", the reviewer should ask the cook to check the quality and quality of food raw materials. The cook should sign the "acceptance form, the examiner can accept the raw materials at this price.
(2) Check the quality of food raw materials. Food Raw Material technician inspection is based on "food raw material procurement specification standards", "procurement orders ". Because there are descriptions of the quality requirements for purchased food raw materials in these tables. A complete set of "purchase specification form" should be attached to the wall or a special large block of instruction board, so as to check the reference at the time of arrival. If any quality problem is found, such as decay, discoloration, strange smell, expiration of bagged food, and obvious marks on the fruit, the acceptance token has the right to return the goods immediately.
(3) Check the quantity of food raw materials. Based on the "purchase order", the reviewer checks the quantity of all deliveries by means of points and weighing. Pay attention to the following items for quantity check:
① If there is an outer packing, remove the outer packing and then weigh it.
② For items in a sealed box or other containers, open a sampling survey to check whether the quantity and weight of the items are consistent with those indicated on the container, then calculate the total number of bins. However, you still need to open all the food ingredients of high specifications by box.
③ For food raw materials packed in unsealed boxes, the goods should be carefully counted or weighed by box.
④ Check unit weight. In addition to the incoming weight, the unit weight should also be checked to check whether the unit weight is within the scope specified in the acceptance specification.
(4) sign the invoice. All deliveries should have delivery invoices. The delivery invoice presented by the deliveryman to the reviewer has two links. The deliveryman requires the reviewer to sign the delivery invoice and return the second link to the deliveryman to show that the buyer has received the goods. Handed over to the payer.
There should be a price on the invoice. The reviewer should check the price on the invoice to avoid errors, either intentionally or unintentionally.
(5) Fill in the acceptance form. After confirming that the price, quality, and quantity of the food raw materials he has accepted comply with the "Purchase Order" or "food raw material procurement specifications", the examiner can fill in the "acceptance form ".
The acceptance form is in quadruplicate: the first joint delivery Acceptance Office; the second joint storage room; the third joint cost control room; and the fourth joint finance department.
(6) return processing. If the sent food raw materials do not meet the procurement requirements, the Food and Beverage department manager or the Food and Beverage department head should be requested. If the Food and Beverage department manager or the Food and Beverage department director decides not to return the goods due to production needs, the chef or the relevant decision-making personnel should sign the acceptance form; if you decide to return the goods, enter the "return ticket ".
Enter the name of the returned goods, the reason for return, and other information on the return form. The courier must sign the return form. "Return orders" are in triplicate mode: one-stop acceptance department, one-way delivery staff bring back the supplier, and one-way delivery to the finance department.
Try to notify the supplier that the hotel has returned the goods. If the supplier resends or resends the goods, the new goods will be processed as usual.
Goods with rotten food ingredients should be reported to relevant personnel of the Sourcing Department after return, so as to find alternative sources of supply or possible production methods as soon as possible to reduce the inconvenience caused by the production department.
(7) "Acceptance chapter ". After checking the price, quantity, quality, and necessary return of food raw materials, the examiner can add the "Acceptance seal" to the invoice for delivery of approved food raw materials ", the delivery invoice stamped with the "Acceptance seal" is pasted on the "acceptance form" to be sent to the accounting department.
Acceptance seal: hotel name, acceptance signature, acceptance date, Cost Accounting Department
The acceptance seal has the following meanings: ① confirms the date on which food raw materials are received; ② the acceptance signature can clarify the responsibility; ③ The management signature indicates that the food raw materials have been received; ④ The food authority checks the correctness of the invoice amount.
(8) indicate the invoice information on the goods packaging. Note: ① The date of receipt helps to determine whether the inventory transfer method is valid; ② the purchase price does not have to look up the acceptance date report or issue the invoice during inventory.
(9) Search for meat and seafood received with inventory tags. All meat and seafood in the cold room, which are expensive food ingredients, must be labeled with "Refrigerated fish meat ".
Meat labels have two active and standby links (up or down or left or right), and the inspection staff tie the rope to the food outer packing or directly tied to the food raw materials. The secondary contact and the "Acceptance ticket" should be handed over to the cost control office.
After collecting the food in the kitchen, remove the label and lock it for safekeeping. After the raw materials are used up, the label is sent to the food accountant to calculate the cost of the fish on the day.
The food cost controller checks the sub-labels kept by the sub-labels and the sub-labels sent from the kitchen, and checks the Inventory Based on unused labels. If inventory shortage is found, check whether there is theft or the wrong amount.
(10) deliver the goods to the storage room and kitchen. Some of the Food Ingredients received are directly sent to the kitchen or the place where the food is sold ". The other part is sent to the storage room, which is called "Storage raw materials ". For quality and safety reasons, the examiner shall ensure that goods are delivered to the storage room. It is not advisable for the deliverer of the Supply Unit to directly deliver the goods to the warehouse for placement. When the deliveryman leaves, the acceptance personnel or other staff of the Unit should quickly move the goods to a safe and reliable storage room. The examiner handed over the contact set forth in the acceptance form to the storage room administrator. The latter accepted the application again based on the acceptance form, and finally stored the application in the database for storage.
In order to facilitate food cost accounting, the examiner explicitly indicated on the invoice which one is directly sent to the kitchen and which one is sent to the warehouse; or according to different delivery locations, use invoices of different colors to facilitate delivery, and prepare the "Acceptance daily report" based on this ".
(11) fill in the "Acceptance daily report" and other reports. After acceptance, most large enterprises require the acceptance staff to complete a form listing all shipping items, which are generally classified by suppliers and arranged in the order of acceptance. One of the tables is the "Acceptance daily report ". In addition to the price column for each type of food raw materials, the table classifies costs into three categories: Direct pulling, storage rooms, and miscellaneous. Miscellaneous refer to items that are not food raw materials, such as paper and cleaning supplies, it is not the cost of food raw materials.
(12) Submit the acceptance records to the relevant departments and indicate the goods that have expired. The examiner signs and seals all invoices, attaches the invoices to the "acceptance form", and sends the "acceptance form" with the invoices to the management personnel, the Administrator signs the invoice and sends it to the cost controller. The Cost Controller checks the correctness of the invoice number. After the Cost Controller completes the inspection, it will be sent to the accounting department, which will fill in the relevant figures in the purchase log.
When the "acceptance form" is still in the hands of the acceptance staff, we can see that the daily direct dial cost, because the direct dial cost is included in the cost when the food raw materials are collected, and later we will talk about the daily sales cost calculation, we can see that the daily direct dial cost comes from the acceptance ticket.
From this we can easily see that the purpose of the establishment of acceptance procedures is to ensure that the goods received by the enterprise are the quantity ordered, the quality specified, and the price quoted. These steps are basic and common for large enterprises and small enterprises. The more complete the control system is, the more human resources are needed. Of course, this will increase the cost. However, even small individual-owned catering enterprises must take basic steps to prevent high costs due to quantity, quality, and price issues during the acceptance process.
3. Acceptance Control
Enterprises should not only have a good acceptance system, but also designate special personnel to take charge of the control of the Acceptance System.
The control of the acceptance system should be the responsibility of the accounting department and chief accountant.
Both the cashier and the food cost accountant are members of the finance department. However, in order to prevent collusion, auditors should not directly report to the food cost accountant. Food cost accountant supervises and accepts the work of the system. If the cashier's work is not done well, the food cost accountant should point out to the cashier and report to the Chief Accountant.
Food cost accounting personnel are not responsible for acceptance. Because of the busy work or unfamiliar acceptance, the chief accountant of many enterprises often needs the food cost accountant to take responsibility for acceptance. The result is that the food cost accountant cannot play a supervisory role, moreover, it is easy to collude with the acceptance staff to cause losses to the enterprise.
Good management, catering manager and restaurant manager are very busy, and they should still check the work of the acceptance department on a daily or irregular basis.
In large enterprises, in addition to the inspection and acceptance of the Department, the above personnel should also often ask external personnel of the company, such as accounting firms, to conduct random inspection and acceptance of the Department.
The acceptance offices of many enterprises use a visit register. The general manager hopes that the chief accountant, chief cook, buyer, warehouse director, catering manager, and banquet manager will always go to the acceptance area. On the one hand, they will pay attention to the acceptance work, and on the other hand, it also makes the acceptance staff aware that they will be inspected by relevant personnel all the time. The examiner must require each person who checks the work to sign the visit register and specify the visit date and time. The general manager can check the visit register to check whether the above personnel often go to the Acceptance Office for inspection. In small-sized enterprises, only one employee may be responsible for procurement, acceptance, warehousing, and delivery. The acceptance should be checked by the chief accountant or general manager.
In the acceptance work, we should also do a good job of anti-theft. The basic principles of anti-theft work are as follows:
Designate a designated person to take charge of the Acceptance Work. The delivery time should be arranged whenever possible when the acceptance staff is relatively empty.
Special personnel are responsible for acceptance and procurement respectively.
If acceptance is the same as other tasks, but not who is free.
Goods shall be delivered to the designated acceptance area.
After acceptance, the product is sent to the storage room to prevent food deterioration and employee theft.
A salesman or deliveryman is not allowed to enter the storage room or food production area. The acceptance and inspection area is close to the entrance.
The entrance door should be locked. Door hosts should be installed outside the door. After the deliveryman arrives, he should ring the doorbell first. The deliveryman shall always be on site during acceptance.
