Case Study - Dry Stock Takes

INSTRUCTIONS FROM CLIENT:- To provide an independent regular food stock audit to establish the Gross Profit Margin on food & to discuss ways of increasing overall profitability.

 ACTION TAKEN:- On the day of audit the food stock was counted with the chef. Information was taken from delivery notes & invoices, income figures & allowances noted. A single page computer report was produced detailing the following:-

• Value of Opening Stock
• Value of Closing Stock
• Consumption
• Takings
• Gross Profit Margin

RECOMMENDATIONS:- Discussion with Client about ways to increase profitability including, looking at new suppliers, reducing purchasing costs, pricing of meals, menu size, portion control etc.

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