Economics of catering. Work program for the discipline "Economy of public catering"

Program academic discipline is part of the main professional educational program in accordance with the Federal State Educational Standard in the specialty of secondary vocational education basic training, part of the enlarged group of specialties SPO 260000 Technology of food products and consumer goods.

Working programm academic discipline can be used to implement advanced training and retraining programs for food production workers and Catering.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

FEDERAL STATE EDUCATIONAL INSTITUTION OF SECONDARY VOCATIONAL EDUCATION

"VLADIKAVKAZ TRADE AND ECONOMIC TECHNIQUE"

Academic discipline

Fundamentals of economics, management and marketing

for specialty

260807 Technology of catering products

basic training

Vladikavkaz, 2013

1. PASSPORT OF THE WORKING PROGRAM OF THE EDUCATIONAL DISCIPLINE

“FUNDAMENTALS OF ECONOMICS, MANAGEMENT AND MARKETING”

1.1. Scope of application

The academic discipline program is part of the main professional educational program in accordance with the Federal State Educational Standard for the specialty of secondary vocational education260807 Technology of catering productsbasic training, part of the enlarged group of specialties SPO 260000 Technology of food products and consumer goods.

The work program of the academic discipline can be usedfor the implementation of programs for advanced training and retraining of food production and catering workers.

1.2. The place of the discipline in the structure of the main professional educational program:

academic discipline refers to the professional cycle, sectionOP.00 General professional disciplines.

1.3. Goals and objectives of the discipline - requirements for the results of mastering the discipline:

should be able to :

Calculate the main technical and economic indicators of the organization’s activities;

Apply in professional activity techniques of business and management communication;

Analyze the situation on the market for goods and services.

As a result of mastering the discipline, the student must know :

Basic principles of economic theory;

Principles of market economics;

Current state and prospects for the development of the industry;

The role and organization of economic entities in market economy;

Mechanisms for pricing products (services);

Mechanisms for the formation of wages;

Forms of remuneration;

Management styles, types of communication;

Principles of business communication in a team;

Management cycle;

Features of management in the field of professional activity;

The essence, goals, basic principles and functions of marketing, its connection with management;

Forms of adaptation of production and sales to the market situation.

1.4. Number of hours to master the discipline program:

maximum student workload– 150hours, including:

Mandatory classroom teaching load for the student– 100 hours;

Independent work of the student– 50 hours.

2. STRUCTURE AND CONTENT OF THE SCHOOL DISCIPLINE

2.1. Scope of academic discipline and types academic work

2.2. Thematic plan and content of the academic discipline “Fundamentals of Economics, Management and Marketing”

To characterize the level of development educational material The following notations are used:

1. familiarization (recognition of previously studied objects, properties);

2. reproductive (performing activities according to a model, instructions or under guidance);

3. productive (planning and independent execution of activities, solving problematic problems).

3. CONDITIONS FOR IMPLEMENTING THE DISCIPLINE PROGRAM

3.1. Minimum logistics requirements

The implementation of the academic discipline program requires the presence study room marketing, management, economics.

Equipment and equipment of the classroom:

Jobs by number of students;

Equipped workplace teacher;

A set of educational and methodological documentation for the curriculum of the academic discipline;

Visual aids.

Technical training aids:

audiovisual, computer (multimedia projector, computers, printer, scanner) and telecommunications (Internet resources), etc.

3.2. Information Support training

Main sources:

1. Basovsky L.E. Management: Textbook. - M.: Infra-M, 2008.
2. Vershigora E. E. Management: textbook. Benefit. -2nd ed., revised. and additional – M.: infa-m, 2009.
3. Gerchikova I. N. Management: Textbook. 2nd ed. reworked and additional – M.: Banks and exchanges, Unity, 2008.
4. Dracheva E.L. "Management". textbook for students. institutions of the environment prof. Education, M.: Publishing Center "Academy", 2008.
5. Kotler Philip. Marketing Basics. - M.: Williams Publishing House, 2008.
6. Knyshova E.N. Marketing. Textbook - M.: Forum: Infra-M, 2008.
7. Krylova G.D., Sokolova M.I. Marketing. Theory and 86 situations: -M.: Unity-Dana, 2010.
8. Kaznachevskaya G.B. Management: textbook. – Rostov-on-Don: Phoenix, 2008.
9. Kabushkin N.I. Fundamentals of management. Textbook, ed.-Mn.: New knowledge, 2001, 2008.
10. Lukashevich V.V., Astakhova N.I. Management – ​​M.; UNITY – DANA, 2009.
11. Lukashevich V.V. Personnel management (trade and public catering enterprises). Textbook for secondary special education educational institutions. - M.: Publishing house "Business Literature" - Publishing house: "Gelan"; 2008.
12. Maslova T.D., Bozhuk S.G., Kovalik L.N. Marketing. Moscow - St. Petersburg - N. Novgorod - Voronezh - Rostov on Don - Ekaterinburg - Kyiv - Kharkov - Minsk "Peter", 2008.
13. Murakhtanova N.M. Marketing: a textbook for students. avg. prof. textbook institutions - M.: Publishing center "Academy", 2008.
14. Nikolaeva I.P. Economic theory in questions and answers Study guide. - M.: LLC “T.K. Velba", 2009.
15. Nosova S.S. Fundamentals of Economics: Textbook - 2nd ed., revised. and additional - M.: Knorus, 2008.
16. Khodeev F.P. Management / series “Textbooks and teaching aids. Rostov-on-Don. Phoenix Publishing House, 2008.

Additional sources:

1. Resources of Internet sites:www.Infomanagement.ru, www.Alleng/ru, www. cfin.ru, www. management.aaanet.ru,www.marketing.spb.ru , www.4p.ru ,

www. marketing.web-3.ru, www. marketingpro.ru

2. Periodicals:

magazines: “Trade Equipment”, “Restaurants and Hotels”, “Business Quarter”, “Commodity Market”, “Restaurateur”.

CONTROL AND EVALUATION OF THE RESULTS OF MASTERING THE DISCIPLINE

Control and evaluation the results of mastering the discipline are carried out by the teacher in the process of conducting practical classes and testing, as well as students’ performance individual tasks, projects, research.

The textbook examines the features of the functioning of public catering enterprises of various types, reveals the meaning, content and process of formation of the main economic indicators that characterize the results obtained by enterprises and the resources used. In addition to theoretical aspects, the textbook presents a detailed methodology for general and factor analysis of indicators, methods for their planning, illustrated with examples, and also discusses directions for increasing turnover, income, profit and profitability, reducing costs and increasing the efficiency of material and labor resources used in modern conditions. For each topic, questions, assignments and tests are given, which allows you to check the level of mastery of the material presented.

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Non-state educational institution

higher vocational education"University

Russian Academy

education"

Chelyabinsk branch

Faculty of Economics and Business

Department of Economics and Management

WORKING PROGRAMM

Disciplines "Organization of production at trade enterprises"

for specialty 080502.65 “Economics and management in enterprises”

trade and public catering"

Faculty of Economics and Business

Department – ​​developer of “Economics and Management”

The work program was reviewed and approved at a meeting of the Department of Economics and Management, protocol No. dated “__” _____ 200__.

Head developer department

Associate Professor V.I. Motovilova

Program developer,

Associate Professor G.B. Bolshanov

Chelyabinsk 2008

1. Requirements for the level of mastery of the discipline

As a result of mastering the course “Organization of production at enterprises:

industry (trade and public catering)" student

Methods and techniques for organizing (production) trade and additional services;

Methods for calculating the economic efficiency of using various (production) technological systems in the supply of goods to a retail network;

methods for determining the socio-economic efficiency of using modern forms of selling goods.

Must know:

directive and regulations regulating different sides functioning of production (trade) enterprises in a market economy;

structural element construction of domestic trade in the federal and regional aspects;

organization of (production) trade and technological processes at wholesale and retail trade enterprises.

Should be able to:

calculate the needs for retail space for each administrative-territorial unit (city, district);

develop Various types trade and technological processes in relation to a specific (manufacturing) trade enterprise;

use modern methods to ensure the safety of inventory items in trading floors;

provide quality customer service.

2. Goals, objectives and subject of the discipline

In the conditions of the functioning of a market economy, the study and practical mastery of the course: “Organization of production at industry enterprises (trade and public catering)” is determined by the requirements of the development of the modern market, trade infrastructure, based on the use of new store and warehouse technologies, unified technological chains, mechanization and automation of trade -warehouse processes, new forms and methods of offering goods to customers and servicing them, which is timely and extremely relevant in the training of specialists in economics and management.

The purpose of the course is the formation in students of special theoretical knowledge and practical skills on issues of organizing production (in trade and public catering), provided for by the qualification characteristics of an economist-manager.

The objectives of the course are:

give theoretical knowledge in area modern methods organization of production processes in retail and wholesale enterprises;

To develop practical skills in organizing customer service at production enterprises (trade and public catering);

adapt the study of problematic issues of the production (trade) industry to the conditions of the modern economy.

The professionalism of a specialist economist, determined by sufficient knowledge and practical skills in the organization and technology of production processes, occupies a special place in the training of a specialist with higher education. One of the conditions for the successful activity of a specialist economist is his adaptation to new organizational, economic and social conditions, developing in production enterprises (trade and public catering) under the influence of the market environment.

3. Scope of discipline and types of academic work

1. Table 1

Type of educational work	Number of hours by mode of study
		Correspondence according to the main image. program	Correspondence abbr. image. program
Semester number
Total labor intensity of the discipline
Auditory lessons:
Seminar classes
Independent work
Type of final control

4.1. Distribution of hours by topics and types of academic work

Full-time form of education

	Name of sections and topics	Total hours by curriculum	Auditory lessons		Independent work
				Seminars
1.	Section 1 Organization of production as a system scientific knowledge and region practical activities. Scientific foundations of organization in trade.
	Topic 1. History of the development of the science of organizing production in trade.
	Topic 2. Subject, content and objectives of the course.
	Topic 3. Organization of state regulation of trade.
3.	Section 3 Production (trade) systems, their types and features.
	Topic 5. Trading enterprise as a production system.
	Topic 6 Retail trading network.
	Topic 7 Wholesale trade structures.
	Topic 8 Catering establishments.
4.	Section 4 Main trends and patterns of development of production organization at trade enterprises.
	Topic 9 Modern directions development of a retail trading network.
	Topic 10. Comprehensive program for the development of market wholesale trade infrastructure.
5.	Section 5 Assessment and analysis of the level of organization of production in trade.
	Topic 11 Organization of the trading process and customer service
6	Section 6 Structures of production systems in the industry. Contents and procedure for designing the organization of main production at enterprises in the trade industry.
	Topic 12 Commodity warehouses, their structure and layout. Organization of work in warehouses.
	Topic 13 Organization of packaging facilities in trade.
	Topic 14 Organization of economic relations of market entities for wholesale purchases and sales of goods.
	Topic 15 Organization of goods distribution and supply of goods to a retail trading network.
	Topic 16 Forwarding operations.
	Topic 17 Organization of labor in warehouses and stores.
7.	Section 7 Organizational design of auxiliary production processes and service industries in trade.
	Topic 18 Basics of store design, arrangement and placement of store premises.
	TOTAL:

1. Work program of the discipline SD. 02 “Organization, standardization and remuneration of labor at industry enterprises” for specialty 080502. 65 “Economics and management in trade and public catering enterprises”

   Working programm

   The work program is drawn up in accordance with the State educational standard higher professional education and approximate program disciplines in specialty 060800 – “Economics and management in enterprises (by industry)”

2. Work program of the discipline SD. 06 “Organization of Entrepreneurial Activities” for specialty 080502. 65 Economics and enterprise management (in trade and public catering)

   Working programm

   about the concepts and general provisions of commercial activity, which together become an integral system and form the scientific discipline “Organization of commercial activity”;

3. Work program of the discipline Marketing for specialty 080502. 65 Economics and management in an enterprise (in trade and public catering)

   Working programm

4. Work program of the discipline OP. In f. 11 “Exchange business” for specialty 080502. 65 Economics and enterprise management (in trade and public catering)

   Working programm

   The work program is compiled in accordance with the State educational standard of higher professional education and an approximate discipline program in the field of training

5. Work program of the discipline SD. 06. “Insurance” for specialty 080502. 65 “Economics and management in an enterprise (in trade and public catering)”

   Working programm

   The work program is compiled in accordance with the State educational standard of higher professional education and the approximate program of the discipline in the direction of training specialty 080502.

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Introduction

1. Production program of the enterprise

2. Calculation of the quantity and cost of material resources

3. Calculation of the number and wage funds of production workers

4. Calculation of product costs

5. Calculation of prices for products

6. Calculation of profit from product sales

7. Calculation of product profitability

Conclusion

Bibliography

INTRODUCTION

Today, the public catering market is one of the fastest growing markets in Russia.

Care Russian society from the system of a planned economy and the entry into market relations radically changed the conditions for the functioning of commercial enterprises. Enterprises, in order to survive, must show initiative, enterprise and frugality in order to improve production efficiency. Otherwise, they may be on the verge of bankruptcy.

In market conditions, the key to survival and the basis for a stable position of an enterprise is its ability to rationally use and calculate raw materials, products, materials and labor resources.

Such an effective approach to the formation and distribution of resources reflects the state of financial resources, in which the enterprise has the opportunity to freely maneuver the distribution of products, clearly calculate commodity turnover and means of production, and is able, through their effective use, to ensure an uninterrupted process of production and sales of products, as well as the costs of its expansion and renewal.

Determining the boundaries of the formation and distribution of products, as well as analyzing and accounting for the turnover of enterprises is among the most important economic problems in the conditions of stabilization of market relations. Since insufficient formation and use of the product range can lead to a lack of competitiveness in the enterprise, which ultimately leads to the ousting of a weak enterprise from the market and to bankruptcy. Accordingly, a rational attitude towards the use of products and the effective calculation of trade turnover will form positive attitude to the enterprise among product consumers, will also ensure a stable financial position, including providing the opportunity for competition high level with other enterprises in the industry, and will not interfere further development, burdening production costs with excess inventories and reserves.

To evaluate and analyze the use of the grocery list, the efficiency and rationality of the distribution of trade turnover, the catering enterprise must be guided by scientific approach to the calculation of these indicators.

At the same time, analysis of products and turnover is the most important characteristic of the economic activity of an enterprise in the external environment. It determines the competitiveness of the enterprise, its potential in business cooperation, assesses the extent to which the economic interests of the enterprise itself and its partners in financial and other relations are guaranteed. With the development of market relations, the number of information users in the formation and distribution of enterprise resources increases significantly. Trade turnover is one of the most important indicators of the economic and social development. It affects both production and consumption.

Products and turnover in public catering are not homogeneous in composition. It includes the amount of sales of goods to the public through retail trade networks and public catering establishments, as well as sales of goods to enterprises, institutions and organizations. Most of the formation and distribution of products and retail trade turnover is directly related to personal consumption and purchasing funds of the population.

1 . PRODUCTION PROGRAM OF THE ENTERPRISE

economics catering profit

The production program of the enterprise is the basis for operational planning at procurement enterprises. The production program is the volume of processed raw materials in tons per day or per shift for the comprehensive supply of a network of enterprises (pre-production and culinary stores) with semi-finished products, culinary and confectionery products in an assortment.

The data for drawing up the production program for a given workshop is taken from the course project “Organization of Production”.

Table 1 Production program of a confectionery shop with a capacity of 14 thousand products per shift.

Range of products produced in the workshop	Task for production of products on …………..
	Product output per day, t	Product output per month, t
2.Cake “Sand Ring”
6. Travel bun
7. Bun with poppy seeds
8. Ordinary baking

Determination of production volume inin kind.

The determination of the volume of product production in physical terms is determined for each type separately, taking into account orders from consumers (pre-production enterprises and retail chain enterprises).

The volume of production in physical terms for procurement enterprises is calculated per month.

Product production volume, kg., t

where n is the number of semi-finished products produced per day (course work on “Organization of Production”).

Monthly work fund of the workshop, days (course work on “Organization of production”).

Calculation data is entered into table 2

Table 2 Calculation of the production volume of semi-finished products in a confectionery shop with a capacity of 14 thousand products per shift.

Name of product	Number of semi-finished products produced per day, kg	Time fund, days	Production volume, kg
1.Cake “Tube with cream”
2.Cake “Sand Ring”
3. Cake “Muffs with cream”
4.Cake “Tube with sprinkles”
5. Cake “Puff layer sprinkled with raf. powder"
6. Travel bun
7. Bun with poppy seeds
8. Ordinary baking

2 . CALCULATION OF THE QUANTITY AND COST OF MATERIAL RESOURCES

The rational organization of supplying a public catering enterprise with raw materials, materials and other resources is the most important prerequisite for the efficiency and rhythmic operation of production.

In a market economy, when providing an enterprise with material resources, one must proceed from the fact that they are available sufficient quantity, i.e. there were no failures on the one hand and the formation of excess reserves on the other hand.

The optimal relationship between a given volume of production and the required amount of acquired material resources for production should be ensured by scientifically based rationing. The most important initial data for the calculation required quantity material resources are the norms of their consumption per unit of production.

We take the norms for the consumption of material resources from the course work on “Organization of production”, public catering enterprises, “Collections of recipes for dishes and culinary products”.

To determine the need for material resources, their expenditure rates are multiplied by the quantity of a given product. To determine the cost of material resources, the price per unit of each type of material resource is multiplied by their quantity.

The calculation of the quantity and cost of material resources for the production of these semi-finished products is presented in Table 3.

Table 3 “Calculation of the quantity and cost of material resources for the production of the “Tube with Cream” cake and the “Sand Ring” cake.”

Name of material resources	"Cream Tube"	"Sand Ring"	Total kg	Price per unit, rub.	Amount rub.
	Consumption rate per unit. ed., kg		Consumption rate per unit. ed., kg
1 Raw materials and main materials:
1.3 Butter
1.4 Melange
2 Supporting materials:
2.1 Flour for dusting
3 Containers and packaging materials:
3.1 Packaging paper
3.2 Box
3.3 Box etiquette
3.5 Adhesive tape
4 Energy
4.1 Electricity
4.2 Fuel (gas)

3 . CALCULATION OF NUMBER AND WAGESPRODUCTION WORKERS

The number of workers in a workshop is determined based on the production standards of processed raw materials or manufactured products in force at the enterprise.

The wages of production workers are calculated according to the tariff rates of the corresponding categories.

The number of workers, their categories, and the balance of working time are taken from the course work on “Organization of Production.”

The wage fund of a public catering enterprise is the amount of labor costs, regardless of the sources of financing payments.

The wage fund includes the following payments:

1) wages for work performed and time worked;

2) incentive payments;

3) compensatory payments;

4) payment for unworked time;

5) certain social payments.

Payments from 1 to 4 are included in production and distribution costs.

The calculation of the wage fund for production workers is presented in tables 4, 5.

Table 4 Calculation of the number and wages of production workers producing the “Tube with Cream” cake and the “Sand Ring” cake.

Worker's profession		Number of workers	Working conditions and payment system	Daily tariff rate	Salary fund according to tariff	Incentive payments	Compensatory payments	Main fund salary	Additional salary fund	Monthly salary fund
Dough mixer
Confectioner
Confectioner
Confectioner
Confectioner
Confectioner

Calculation of wages of production workers per unit of production

The wages of production workers per unit of output are determined in order to include them in the calculation of production costs.

Wages of production workers for 2000 pcs. products, in rub.

where is the monthly wage fund, in rubles.

Q - quantity of products produced, incl.

4 . CALCULATION OF PRODUCT COST

The cost of production is all the costs of an enterprise (expressed in monetary terms) associated with the production and sale of products.

Calculating the cost of a specific product is called costing. Costing is prepared for each type of product. The data for calculating the calculations is taken from the coursework on “Organization of Production” and public catering enterprises.

Table 6 Cost calculation for 100 pcs. cake “Tubes with cream”

Expenditures	Unit measurements	Consumption rates per 100 pieces, kg	Price per unit, rub.	Amount of costs, rub.
1Raw materials and basic materials
1.3 Butter
2 Fuel and energy
2.1 Electricity
2.3 Fuel (gas)
total material costs
3 Basic and additional wages
4 Social security contributions needs (30%)
5 Expenses for preparation and development of production (10%)
6 General production expenses (70%)
Workshop cost
7 General expenses (85%)
8 Selling expenses (0.5%)
full cost

Table 7 Cost calculation for 100 pcs. cake "Sand Ring"

Expenditures	Unit measurements	Consumption rates per 100 pieces, kg	Price per unit, rub.	Amount of costs, rub.
1Raw materials and basic materials
1.3 Butter
2 Supporting materials
3 Fuel and energy
3.1 Electricity
3.3 Fuel (gas)
total material costs
4 Basic and additional wages
5 Social security contributions needs (30%)
6 Expenses for preparation and development of production (10%)
7 General production expenses (70%)
Workshop cost
8 General economics. expenses (85%)
Production cost
8 Selling expenses (0.5%)
full cost

5 . CALCULATION OF PRICES FOR PRODUCTS

Price is the monetary expression of a unit of goods. Price is the amount of money for which a buyer is willing to buy a product and the manufacturer is willing to sell it.

In market conditions, the role of price for any commercial organization increases sharply, because depends on its level:

The amount of profit of a commercial organization;

Competitiveness of the organization and its products;

Financial stability of the enterprise.

Based on the nature of turnover servicing, the following are distinguished:

Wholesale prices for products at which enterprises sell manufactured products to other pre-production enterprises and culinary stores, retail enterprises.

Retail prices at which pre-production enterprises and trade organizations sell products to the public.

Wholesale price calculation

The price of a product is based on its cost. Any enterprise strives to fully recover the costs associated with the production of products and receive a sufficient amount of profit.

Profit from sales of a unit of production, rub.:

where C is the total cost of a unit of production, rub.

K - planned savings ratio, % (24;18)

Wholesale price, rub.:

Calculation of selling price

Selling price, rub.:

where VAT is the amount of value added tax, rub.:

where SNDs is the value added tax rate, % (18)

Retail price calculation

Retail price, rub.:

where N is the markup of a retail trade organization, rub.:

where Kn is a coefficient taking into account the retail markup, % (5.9)

We enter the calculation data in table 7

Table 7 Price calculation

6 . PROFIT CALCULATIONFROM PRODUCTS SALES

The profit of an enterprise is the most important economic category and the main goal of any commercial enterprise.

The total amount of all profits is the balance sheet profit of the enterprise. As a rule, the main element of balance sheet profit is profit from sales of products.

Profit from sales of products, rub.:

We enter the calculation data in table 8

Table 8 Calculation of profit from product sales

7 CALCULATION OF PRODUCT PROFITABILITY

The efficiency of a product manufacturing enterprise is also characterized by the product profitability indicator, which shows the level of profitability of a specific product in relation to its cost.

Product profitability,%:

CONCLUSION

The confectionery shop of the food processing plant produces 14 thousand products per shift. Product output per day is 0.834 tons, product output per month is 17.5 tons.

Working time fund - 21 days. To provide the enterprise with material resources for the production of the “Tube with Cream” cake and the “Sand Ring” cake, 8608.14 rubles will be required.

The workshop employs 8 production workers. The monthly wage fund for their labor is 94,894.69 rubles. The salary for 1 ton of products is 5418.21 rubles.

The cost of 100 pieces of the “Tube with Cream” cake is 2,507.95 rubles, the cost of 100 pieces of the “Sand Ring” cake is 2,834.6 rubles.

The wholesale price of the “Tube with Cream” cake is 3,109.85 rubles, and the “Sand Ring” cake is 3,344.8. The selling price of the “Tube with Cream” cake is 3,669.55 rubles, and the “Sand Ring” cake is 3,946.86 rubles.

Profit from the sale of the cake “Tube with cream” - 50559.6 rubles, “Sand ring” - 48979.2 rubles.

The profitability of the production of the “Tube with Cream” cake was 24%, “Sand Ring” - 18%.

LITERATURE

1. Efimova O. P. “Economics of public catering” - Minsk: LLC “New Knowledge”, 2006

2. Safronov N. A. “Economics of an organization” - Moscow “Economist”, 2004

3. Mamedov M.D., Zazdravnykh A.V. “Economics of food production industries” - Moscow: “Dashkov and Co,” 2007

4. Chuev I. N., Chechevitsina L. N. “Enterprise Economics” - Moscow: “Dashkov and Co,” 2006

5. Kapelyuk Z. A. “Organization, rationing and payment of labor in public catering establishments” course of lectures - Moscow: “Omega-L”, 2006

6. L. A. Radchenko “Organization of production at public catering establishments” - Rostov-on-Don “Phoenix”, 2004

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Okytushy Mausymbayeva Zoya Timofeevna

Teacher Zoya Timofeevna Mausymbayeva

« Kogamdyk tamaktandyru salasynyn economics»

pәni boyynsha zhumys bagdarlamasy tiptik bagdarlama negizinde kurastyrylgan.

The work program was developed based on the standard program for the discipline "Economics of Catering"

2012 "23" to antar turkeu no. 8

RegistrationNo. 8 dated January 23, 2012.

1226000 « Where possible » mamandygy ushin

For specialty 1226000 “Technology and organization of production of food enterprises”

About sagattaryn bolu

Distribution of study time

well

Barlyk sagat/total hours

Onyyn ishinde/of them

Theoretical knowledge/theoretical problems

Zertkhana zhumysy/laboratory work

Tazhiribe sabagy/practical exercises

Kurstyk zhumystar/

coursework

Sem. No. 1

Sem. No. 2

Sem. No. 1

Sem. No. 2

Sem. No. 1

Sem. No. 2

Sem. No. 1

Sem.No.

Toptarda oqylatyn pәn

The subject is studied in groups

Oku zhyly/academic year

Course number/course number

Toptyn cipher/group cipher

2014 - 2015

P -42

Aleumettik-ekonomikalyk panderinin cycledik-adistemelik commission synda karalgan

Considered by the cyclic methodological commission socio-economic disciplines

2014 " 11 » kyrkkuyek No. 1 Khattama

TsӘK tөrayymy __________/Z.T Mausymbayeva/

Explanatory note

The working curriculum is developed in accordance with the standard educational curriculum technical and vocational education in the specialty: 1226000 “Technology and organization of production of food enterprises”

The work program includes theoretical and laboratory-practical classes.

The working curriculum is implemented according to qualification levels with a volume of hours - 6 0 hours, of which:

theoretical - 38 hours.

practical - 22 hours

In the working curriculum, the goal of training is a set of basic, professional and special competencies; the way to achieve the educational goal is a personality-oriented, activity-based approach. Students’ activities will be organized in different forms: individual, group, in pairs of permanent and rotating composition.

The learning process will take place in an atmosphere of goodwill and mutual support, which will allow not only to gain new knowledge, but also to develop cognitive activity.

The working curriculum provides for the study of the development of the market economy of the Republic of Kazakhstan, as well as consideration of issues and solutions to situations and problems of the economics of a food enterprise.

As a result of studying the subject, the student:

1.knows the economics of a food service enterprise in a market economy;

2. will be able to competently apply the acquired knowledge in practice.

The process of studying the subject contributes to the formation of a thrifty attitude towards limited resources and material values, responsibility for the sustainable development of the country's economy and improving the living standards and well-being of the people living on the territory of independent Kazakhstan. To implement the working curriculum in the subject, the following forms of training organization are provided: lectures, seminars, practical classes, work supervision.

The following teaching methods are provided: conversations, discussions, solving economic problems, analysis of production and everyday situations, role-playing and business games, brainstorming, presentation of material, work in microgroups, interactive methods.

The working curriculum is based on the knowledge, skills and abilities of students in the disciplines: mathematics, law,

special technology, organization of production of food enterprises, equipment, accounting and costing, commodity research of food products, marketing, management.

The working curriculum provides for practical classes that contribute to more successful assimilation of educational material, acquisition of skills in solving practical situations and economic problems.

2. Planned learning outcomes of the discipline

Competencies planned in the standard and educational

program

Outcomes planned in the model curriculum

As a result of studying the discipline, students must have the following competencies:

Basic:

BC 1. Demonstrate the ability to learn and self-learn – prepare for continuous self-education and modernization professional qualifications;

BC 2. Communicate at formal and informal levels, collaborate, work in a team;

BC 3. Work with various sources of information - search, process, store, and reproduce;

BC 4. Think creatively, carry out expedient activities;

BC 5. Behave effectively in a competitive environment - look for a job, enter into an agreement with an employer, build a professional career.

As a result of studying the discipline, students

know:

-competent calculation and calculation of income and expenses;

Rules of business etiquette;

Role-based division of labor when working in a group;

- sequence of stages of advanced training;

Main reference and periodicals in which you can find information of interest;

Computer programs, used when working with information;

Methods of how to judge objectively and act logically, taking into account both your own point of view and other opinions;

Ways to find a job, sources of information about work.

can:

Use theoretical knowledge for practical purposes, solve problems;

Conduct appropriately in various production and life situations;

Abandon your own biases when choosing to make decisions;

Use a personal computer and office equipment;

Compile information databases (card index, electronic), find the necessary information using various catalogs;

Use research methods;

Ask yourself questions and systematically search for answers;

Reveal the causes and consequences of facts;

Develop a point of view and defend it using logical arguments;

Organize and carry out activities in accordance with the assigned task;

Write a resume, go through an interview with an employer, and sign a contract.

acquired skills:

Responsible for the quality of work and training;

Planning, organizing and analyzing your own activities;

Systematization of information;

Think logically, act quickly;

Communications.

competent:

In choosing methods and methods of self-study;

In choosing a role position when communicating;

In the choice of means and methods of searching, collecting and applying information;

Perform actions in accordance with the assigned task;

In choosing ways to find a job.

Professional:

PC 1. Keep simple records of income and expenses of funds and material assets;

PC 2. Exercise control over production costs and determine profits.

know: the main questions of economics, types of markets and the laws of supply and demand.

can:

- keep simple records of cash and financial resources;

Use trade rules and solve problems of consumer rights violations;

acquired skills:

Calculation of the cost of manufactured products;

Accounting and safety of entrusted material assets;

competent:

In determining profit.

Special:

SK 1. Prepare cost estimates for products;

SK 2. Take part in the inventory of inventory items;

SK 3. Effectively manage personnel.

know:

Methods for expanding production using various sources of initial capital

can:

- competently resolve problems that arise when consumer rights are violated;

Calculate product costs;

acquired skills:

- managing your own business (company);

Analysis economic activity enterprises and ways to solve problems;

competent:

In preparing cost estimates for products;

In personnel management;

Independently determine the profitability of the enterprise

3. Thematic plan

pp

Name of sections and topics

Number of hours

Total number of hours

Theoret

Pract

Introduction. Introduction to the economics of trade and food enterprises

2

2

SECTION 1. Enterprise in the economic system of the Republic of Kazakhstan

Catering enterprise as an economic entity of trade

Practical work No. 1

Classification of trading entities in the consumer goods market

SECTION 2. Planning as the basis of enterprise economics

The essence and necessity of planning the economy of food enterprises

Practical work No. 2. Planning system at enterprises

SECTION 3. Trade turnover of the enterprise

The essence and composition of trade turnover

Products and turnover of enterprises

Practical work No. 3

SECTION 4. Commodity supply of the enterprise's turnover

Economic essence, role and classification of inventory

Inventory analysis and planning

SECTION 5. Distribution costs

Essence and classification of distribution costs

Distribution cost analysis

Practical work No. 4. Calculation of distribution costs in public catering.

SECTION 6. Gross income of commercial enterprises

Economic essence of gross income

Gross Income Analysis

SECTION 7. Profit and its role in market conditions

Classification of types of enterprise profit and sources of their formation

Practical work No. 5. Profit and profitability analysis

Practical work No. 6 .

Calculation of enterprise profit.

SECTION 8. Enterprise labor resources

The essence of labor resources

Productivity and labor efficiency

Practical work No. 7. Analysis and planning of labor resources

Section 9. Remuneration

The essence and functions of remuneration

Practical work No. 8. Organization of wages

Practical work No. 9. Drawing up a time sheet Calculating wages for restaurant (cafe) employees.

The wage fund and its composition

Practical work No. 10 . Calculation of the wage fund.

The essence and significance of the enterprise's fixed assets

Economic essence and composition of working capital

Practical work No. 11.

SECTION 12. Food Service Efficiency

Economic effect and economic efficiency of enterprises.

Pass.

Total

60

38

22

3. Contents of the standard curriculum of the discipline

Introduction: Introduction to the economics of trade and catering enterprises.

Three concepts of “economics”; three functions of economics as a science; the object of study is a catering establishment as a trading enterprise; trade as a form and organizer of the market; economics of a commercial food enterprise - a special scientific discipline; food retail business economics method

Section 1. Enterprise in the economic system of the Republic of Kazakhstan.

Topic 1.1. Catering enterprise as an economic entity of trade: the enterprise is an economic entity and entity; characteristics activities of trade and public catering enterprises: specifics of public catering; forms of economic management of trade and public catering enterprises.

Topic 1.2. Practical work Classification of trading entities in the consumer goods market: sphere of trading activity (subject of economic activity of the entity); type of enterprise; organizational and legal form; form of ownership of the means of production and the nature of connections with other entities.

Topic 1.3. Economic methods of enterprise management :

management method; the essence of commercial settlement; principle of economy; the principle of financial stability; profitability principle; commercial and intra-company settlement; the relationship of concepts and elements of commercial intercompany settlement; use of prices in accounting for costs and performance of an enterprise.

Section 2.Planning as the basis of enterprise economics: the essence of planning in trade; the increasing role of planning and forecasting in a market economy; planning purpose.

Topic 2.1. The essence and necessity of planning the economy of an enterprise: planning and its need to determine the directional long-term prospects for the development of an enterprise; connection of resources and time in planning of economic entities; planning as a system of consistent management decisions.

Topic 2.2. Practical work Planning system in enterprises : types of intra-company planning; planning by time of action (long-term, medium-term, short-term); volume of trade turnover; tactical planning; strategic planning; regulatory planning.

Chapter3. Trade turnover of the enterprise: specifics of turnover of public catering enterprises; products of own production; retail turnover of enterprises.

Topic 3.1. The essence and composition of trade turnover : turnover is the most important assessment indicator of an enterprise and a measure of effective activity; types of trade turnover (wholesale, retail); retail composition

trade turnover; product range.

Topic 3.2. Products and turnover of enterprises : production of own-produced products and volume of trade turnover; catering products; products of own production; turnover of own-produced products; turnover of purchased goods from public catering establishments.

Topic 3.3. Practical work Analysis of turnover and production of an enterprise : various quantitative and qualitative indicators of trade turnover; the purpose of trade turnover analysis; stages of analysis of the total turnover of an enterprise; analysis of the composition of trade turnover; calculating the actual reporting base and ensuring comparability of indicators; features of economic activities of public catering enterprises.

Section 4. Commodity support for the enterprise's turnover: the purpose of creating inventory at wholesale and retail trade enterprises; classification of inventory; the value of current inventories at enterprises.

Topic 4.1. Economic essence, role and classification of inventory : two purposes of the product; inventories and their functions; classification of inventory (by purpose, by location, by period of formation, by compliance with standards).

Topic 4.2. Inventory analysis and planning : the role of inventory analysis; sources of inventory analysis; tasks of inventory analysis; basic analytical indicators of inventory (absolute and relative sizes of inventory and the time of their circulation); volume of inventory and volume of trade turnover.

Section 5. Distribution costs: the essence of distribution costs of a trading enterprise; signs of classification of distribution costs; the practical value of dividing costs into fixed and variable; features of costs of wholesale trade and catering enterprises.

Topic 5.1. Essence and classification of distribution costs : two types of costs (current and long-term); distribution costs; the role of distribution costs; net and additional distribution costs; classification of distribution costs; unified and mandatory grouping of expenses by economic elements; cost structure; cost items; fixed and variable costs; break-even point chart; useless circulation costs; direct and indirect costs.

Topic 5.2. Distribution cost analysis : purpose of cost analysis; main tasks of distribution cost analysis; relative savings (overspending); two main methods for calculating relative savings (overexpenses) of distribution costs; indicators of distribution costs.

Topic 5.3 Practical work. Calculation of distribution costs in public catering.

Section 6. Gross income of the enterprise: the essence of gross income, its definition; trade markup (margin), its structure; cost and market approaches to the formation of trade markups; factors of external and internal influence on the amount of gross income.

Topic 6.1. Economic essence of gross income : the main condition for the successful management of trade and public catering enterprises on the market is generating income as a way to solve the main problems of an economic entity; gross income; relationship between the cost indicators of trade and public catering enterprises.

Topic 6.2. Gross Income Analysis : gross income analysis - component analysis of the financial results of the company; tasks of gross income analysis; three stages of gross income analysis (analysis of the degree of plan implementation and the dynamics of changes in gross income indicators.

Chapter7. Profit and its role in market conditions: enterprise profit and its main functions in market conditions; the complexity of solving problems related to the distribution of enterprise profits; main directions of profit distribution; factors influencing distribution

and use of profits.

Topic 7.1. Classification of types of enterprise profit and sources of their formation : profit is an economic category; systematization of the types of profit of an enterprise according to the main classification criteria; gross profit; profit from trading, investment and financial activities; marginal profit; profit before tax; net profit; taxable income; real profit; nominal profit; maximum and minimum profit; capitalized profit.

Topic 7.2. Profit and Profitability Analysis : economic analysis, goal and tasks; sequence of analysis of profit and profitability; main indicators of profit generation and

profitability; profitability; factors affecting profit and profitability before taxes; capital-labor ratio; break-even point analysis.

Topic 7.3. Practical work, Calculation of profitability. Profit planning : Profit planning and economically sound calculation of planned profit are the key to timely and complete financing of investments and increase in own working capital.

Chapter8. Tore resources of the enterprise: labor resources, their importance in the effective operation of the enterprise; signs of classification of personnel of trade and public catering enterprises.

Topic 8.1. The essence of labor resources: labor resources, specialization and labor productivity; system of personnel classification features.

Topic 8.2. Productivity and labor efficiency : labor efficiency; productivity; functions of the labor productivity indicator: planned, accounting, stimulating; production of completed work and services per unit of time or per employee.

Topic 8.3. Practical work. Analysis and planning of labor resources: The main tasks of analyzing the provision of an enterprise with labor resources; headcount; turnout numbers; average number of employees; analysis of the enterprise's supply of labor resources; calculation of the impact of lost working time on the volume of turnover; system of movement indicators work force and staff turnover; tasks of labor productivity analysis.

Section 9. Remuneration: the concepts of “wages”, “wages”, “employee income”; functions performed by wages in a market economy; main elements of the organization of remuneration; tariff system as a wage regulator.

Topic 9.1. The essence and functions of remuneration : wage; nominal and real wages; salary; functions of wages: reproductive, stimulating, regulating and evaluative; the price of labor and the price of labor.

Topic 9.2. Practical work. Payroll organization : principles of salary organization; labor rationing ; tariff system-wage regulator; two forms of wages: piecework and time-based; wage forms and systems; surcharges and allowances; premium system.

Topic 9.3. Drawing up a time sheet Calculation of wages for restaurant (cafe) employees.

Topic 9.4. The wage fund and its composition : wage fund and its components; the composition of labor costs included in the company’s distribution costs; a list of payments to employees that are not included in the company’s distribution costs.

Topic 9.5 Practical work. Payroll calculation

Section 10. Fixed assets of the enterprise: fixed assets of the enterprise, their purpose and classification; types of value of fixed assets; the essence of physical and moral wear and tear of fixed assets; depreciation of fixed assets, its definition; basic methods of calculating depreciation.

Topic 10.1. The essence and significance of the enterprise's fixed assets : Capital is a factor of production of an enterprise; fixed assets: essence, meaning, role and classification; initial cost of fixed assets; replacement cost of fixed assets; residual value of fixed assets; physical deterioration; obsolescence.

Section 11. Working capital : working capital and circulation funds, their economic essence; working capital of the enterprise, its composition and structure; standardized working capital; sources of working capital formation.

Topic 11.1. Economic essence and composition of working capital : Revolving funds; circulation funds; inventory and accounts receivable; composition of the enterprise's working capital; circulation and circulation time of working capital; classification of working capital; positive and negative features of working capital; regulated and non-standardized working capital; own, borrowed and

attracted working capital.

Topic 11.2. Practical work. Calculation of working capital of an enterprise. Planning for working capital needs: working capital standard; methods for calculating working capital standards: analytical, ratio, direct counting; determination of stock standards for individual types of goods and in general for the entire product range.

Section 12. Efficiency of catering

Topic 12.1 Economic effect and economic efficiency of enterprises. A system of indicators reflecting the efficiency of the enterprise; the essence of social efficiency of catering; sales and service culture assessment system.

Pass.

Number of hours

Main questions, topics

4.Goals of the didactic process

Compound methodological complex

representation

knowledge

skills

skills

SECTION 1. Enterprise in the economic system of the Republic of Kazakhstan.

have an idea about the conditions of transition to a market economy

on the main issues of economics, types of markets and the laws of supply and demand

be able to use the meanings of economic terms

work with various sources of information - search, process, store, and reproduce

Scheme

Tables

SECTION 2. Planning as the basis of the economics of an enterprise.

Have an understanding of planning and types of planning

by planning stages, factors and methods of planning

for assortment planning

products

on planning, organizing and analyzing their own activities.

Scheme

Tables

SECTION 3. Trade turnover of the enterprise.

on the specifics of turnover of public catering enterprises

on formation

gross turnover at public catering establishments; factors influencing the volume of trade turnover

by calculating the turnover of public catering establishments

according to the enterprise’s assessment indicator and performance meter

Scheme

Tables

SECTION 4. Commodity supply of the enterprise's turnover .

Have an idea about the assortment, credit, working capital, own working capital, inventory, turnover

capacity.

in essence

distribution costs of a trading enterprise; characteristics of the classification of distribution costs.

according to two main methods of calculating relative savings (overexpenses) of distribution costs and the level of profitability; study of composition and structure.

in the choice of means and methods of searching, collecting and using information

Scheme

Tables

SECTION 5. Distribution costs.

on depreciation, rent, book profit, gross income, distribution costs, investment, loan,

turnover, profit of catering products.

on competent calculation and calculation of income and expenses

on the relationship between costs, sales volume and profit.

for calculating product costs

Scheme

Tables

SECTION 6. Gross income of commercial enterprises.

by gross income, purchased goods, self-produced products

on technical and economic

according to my calculations

to perform actions in accordance with the assigned task

Scheme

Tables

SECTION 7. Profit and its role in market conditions.

on bankruptcy, dividend, depreciation of fixed assets, investments, capital, profit, manufacturer

ness of labor,

by forms of cash savings; profit of a set of economic relations

calculate enterprise profit

in determining profit.

on systematization of information

Scheme

Tables

SECTION 8. Labor resources of the enterprise.

on enterprise personnel, managers, labor productivity.

based on the classification of personnel of trade and public catering enterprises

for calculating attrition and personnel stability

lead competently

negotiations with

employer

on admission

to work.

Scheme

Tables

Section 9. Remuneration.

by tariff system, labor productivity, labor efficiency, wages

according to salary forms,

principle of salary organization

for payroll calculation, preparation of time sheets

on personnel management

Scheme

Tables

SECTION 10. Fixed assets of the enterprise

about the main

enterprise funds, their purpose and classification; types of value of fixed assets, the essence of physical and moral wear and tear of the PF.

by classification of working capital; positive and negative features of working capital.

according to the calculation of fixed assets of the enterprise, depreciation of fixed assets

by analysis

fixed assets of a public catering enterprise

Scheme

Tables

SECTION 11. Working capital

on working capital, working capital, wages, purchased goods, financing, circulation funds.

according to working capital standards; methods for calculating working capital standards.

according to the calculation of normalization of working capital

by analysis

working capital

Scheme

Tables

SECTION 12. Food Service Efficiency.

about net profit, product range, balance sheet profit, gross income, profitability

according to a system of indicators reflecting the efficiency of the enterprise; essence of social efficiency of catering.

by calculating enterprise profitability

according to the sales and service culture assessment system

Scheme

Task cards




5.List practical work

№ classes. Topic name

Number of hours

№ 3. Classification of trading entities in the consumer goods market

Studying the classification of trading entities in the consumer goods market

№ 5. Enterprise planning system

Studying the planning system in enterprises

№ 8. Calculation of the volume of trade turnover and its composition

Calculation of the volume of trade turnover and its composition

№ 13. Calculation of distribution costs in public catering

Calculation of distribution costs in public catering

№ 17 Profit and profitability analysis

Study of Profit and Profitability Analysis

№ 18 Calculation of enterprise profit

Calculation of enterprise profit

№ 21. Analysis and planning of labor resources

Study of workforce analysis and planning

№ 23. Payroll organization

Payroll preparation

№ 24. Drawing up a time sheet Calculation

Drawing up a time sheet Calculation

№ 26. Calculation of the wage fund.

Calculation of the wage fund.

№ 29. Calculation of working capital of an enterprise

Calculation of working capital of an enterprise

Total:

18

6. Control questions

Section 1. enterprise in the economic system of the Republic of Kazakhstan:

1.What does the concept of “company” mean? What are the differences between “firm”, “enterprise”, “economic entity”?

2. What are the specifics of a trading company?

3. What characteristics characterize a trading company as an economic entity and as a legal entity?

Section 2. planning as the basis of the enterprise’s economy:

1. Why is the role of planning and forecasting increasing in a market economy?

2. What is the essence of the basic principles of planning?

3. What planning methods do you know and what is their essence?

Section 3. turnover of the enterprise:

Section 4. commodity supply of the enterprise's turnover:

1. What are the specifics of the turnover of public catering enterprises?

2. How can you characterize your own products?

3.What are the goals, objectives and methods of analyzing turnover in public catering?

Section 5. commodity supply of the enterprise’s turnover:

1.For what purpose do wholesale and retail trade enterprises create inventories?

2. How are inventories classified?

3.What indicators are used to measure inventory and commodity circulation time? How are they calculated?

4.What goals and objectives does a trading enterprise set when analyzing the state of inventory?

Section 6. distribution costs of the enterprise:

1. What is the essence of the distribution costs of a trading enterprise?

2. By what criteria and for what purposes are distribution costs classified?

3. What is the purpose of grouping costs by element?

Section 7. gross income of the enterprise:

1.What is the essence of gross income, its significance and sources of formation?

2.What is the structure of the trade markup (margin)? Determine the internal and external boundaries of its formation.

3.What is the point modern approaches to the formation of trade markups (margins) and what are the conditions for their application?

4.What is the system of internal factors that determine the level of trade markups (margins)?

Section 8. enterprise profit and its role in market conditions:

1.What is the essence and what is the system of profit management objects?

2.What are the purpose, objectives, sequence and indicators of profitability and profitability analysis?

3.What is the system of main factors influencing the formation of gross profit and profitability? Tell us about the methodology for their analysis.

Section 9. Enterprise labor resources:

1. What factors influence the formation of the personnel of an enterprise?

2.By what criteria are personnel of trade and public catering enterprises classified?

3.What is the essence of labor efficiency and productivity in trade and public catering?

4. What functions does the labor productivity indicator perform?

Section 10. remuneration at the enterprise:

1.What is the difference between the concepts of “wages”, “wages”, “income of an employee”?

2.What functions does wages perform in a market economy? How are they interconnected? What is their impact on the wages of the company's employees?

3.What are the main factors influencing the level of remuneration of employees of an enterprise?

Section 11. fixed assets of the enterprise:

1.What are fixed assets, what is their purpose and by what criteria are they classified in enterprises?

2.What types of valuations of fixed assets of an enterprise exist and what are they used for?

3.What is the essence of physical and moral wear and tear of an enterprise’s fixed assets and what factors influence them?

Section 12. Working capital of the enterprise:

1. Give the definition of working capital of a trading enterprise. What are their composition and structure?

2. What functions do working capital perform?

3. Name the main classification characteristics of working capital.

5. What is “own working capital”?

Section 13. food service efficiency;

1.Explain the concepts of three different types efficiency: efficiency of economic activity, efficiency of use of certain types of resources, efficiency of production of goods and services.

2. What are the main types of efficiency in trading activities? Describe them.

3. Define the concepts “economic effect” and “efficiency”.

7.Literature

1. Nikolaeva T.I., Egorova N.R. Economics of trade and public catering enterprises: Textbook. M.: INFRA-M, 2009

2. Abdikerimova G.I. Manufacturing economy - Almaty 2008

3.Volkov O.I. , Sklyarenko V.K. Enterprise economics: Course of lectures. – M.: INFRA-M, 2010

4. Zaitseva A.Ya., Andryushina E.I. Economics of catering enterprises: Textbook for technical schools. – M.: Economics, 2005

5.Petrov M.N. Entrepreneur and the market: Textbook. – St. Petersburg: Publishing house “Soyuz”, 2002.

6. Chechevitsina L.N. Enterprise economy. Tutorial. Rostov n
/D: Phoenix, 2006

7.Economics of an enterprise (firm): Workshop / Ed. V.Ya. Pozdnyakova.-M.:INFRA-M, 2008

8. Enterprise economics. Collection of problems. Textbook / N.F. Revenko. M.: Higher school, 2007