Формування науково-обгрунтованих цін на послуги ресторанного бізнесу України (Formation of Scientifically-Based Prices For Restaurant Business Services of Ukraine)

<b>Ukrainian Abstract:</b>  <br>У статті наведено принципові особливості формування цін у закладах ресторанного господарства. Проаналізовано цілі під час ціноутворення на послуги цієї галузі. Визначено підходи до формування цін, такі як витратний, ринковий, параметричний. Наведено формули розрахунку питомої ціни базової послуги; ціни на послуги з урахуванням питомої ціни базової послуги. Охарактеризовано такі методи визначення цін, як метод балів, метод регресії. Визначено, що на остаточну ціну впливають такі додаткові фактори, як дії конкурентів, сезонне збільшення попиту на послугу. На основі аналізу запропонованих економіко-математичних моделей нами була запропонована методика визначення оптимального меню підприємством ринку послуг ресторанного бізнесу (передбачувана собівартість страви; можливі відпускні ціни страви; передбачуваний обсяг реалізації страви; прогнозна величина постійних витрат у плановому періоді). Запропоновано етапи проведення розрахунків ціни на послуги закладів ресторанного бізнесу.<br><br><b>English Abstract:</b>  <br>The article presents the basic features of price formation in restaurants. The goals for pricing services in this industry are analyzed. Approaches to price formation are determined: costly; market; parametric. The formulas for calculating the specific price of the basic service are given; prices for services taking into account the specific price of the basic service. The following methods of determining prices are described: the method of points, the method of regression. It is determined that the final price is influenced by such additional factors as the actions of competitors, the seasonal increase in demand for the service. Factors that need to be taken into account when clarifying the type and class of the restaurant establishment were identified and the services provided by these establishments were described. The types of expenses, which include food and features of forming calculation cards, are determined. It is determined that when compiling the calculation and calculating the sale price of the dish should take into account: the structure of the rate of raw materials from which the dishes were prepared; prices for raw materials for cooking; the size of the markup that is applied to the dish. Also, two methods for the formation of the realized value of products and the calculation of margins were identified: the method of direct calculation and the method of reverse accounting, their advantages and disadvantages. The risks associated with the preparation, purchase and sale of meals are described. It is determined that in order to make decisions about the pricing structure it is necessary to develop an economic-mathematical model. To develop an economic-mathematical model, we have introduced the following parameters: the selling price of a particular dish; the cost of the dish; fixed costs; the amount of cooking this dish; the planned volume of food sales for a given period; possible selling price of the dish for the analyzed period. On the basis of the analysis of the offered economic and mathematical models we have offered a technique of definition of the optimum menu by the enterprise of the market of services of restaurant business: the estimated prime cost of a dish; possible selling prices of food; estimated sales of the dish; the estimated value of fixed costs in the planning period. The stages of calculating the price for the services of restaurants are proposed.