Cost Accountant

Job Responsibilities – Restaurant Cost Controller

• Review the document cycle and verify the validity of the cycle: purchase request - purchase order - receipt - storage - disbursement - production - sale.
• Calculate menu cost from recipes – sub-recipes for all items and manufactured products.
• Set selling prices for menu items according to the established pricing policy to achieve a fair profit margin.
• Perform the monthly reconciliation for the food and beverage cost account – and the actual general account, matching it with the standard cost to identify any variance, determine its causes.
• Analyze variances in raw material quantities (shortage – excess) for stores, branches, and the central kitchen, and review them with the managers of these departments to determine the final outcome of raw material quantity variances.
• Analyze variances in utensils and operating tools for each branch, determining breakage – loss of utensils and specifying quantities to be replaced.
• Analyze menu engineering.
• Analyze the break-even point.
• Analyze variances in raw material prices and purchase prices.
• Analyze sales forecasting.
• Periodic and continuous updating of the preparations sheet – monthly.
• Review and compare price quotations submitted by the purchasing department and approve prices.
• Determine the minimum order quantity – maximum order quantity – and reorder point for all inventory items.
• Analyze and follow up on branch disposals of raw materials and finished goods (completed products), understanding their causes and comparing them with consumption and sales.
• Review and record store disbursement vouchers and addition or purchase vouchers in the accounting system for stores and branches.
• Review, record, and calculate the cost of (disposals – staff meals – officer meals – hospitality – compensations) and analyze them.
• Conduct surprise inventory counts at branches, stores, and the central kitchen weekly and prepare a report on the weekly branch visits.
• Follow up daily with stores and purchasing to resolve any issues related to inventory, such as raw materials, invoices, and disbursement vouchers.
• Participate in the monthly inventory count for stores, the central kitchen, and branches.