Управление структурным подразделением в общественном питании. МДК 06. Учебник. Ирина Алексеевна Самулевич

Управление структурным подразделением в общественном питании. МДК 06. Учебник

связанных с реализацией услуг общественного питания. Кроме того, именно из калькуляционной карты можно увидеть цену сырьевого набора, то есть калькуляцию затрат на сырье для приготовления блюда.

В кафе, ресторане калькуляция применяется руководством в аналитических целях, ведь себестоимость готового продукта, размер наценки – важнейшие показатели, влияющие на благополучную деятельность предприятия на ее производство и реализацию.

Конец ознакомительного фрагмента.

Текст предоставлен ООО «ЛитРес».

Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

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

Скачать книгу