Technological losses in the food industry. Quantitative (normalized) Food loss Problems of confirmation and normalization of technological losses

Losses of food products during storage and transportation brings significant losses.

There are loss of quality and mass loss. Quality losses Associated with decreasing content in the product of beneficial substances, with partial or complete loss of its benignness. These losses are not normalized, but can be taken into account with the help of additional, rather labor-intensive operations: sorting, technological control, etc. mass loss These are quantitative losses associated with loss of mass products. They are relatively easily accounted for and normalized.

Both types of losses are interconnected, and in most cases the loss of mass products are accompanied by a decrease in their quality, and on the contrary, the decrease in quality leads to loss of mass products.

Almost all types of regulatory documentation establishes either the storage time, or the expiration date of a particular product.

The duration of the warranty periods of storage of various food products depends on the type of product, the quality of the feedstock, the technological process and storage conditions.

Warranty period Storage is installed for goods that can be stored without subjected to damage, under appropriate conditions for a long time (tea, wine-vodka and confectionery, etc.).

For perishable food products set warranty (limit) Sucidity. The excess of the limiting expirational terms, as a rule, leads to a deterioration in quality, as a result of which the products are either unsuitable for use or unsuitable.

The warranty period of shelf life is regulated by standards (oil, margarine, etc.), sanitary rules (especially perishable products, the rules of trade in individual groups of goods.

Classification of food productssimplicity from persistence:

Perishable goods- Goods with high water content (meat, fish, milk, egg products, fruits and vegetables).

Particularly perishable goods- Products that are not subject to storage without cold.

Suitable for long-term storage- with a small content of water or preserved (flour, crumbs, pasta, sugar, dried vegetables and fruits, wines and liquor-vodka products, canned canned food, etc.).

Product classifications for the most characterturn for storage featured.

Firstgroup- Fresh food products of animal and vegetable origin, in which biochemical, physical and chemical processes are carried out (for example, meat, fish, grain, vegetables, fruits, etc.).

Second group- Products obtained from animal or vegetable raw materials. Chemical and physical processes are most actively occurring in them and weakly biochemical. These are dried fruits and vegetables, bakery goods, sugar and confectionery.

Third group- Canned products, in which, after using special processing and tight packaging, biochemical processes are practically suspended, and physical and chemicals are absent.

Differences between threegroups:

the products of the first group are well preserved with continuous interaction with the external environment, and the products of the third group - with full insulation from the external environment.

the storage time of the first group products depend on their physicochemical features and conditions of the external environment, and the third group - on the processing method and degree of sealing.

the processes occurring in the food products of the second group during storage are determined by their physical structure and chemical composition.

The quality and losses of the individual product depend on the joint impact of various processes, their orientation and intensity. The quality of some products during storage during time can be improved, which is observed when the autumn and winter varieties of apples and pears, tomatoes, bananas, shutter speed of vintage cognacs and wines are observed. For other goods (cereals, sugar, potatoes, beets, etc.), it is possible to maintain the original quality by creating optimal storage conditions. However, it is almost impossible to completely eliminate the decrease in the quality and loss of the product during storage. An important task is to create such storage conditions in which changes in quality, nutritional value and loss would be minimal slide 6.

Processes occurringWhen stored

Depending on the nature of the changes, the processes occurring during storage are divided into physical, chemical, biochemical, biological and mixed, or combined.

Physical processes- cause changes in the physical properties of the product: temperature, density, colors, forms, consistency, thermal conductivity, radioactivity, etc.

Chemical- They cause various transformation of individual chemicals that are included in the food product (caramelization of sugar, acid hydrolysis of substances), or these are processes passing between individual chemically active substances in the product or in its surrounding atmosphere.

Biochemical- causes the transformation of chemical components of products under the influence of biological catalysts contained in them - enzymes or from outside enzyme preparations.

Varieties of biochemical processes: breathing, glycoliz, autolis, etc.

Microbiological processes - a type of biochemical processes in food products, in which the change in product quality occurs due to the activities of enzymes in microorganisms that fall into the product randomly (rotting, fermentation, molding) or are made artificially (the use of microorganisms in the manufacture of lactic acid products, wines, etc.) .

Biological processes - Processes caused by biological objects - rodents and pests of food products.

Physical and physico-chemical processes

Physical and physico-chemical processes- arise in products under the action of temperature, humidity, gas composition, light, mechanical effects.

Varieties of physical and physicochemicalprocesses:the processes of sorption and desorption of water vapors and gases, crystallization of sugar and salts, aging of proteins and colloids, compaction of bulk substances, deformation and disruption of the integrity of products.

Sorption process- The process of absorbing moisture, may occur during the storage of salt, sugar-sand, flour, cookies, sugar, waffles, etc. products soften or lose ramp and lingered.

Desorption- This is the process of drying the product, reduce its mass and deterioration. This process is peculiar to fruits and vegetables, bread.

In a number of products (jam, honey, ice cream) in the process of storage occurs crystallization SAhara,what leads to the deterioration of appearance, consistency and taste.

Aging of proteins and colloidswhen storing products, the worst swellability of cereals, flour, legumes is explained, an increase in the duration of their preparation.

Mechanical damage cause deformtionbread, confectionery, fruits and vegetables, it leads to a decrease in the quality or unsuitability of products to consumption.

The main task when storing the goods:prevent or suspend unwanted processes leading to a decrease in their quality.

Factors affecting goods when stored:temperature, humidity and composition of air, ventilation and illumination of the room, freight neighborhood, packaging and laying of goods.

Temperaturethe air has a great influence on the development of microorganisms and pests, the activity of enzymes and the speed of chemical reactions. The increase in temperature by 10 0 s accelerates the enzyme reactions 1.3-5 times, and chemicals are even stronger. Most food products are stored under reduced temperatures, which are destructive on many microorganisms, pests and minimize enzymatic and chemical processes.

Temperature mode for products: for productsfor long storagethe temperature in the repository should not exceed 10 0 s, for perishable- no more than 0 0 s or below; for especially perishableproducts The maximum shelf life at a temperature not higher than 6 ° C is from 6 to 72 hours.

Relative humidity- the percentage ratio of the actual amount of water vapor in the air to the amount that is required for its complete saturation at a given temperature and pressure.

Features of storage of goods:

For storage of goods with high moisture content The relative humidity of the air must be 80-95%

Products with low humidity, as well as capable of oxidizing (fats) must be stored at relative air humidity - 65-75%.

Loss of food products when stored

Quantitative losses in the storage of food products are divided into natural loss of mass, normalized and actuated predealization losses.

Natural decline - this is a decrease in the mass of food products caused by the manifestation of their natural properties; It occurs in normal conditions of storage and transportation when using recommended types of containers and packaging materials. Natural loss does not include losses associated with damage to the packaging, violation of the conditions for transportation and storage.

The main reasons for the occurrence of natural loss are sweeping, spray (squabble), leakage, folding and dr.

Natural weight loss of the product is also formed due to the biochemical processes of the respiration of fruits and vegetables, etc.

The actual dimensions of natural loss are set after removal of commodity residues on the basis of inventory statements.

Normal loss standards are periodically reviewed due to the use of new types of containers, changing the conditions of transportation and storage.

Normated predealization losses are formed in the preparation of food products for implementation

The normalized predealization losses include leaks of liquid products that appear due to the inhabitants of the container. Another type of losses formed in the preparation of food product for sale is the crumb of Sakharaphinade, cookies, pasta, etc.

"Food Industry: Accounting and Taxation", 2013, N 1

Perhaps in any production it is not without loss. Moreover, the loss of materials, the legislator considered it necessary to differentiate. In a special category, technological losses were allocated, the recognition of which for tax purposes has its own specifics.

What is technological losses

Technological losses arise primarily in the production of products, performing work or services, as well as during transportation. And they are due to the technological features of the production cycle or the process of transportation, as well as the physicochemical characteristics of the used raw materials (PP. 3 of paragraph 7 of Art. 254 of the Tax Code of the Russian Federation). In general, the connection of losses with the production and technological features of the production cycle is a key point. If there is no production process - there can be no technological losses. At the same time, the size of technological losses largely depends on the level of organization of the production process (compliance with technological parameters, the rhythm of preparation of semi-finished products, etc.), technical condition and operation of equipment.

In the general sense, technological losses are a change in the production process of mass (sizes) of raw materials, materials, semi-finished products, finished products (UGARA, SLEURK, volatilization).

for example, in the bakery industry to technological losses include:

• flour loss from receiving it to kneading semi-finished products;
• dough loss and flour in the form of waste from kneading to landing into the furnace;
• losses in the form of bread crumbs, resulting from the breadth of bread from the furnace, transportation and laying it on trolley or other devices;
• dough and bread loss as a result of developing their mass larger than the technological plan or technological instruction due to non-compliance with the operational mode of the tester equipment;
• losses from marriage processing.

In the Decree of the Fourteenth Arbitration Court of Appeal dated December 14, 2010 No. A13-9061 / 2008<1> (True, in relation to metallurgical production, it does not change the essence of the case) the judges stressed that the technological losses are due to the imperfection of the technological process and equipment and are the losses of irrevocable, not forming a separate product, which could be involved in production or use any other way. And since the formation of irretrievable waste and technological losses does not lead to the taxpayer of economic benefits, such objects are not subject to evaluation and do not increase its income in order to tax return.

<1> It was left unchanged by the decision of the FAS SZO of 04/28/2011 N A13-9061 / 2008.

Technological losses, as well as losses from the shortage or damage of material and industrial reserves when they are stored and transported within the norms of natural loss, for tax purposes, equal to material expenditures (clause 7 of Article 254 of the Tax Code of the Russian Federation).

Moreover, this applies not only to those who apply a common regime, but also "specialworkers" - after all, taxpayers who voluntarily transferred to the payment of the ESHN or UCNO (if they chose the Tax Object "Revenues Reduced by the amount of expenses") are also adopted in reducing the tax base Material expenses, the value of which is determined by the rules of the same Art. 254 NK RF. For example, the validity of accounting by payers of the ESHN technological losses associated with the production and storage of grain crops and green animal feed is confirmed in the decision of the FAS TSO of 21.08.2012 No. A14-5408 / 2011.

In contrast to losses as a result of natural loss, which in accordance with paragraph 7 of Art. 254 of the Tax Code of the Russian Federation are recognized for tax purposes not just "within normal terms", but only on the standards approved officially in the manner prescribed by the Government of the Russian Federation, about the rationing of technological losses for the purpose of calculating the income tax in the tax legislation, nothing like this is not said. The same ascertains the Ministry of Finance, for example, in a letter from 21.02.2012 No. 03-03-06 / 1/95. Similar opinion that ch. The 25 Tax Code of the Russian Federation does not record restrictions when classifying technological losses in material expenses, the courts (for example, FAS software in the decision of 09.12.2009 N A12-8952 / 2009, FAS MO in the decision of 01.11.2010 No. A40-156407 / 09 -35-1220).

But, unfortunately, in practice, this does not mean that taxpayers can really write off the technological losses "on fact" without any problems.

Problems of confirmation and normalization of technological losses

So, in fact, the lack in the tax legislation, the direct requirement of losses does not allow the taxpayer of unconditionally to write off under the guise of technological losses any amount and actually does not exclude the need anyway to regulate (rational) their value anyway.

And all because no one has canceled the overall requirement of the economic validity of the costs established by paragraph 1 of Art. 252 Tax Code. Moreover, within the framework of the general regime, the costs that do not comply with this criterion are prohibited to recognize in order to tax profit (p. 49 of Art. 270 of the Tax Code of the Russian Federation).

And this means that in fact, to solve the issue of confirming the feasibility of recognized costs in the form of technological losses, it is necessary in each organization separately. And this is done primarily through the adoption of internal documents that record the limit dimensions (norms) of such losses.

Officials - for "internal" rationing

As explained in the letter of the Ministry of Finance of Russia from 01/31/2011 No. 03-03-06 / 1/39, the procedure for the sectoral settlement of the development and approval of technological loss standards in production and (or) transportation is not the subject of law on taxes and fees. However, based on the technological features of its own production cycle and the transport process, each taxpayer can determine the standards for the formation of irrevocable waste of each specific type of raw materials and materials used in production. These standards can be installed, in particular:

• technological maps;
• shooting technological process;
• other similar documents that are internal documents, which are developed by the specialists of the Organization, controlling the technological process (for example, technologists), and are approved by the authorized persons of the organization.

Based on the position of specialists of the financial department, the metropolitan tax authorities in the letter dated 21.02.2012 No. 16-15 / [Email Protected] Indicated that natural indicators of technological losses arising from the conduct of a particular technological process must be documented. And at the same time, documents that substantiate the amount, within which actually established technological losses are taken into account in order to tax, are the most technological maps, the estimates of the technological process or other similar documents that financiers wrote.

In arbitration, there are also examples of a similar approach. So, in the decision of the seventeenth Arbitration Court of Appeal dated January 26, 2012 No. 17AP-8223/2011<2> The judges noted:

• the procedure for the sectoral settlement of the development and approval of technological loss standards in production and (or) transportation is not the subject of law on taxes and fees;
• based on the technological features of its own production cycle and the transportation process, the taxpayer determines the standard of formation of irretrievable waste of each specific type of raw materials and materials used in production;
• this standard in the enterprise can be established, in particular, a technological card, a consuming technological process or a different similar document that are internal documents that do not have a unified form.

At the same time, as stressed in the recent decree of the ninth Arbitration Court of Appeal from 06.11.2012 No. 09AP-31285/2012, 09AP-31286/2012, tax authorities during verification do not have legal grounds to change the technological loss assessment methodology developed by the enterprise and applied to them in goals for voluntary reduction of the amount of expenses taken into account when calculating income tax. After all, the norms of the Tax Code of the Russian Federation are not provided for the rationing of technological losses for tax purposes and the procedure or algorithm of their rationing is not established. Therefore, the tax authority is not entitled to use the method of calculating losses other than the taxpayer used and fixed in its internal local acts.

You can do without norms

However, in principle, the position of officials is not necessary to adhere to the position of officials. The judges can support the taxpayer and in the event that no internal regulations of technological losses they did not assert and wrote off such losses "on fact".

For example, in the resolution of the FAS MO of 01.11.2010 N Ka-A40 / 13095-10, the court led the following arguments:

• pP. 3 p. 7 tbsp. 254 of the Tax Code of the Russian Federation does not contain provisions that would establish the rationing of technological losses for the purpose of calculating the income tax;
• features that, in accordance with paragraph 3 of Art. 252 Tax Code of the Russian Federation may be established by the provisions of ch. 25 Tax Code of the Russian Federation for taxpayers of certain categories or expenses made in connection with special circumstances, including restrictions, in carrying out technological losses to the composition of material expenses for the purposes of tax tax. 25 NK RF is not established;
• gL 25 of the Tax Code of the Russian Federation does not provide for the obligation of the taxpayer in determining technological losses to be guided by any special regulatory acts, as well as reports of third parties;
• in regulatory acts, there is no requirement to determine and fix technological losses as they occur as they occur (and therefore it is not forbidden to do this, for example, monthly);
• the tax inspection could not prove that the technique of determining technological losses applied by the taxpayer is erroneous and does not allow them to set their size.

Accordingly, the court concluded that the method of calculating the technological losses applied by the applicant is legitimate. And she concluded that the taxpayer made the calculation of losses by the direct method on the basis of the testimony of measuring instruments producing measurements in the preparation of raw materials and the production of commercial products.

And in an earlier decision of the FAS WE, from 11.03.2009 No. F09-1037 / 09-C3<3> The court direct text indicated that expenses in the form of technological losses can be taken for tax purposes in full. After all, the obligation of compliance with the losses taken by any limits (regulations), as well as the sectoral or tariff legislation of the Tax Code of the Russian Federation, is not established. However, judges nevertheless made the reservation that it is possible to recognize technological losses in tax accounting only in accordance with these expenses of the criteria established by Art. 252 Tax Code of the Russian Federation: economic justification and documentary confirmation.

<3> By defining the direction of the Russian Federation of 18.06.2009 N you-7283/09 in the transfer of the case to the Presidium you are denied.

Is it worth arguing?

Taking into account the current situation, the head and accountant of each organization need to take a balanced decision on how best to act.

To avoid or at least reduce the likelihood of claims by tax authorities will help the development and approval of its own (internal) norms (limit values) of admissible technological losses based on the specifics of the production process. This will be one of the most important evidence of the economic validity of the costs in the form of technological losses.

Important moment. When developing its own norms and later, when classifying technological losses, it is necessary to pay special attention to the fact that there are no cost doubling. In other words, so that it does not work that the amounts that are qualified by the taxpayer as technological losses are already included in the main material costs (the value of raw materials, materials, purchased semi-finished products included in the cost of expenses - as a rule, direct - in order to tax returns ).

Otherwise, if, according to the results of the study of the specifics of technological processes and the procedure for the formation of the structure and size of costs and costs of products, the tax authorities will still consider that the same costs are accepted into a decrease in the tax base twice - the court will support tax inspectors, such as, for example , in the Decree of the Ninth Arbitration Court of Appeal dated 29.05.2012 N 09Ap-11489/2012, left unchanged by the decision of the FAS MO of 13.09.2012 N A40-96838 / 11-115-303.

To the attention of manufacturers of food products from sturgeon fish and marine hydrobionts

In those organizations that produce food products from sturgeon fish and marine hydrobionts, additional difficulties arise.

The fact is that on April 29, 2002, the State Committee approved two special documents - single rates of waste, losses, the output of finished products and consumption of raw materials in the production of food products from marine hydrobionts and single rates of waste, loss, output of finished products and consumption of raw materials in the production of food products From sturgeon fish (hereinafter - unified norms) along with instructions on the procedure for their application.

In both instructions, it is stated that single norms are extremely (maximum) admissible and should be used in the production of food products, respectively, from sturgeon fish and from marine hydrobionts at enterprises of various forms of ownership, as well as for use in the work of controlling services. In other words, in fact, the department has retracted the obligation of these rules for everyone - both for manufacturers, and for controllers, including tax authorities.

In principle, instructions are allowed to assemble their own (individual) raw material consumption norms in certain cases - but only after agreeing with VNIRO or industry organizations on technological normalization. Moreover, all approved norms should be sent to VNIRO to prepare justifying materials to develop a project of uniform sectoral or regional standards, followed by a submission for approval to the State Committee.

And one more interesting nuance of instructions is that enterprises are obliged to analyze all deviations in the consumption of raw materials from established norms: and towards savings, and in the direction of reservoir - in order to identify their reasons that must be justified and set out in the explanatory note to the accounting Report of the enterprise to prepare proposals for improving the norms.

But taking into account the explanations of officials and positions of the judges discussed above, a reasonable question arises: and this particular norms are mandatory for use. After all, we will repeat, tax legislation does not contain the requirements for the application for technological losses of any norms - nor "external" (approved by the relevant departments), nor even "internal" (developed by a specific organization). Yes, and in accounting, the current methodology does not prohibit, but, on the contrary, prescribes to take into account all actually expenditures - to ensure the completeness of the reflection of all the facts of economic life.

Arbitration practice on the application of single norms by organizations engaged in the production of fish products, not, but still a precedent exists. This is a resolution of the FAS SZO of 07.10.2009 No. A42-3102 / 2008.

The court stressed that ch. 25 NK RF is not provided:

• limitations or limits of technological losses when they are included in the material costs;
• any features of technological losses for expenses reducing the taxable income.

Therefore, relative to such costs there is a general procedure established by the provisions of ch. 25 Tax Code of the Russian Federation, that is, they must be confirmed by the necessary primary documents containing the corresponding reality information, as well as be economically justified.

In the case of the taxpayer, on the basis of pilot test work carried out by the main technologist and senior master of the Company, developed his own temporary raw material consumption norms on products manufactured on a foreign economic contract, the validity of which was confirmed by the conclusion of FSUE "Polar Research Institute of Sea Fisheries and Oceanography named after N.M. Knipovich (Pinro). " These temporary norms exceeded single norms.

The court rejected the arguments of tax inspectors on the misunderstanding of the application of temporary norms, since:

• Unified norms are not prohibited by the assertion of individual (temporary) raw material consumption norms on products manufactured under contracts (contracts);
• a prerequisite for the introduction of temporary norms is their coordination with Pinro, that the taxpayer was made.

The judges did not support the tax authority in his attempt to reconvert the losses that inspectors were considered economically unjustified. After all, the calculation was based on their own conclusion about the technological process carried out by the taxpayer, however, as part of the field tax audit, the necessary tax control measures confirming the conclusions were not carried out. And therefore, the court decided that the taxpayer, based on the characteristics of the technological process of fish product production, lawfully used the standards for the formation of irretrievable waste of a particular type of raw material.

The arbitrators carried out such a verdict: the calculation of raw materials produced by the taxpayer and obtaining finished products meets the approved internal temporary standards and the excess of the value of technological losses on them is not established.

Thus, options for the actions of the taxpayer producing food products from sturgeon fish and marine hydrobionts can be ranked according to the degree of risk as follows:

1. the most secure option is to use single norms (it is advisable to additionally make a reference to them as part of accounting policies for income tax purposes);
2. the compromise option is to develop and approve upon coordination with VNIRO or sectoral organizations on technological normalization its own internal standards in cases where it is allowed by the instructions (as arbitration practice shows, in this case, claims from the tax authorities, however, the court is likely to will support the taxpayer);
3. the most risky option is to ignore single norms or in general internal norms not to install (that is, to write off the technological losses "in fact"), or to develop and approve our own internal norms without coordination with anyone.

In the latter case, disagreements with tax authorities will arise with a very high probability. Perhaps you can even say that they are inevitable. However, by and large, it is precisely this approach absolutely corresponds to the letter and spirit of tax legislation. After all, from the provisions of Ch. The 25 Tax Code of the Russian Federation does not follow the obligation of the taxpayer to be guided by uniform.

* * *

So, technological losses for tax purposes are equal to material expenditures. But in order to recognize technological losses in tax accounting without any problems, it is best to develop its own methodology for their rationing (or determining their value). Otherwise, the likelihood of claims of tax authorities, which may see the failure to fulfill the general requirements of Art. 252 Tax Code.

N.N.shishkhedova

Expert journal

"Food industry:

accounting

and taxation "

When transporting, storing and implementing food products, losses of their quantity and quality may occur.

Loss of quantity. The normalized loss of quantity refers primarily a natural decline in food products. Natural loss is called loss of food products, inevitably arising under normal conditions transportation, storage and implementation.

Exhaustion is the most common type of losses resulting from evaporation of moisture and volatile substances. Sushka is not subject to food products packed in hermetic container. Significant moisture loss when storing fresh fruits and vegetables. The use of plastic film and inserts from the film "Sigma" contributes to the preservation of moisture in fresh fruits and vegetables. To prevent the cooling and ice cream meat drying, a food coating was developed in the form of an emulsion of milk-white color from animal fats, starch and water, which is applied to the carcasses before cooling and freezing. Appropriate packaging materials, optimal storage and transportation conditions reduce drying dimensions.

Razbisk and spray - loss of bulk goods (flour, cereals, sugar and dr.) When transporting, storing and implementing these goods. Preliminary packaging of bulk goods in the store contributes to the reduction of these losses.

Coloring can occur when the ice cream meat, fish, etc., with the exception of the caramel of the sprung and sugar-raffinad, it refers to natural loss.

Leakage, absorption in container is characteristic of fatty goods, fats, halva and other goods. The losses of the cellular juice of ice cream meat and fish when defrosting this product are possible. The use of polyethylene liners in the container reduces absorption to the container.

Pouring is a form of natural loss of liquid goods arising from pumping, upon vacation of goods to buyers in rose-beer.

Breathing - nutrient consumption, i.e. Loss of dry matter goods. The goods are damaged, with diseases breathe more intense, therefore, the loss of dry matter increases. Losses in the breath of fresh fruits and vegetables depend on their type and variety, time of year, the type of repository and the climatic zone. So, fruits and vegetable greens are distinguished by greater breathing intensity than vegetables.

In the norms of natural loss (eu), the mass of the polymer film, foil and parchment of cheeses entered in the specified packaging, as well as the ends of the shells, twine and metal clamps on sausage and smoked cheese are included.

Most of the goods are installed era during storage, transportation and implementation, according to which the natural decrease is carried out in the event of a deficiency in inventory.

The goods faced in the store, eu applied in the same amount as non-fastened goods.

The retail trading network on the size of natural liability is influenced by the physico-chemical nature of the goods, its processing, packaging, the zone of finding a retail enterprise and some other features. So, for fresh fruits and berries, vegetables take into account the season - Winter, autumn, spring, summer.

Normal loss rates do not apply to piece goods, as well as goods entering retail trade enterprises in a packaged form (can be used in limited sizes, if the package is damaged), to ice cream, glazed fish and non-fruit seafood and salty, spicy and marinated in Tuzluk In addition to the salmon-selling family sold.

When stored on the size of natural loss, the type of repository, zone and shelf life, a cooling method, a shelf life (in container, without packaging), and others are also affected.

When transporting food products to the size of natural loss influence the type of vehicles, the period of the year (warm, cold), distance.

Normal loss rates are periodically reviewed due to the use of new types of containers and packaging materials, progressive storage, transportation and organization of goods to the population.

Predalizational losses also relate to normalized quantitative losses. This loss from stripping the monolith of butter (upper yellowed layer - staff), waste when preparing for sale sausages and smoked (ends of shells, twine, clips, wrapping materials), losses in the preparation of fish goods for sale (for example, leather removal, fins , bugs, dressing material in sturgeon fish), leak liquid dairy products, crumbling when selling a sphered caramel and sugar-raffinad. The norms of losses associated with the sale of goods according to the self-service method are also provided. The dimensions of pre-formational losses are determined additionally to the norms of natural decrease in food products by orders of trade management bodies.

Predalizational losses can be liquid and illiquid. Liquid belongs caused by a decrease in benign, but the products are conditionally suitable. So, the stuff of cream oil is surrendered to the cold processing plant for the production of foam oil. Skura, bones of meat cells are implemented in retail trade at discounted prices. Liquid losses also include parts of the fish implemented after the preliminary cutting, for example, the head and the tail fin with an outflow for ice cream sturgeon and the stellands or the head of salmon, salmon, kets, challenging.

The illiquid losses arise when removing the inedible parts of the product or packaging materials. This is a twine, clips, ends of the shells, wrapping materials of sausage products, leather, fin, sturgeon bugs.

The norms of predealization losses, waste are not constant and can be revised.

Quality loss is usually not rationed and occur during negligent handling of goods, improper storage and transportation, violation of the conditions and terms of implementation.

Such losses are made in acts that indicate the dimensions and types of losses, their characteristics, causes and give various instructions to send the goods: to the industrial

recycling, nutritional or technical goals, livestock or destruction.

Some quality loss can be partially compensated. So, pasta scrap, scrap cookies, non-standard vegetables can be implemented at discounted prices.

Acting in most cases is preceded by assessing the quality of goods by competent persons. The cost of poor-quality goods is charged from enterprises or specific persons.

Currently there are an order of the Ministry of Commerce of the USSR of April 2, 1987 No. 88 "On approval of the norms of natural decrease of food products in trade and instructions for their application" and 15 applications to the specified order (norms of natural decrease of food products in the retail network of state and cooperative trade; norms of natural decrease of food products when storing and leave on small-winding bases, etc.). In order of the Ministry of External Economic Relations and Trade of the Russian Federation of December 19, 1997, a list (14 positions) of the norms of natural decrease of food products for all trade organizations is independent of the forms of ownership. The order entered into force on January 1, 1998.

At various stages of the technological cycle of the shipment, a variety of rates of raw materials, semi-finished products, energy carriers, finished products, and then goods are noted. These losses can be measured in natural and monetary terms, depending on which they are divided into groups - commodity and material.

Commodity losses- Losses caused by partial or complete loss of quantitative and qualitative characteristics of goods in physical terms.

Material losses- Losses caused by partial or complete loss of value characteristics in monetary terms.

These two groups of losses are interconnected, but commodity losses are primary, and material - secondary, i.e., a consequence of commodity losses.

Commodity loss by the form of lost characteristics of goods are divided into two subgroups - quantitative and high-quality (Fig. 6).

Quantitative (normalized) losses

Quantitative lossescharacterized by a decrease in mass, volume, length and other quantitative characteristics of goods.

The losses of this subgroup are caused by natural, peculiar to the specific product by processes occurring during storage and ingoing processing. Therefore, in a number of regulatory

Fig. 6.

these documents are also called natural And in order of write-off - normated.

Quantitative, or natural, losses are inevitable. They can be reduced or changed their place of their occurrence by targeted regulation of factors of the external or internal environment of the goods, but it is impossible to exclude completely. This explains the establishment of natural losses.

Depending on the causes of the occurrencequantitative losses are divided into two types - natural loss and pre-shared losses.

Natural decline - Quantitative losses caused by processes that are characteristic of goods and occur when they are transported and stored.

The reasons for the occurrence of natural liability are the following processes: evaporation of water, or sweeping; Spray (morning, spraying); bottling (wrapping); volatilization of substances; absorption of the liquid fraction of the food product in the package; breathing (only for goods that are alive objects); Fight glass or crushing the polymer container.

Causes of natural loss will consider in more detail.

Skeley - One of the main reasons for the natural loss of consumer goods containing water even in small quantities. This process determines 50-100% of all natural loss. Exhaustion occurs even if the goods are hermetically evacuated (canned food, drinks, etc.). Another thing is that the evaporated water does not go into the environment, but remains in the product-free part of the container. Dry and packaged, and piece goods, but for them the norms of natural loss are not provided, so natural loss of these goods actually pays the consumer. Exhaustion causes natural decline of not only food, but also non-food products. These processes are almost the only, due to natural decline in both meat, fish, dairy and confectionery products during storage and tissues, skin, creams, etc. Natural kill the destruction, the higher the greater the water in the product, the less water retention The ability and less reliable packaging.

Spliced (outage, spraying) It is characteristic only by small-glued products and occurs due to the loss of the product of the product in the form of light dusty particles when releasing, packing and weighing, as well as due to the adhesion of the particles to the walls of the container. Outage The most characteristic of flour, starch, sugar powder and sand, cook salt, croup, powdered products (dry milk, bulk concentrates, washing powders, chalk, cement, etc.).

Bottling (folding) - Quantitative losses of liquid and viscous, oil-forming products due to the adhesion of particles to the walls of the container, as well as to the auxiliary means used to move the goods from one type of container to another. This process causes the loss of beverages, honey, etc.

Volatile substances - Quantitative loss of goods due to the transition of part of volatile substances into the environment. The greatest losses are observed in alcoholic beverages (ethyl alcohol volatile), in the first period of the quarters of vegetables due to the violation of C0 2 ("Ugra").

Absorption of liquid product fraction in packaging Characteristic for goods containing a lung water or fatty fraction. At the same time, the mass is not only reduced, but also other consumer properties of goods change. To the products, for the natural loss of which this process is essential, includes sauer vegetables (cabbage, cucumbers, etc.), salt fish, flour pastry, halva, chilled meat, fish, etc.

Breath - The biological process of decay of energy substances and the release of energy partially used to ensure the livelihoods of living objects (fresh fruits and vegetables, flour, non-ferrous cereals, eggs, live fish). Losses due to respiration account for 10-50% of all natural decrease in food products. This process is unusual for most non-food products.

Glass Tara fight It is normalized only for alcoholic, weakly alcohol and non-alcoholic beverages. The fight occurs due to the effects of dynamic and static loads exceeding the mechanical strength of the container. For other types of containers, including plastic bottles, losses from battle and crushing are not normalized, although cases of their crushing are found quite often.

Predalizational commodity losses, or waste, Cause processes (operations) associated with the preparation of goods for sale. These losses are liquid and illiquid. The relevant waste processes include:

• removal of low-value parts of goods, which can be implemented at a lower price or shipped on prominence. For example, liquid waste occurs when scrolling from the stuff of the weight cream oil, the branch of the skins, the bones of the meat pumps, the removal of the head and fins at the fish;
• separation of components of goods, Do not have it functional appointment or lost it. Thus, the illiquid waste arise due to packaging and dressings, the removal of containers, filling fluids, the rejection of copies with critical non-resistant defects - reinforcement, mold, etc.;
• coloring goods when divided into parts (cutting meat, cutting of cheeses, meat cells, etc.) or during transportation, storage, weighing (cookies, crackers, pasta, halva, etc.);
• separation from the main mass of the product of its component components - Waters, fats and others (separation of broth from boiled sausages, smells - from butter, cheese serum - from cheese, sprinkles of glaze - from gingerbread, candies, paraffin - from cheese heads and other protective shells).

Quality (activated) loss

Unlike quantitative, high-quality losses are not written off according to the standards, but according to acts, so they are called still activated.

Quality losses- Losses caused by microbiological, biological, biochemical, chemical, physical and physicochemical processes. The list of these groups of processes is expressed in a decreasing order as they are significantly.

Microbiological processes They cause damage to the goods, significantly reduce their quality, make it impossible to use them for their intended purpose or reduce reliability. The damage of food products occurs due to a different type of fermentation (oily acid, propionic acid, alcohol, acetic, lactic acid), rotting, dissemination, mold, the development of toxic bacteriosis (botulinus, salmonellosis, etc.).

Microbiological processes are one of the causes of bioactive products.

Biological processes - Damage (processes) caused by insects: Moli (fruit, barn, etc.), beetles (crawl, weevil, etc.), caterpillars (apple, plum, nutty, nuts), larvae (moths, wire, cheese flies, chocolate, carrot).

Significant damage to consumer goods during storage is applied by muddy rodents, which not only eat and pollute food, but also damage them.

Biochemical processes Infected mainly food products, as well as non-food products, which are biological objects (for example, live flowers and animals). They occur with the participation of a variety of enzymes.

Violation of the natural flow of these processes can cause various physiological disorders that ultimately can lead to the death of biological objects. As a result, the further use of them is impossible for their intended purpose.

The most common biochemical process, the violation of which can lead to the death of bio-objects, is breathing. Thus, in fresh fruits and vegetables, the respiratory disorder causes anaerobiosis (suffocation), in grain, flour and cereals - self-heating and even self-burning, in animals (fish, crayfish, etc.) - death due to anaerobiosis.

Chemical processes They lead to damage to the goods due to changes of substances, such as dutching fat in fat-containing products - flour, cereals, nuts, flour confectionery, oil, margarine products, animal fats, meat and fish products, darkening of dried fruits and vegetables, canned, etc. ; Oxidation of aromatic substances, which worsens the fragrance of products.

Physical and physico-chemical processes Defended by mechanical destruction or deformations of goods. These include: the deformation of bakery products, crushing the fruits and vegetables, full cuttinglery of confectionery, bout of eggs, strong deformation, battle.

The physical processes include dermisk, which causes fading and drying of fresh fruits and vegetables, cheeses, meat, sausages, fish, including frozen, dried, and others. Some of some products provokes physicochemical processes, as a result of which goods become poorly quality, For example, drying of bread accelerates its worrit.

GOST 31988-2012

Interstate standard

Catering services

Method for calculating waste and loss of raw materials and food products in the production of public catering

Public Catering Service. Method of Calculation of Wastes and Losses of Catering Products

ISS 67.230

Date of introduction 2015-01-01

Preface

Objectives, basic principles and the main procedure for working on interstate standardization GOST 1.0-92 "Interstate standardization system. Basic provisions" and GOST 1.2-2009 "Interstate standardization system. Standards interstate, rules and recommendations on interstate standardization. Development rules, adoption, Applications, updates and cancellation "

Information about standard

1 Developed by Open Joint-Stock Company "All-Russian Research Institute of Certification" (OJSC "VNIIS")

2 was submitted by the Federal Agency for Technical Regulation and Metrology (Rosstandart)

3 Adopted by the Interstate Council for Standardization, Metrology and Certification (Protocol of December 3, 2012 N 54-P)

For the adoption voted:

4 by the order of the Federal Agency for Technical Regulation and Metrology of June 27, 2013 N 194-ST Interstate Standard GOST 31988-2012 was enacted as the National Standard of the Russian Federation from January 1, 2015

5 This standard is prepared on the basis of application GOST R 53106-2008

6 introduced for the first time


Information on the changes to this standard is published in the annual information indicator "National Standards", and the text of the amendments and amendments are in the monthly information indicator "National Standards". In case of revision (replacement) or the cancellation of this Standard, the appropriate notification will be published in the National Standards Monthly Information Index. Relevant information, notification and texts are also posted in the public information system - on the official website of the Federal Agency for Technical Regulation and Metrology on the Internet

1 area of \u200b\u200buse

1 area of \u200b\u200buse

This standard applies to public catering products and establishes a method for calculating waste and losses in culinary (mechanical and thermal) processing of food raw materials and food products directly at catering establishments.

2 Regulatory references

This standard uses regulatory references to the following standards:

GOST 29329-92 * Libra for static weighing. General technical requirements
_______________
* GOST R 53228-2008 is valid for the territory of the GOST R 53228-2008 "Parts of a non-automatic action. Part 1. Metrological and technical requirements. Tests."


GOST 31985-2013 Catering services. Terms and Definitions

Note - When using this standard, it is advisable to check the action of reference standards in the public information system - on the official website of the Federal Agency for Technical Regulation and Metrology on the Internet or on the National Standards Annual Information Signal, which is published as of January 1 of the current year, and on issues of the monthly information pointer "National Standards" for the current year. If the reference standard is replaced (changed), then when using this standard should be guided by replacing (modified) standard. If the reference standard is canceled without replacement, the position in which the reference is given to it is applied in a portion that does not affect this link.

3 Terms and Definitions

This standard applies terms according to GOST 31985, as well as the following terms with the corresponding definitions:

3.1 culinary readiness: A combination of specified physico-chemical, structural-mechanical, organoleptic indicators of the quality of public catering products that determine its suitability.

3.2 culinary processing: Impact on food products to give them properties that make them suitable for further processing and / or eating into food, includes mechanical and thermal processing.

3.3 mechanical restoration: Culinary processing of food products with mechanical means for the purpose of primary processing of raw materials and / or the manufacture of semi-finished products, dishes, products.

3.4 heat processing: Culinary processing of food products, semi-finished products, consisting in their heating to bring to the culinary readiness of a given degree.

3.5 technological operation: Elementary part of the technological process.

3.6 waste with culinary processing: Food and technical waste generated in the process of mechanical processing: when cleaning, cutting, lumber, reservoir, etc.

3.7 losses with culinary processing: Reducing the mass of food products in the process of manufacturing public catering.

3.8 raw Food: Raw vegetable, animal, microbiological, mineral and artificial origin and water intended for culinary processing.

3.9 food products: Products in kind or recycled form used in food.

3.10 semifinished: Food product or combination of products that have passed one or more stages of culinary processing without bringing to readiness.

3.11 production losses: Losses of the mass of raw materials (products) arising on each technological operation that can be determined by weighing or calculated pathway arising during machining during the manufacture of semi-finished products and portioning.

3.12 unaccounted losses: Losses of the mass of raw materials (products) arising from technological operations that cannot be weighing and can only be determined by the calculated way at the end of the technological process.

4 General

4.1 Waste and loss in mechanical and thermal processing of raw materials (products) (hereinafter - waste and loss of raw materials) determine:

- for food raw materials and semi-finished products of each type of industrial processing;

- food raw materials of various thermal state (fresh, chilled, frozen);

- vegetable (potatoes, vegetables, greens, canned food), fruit and berry and other raw materials of plant origin;

- various methods and methods of thermal processing (for example, frying meat to varying degrees of readiness, preparation of products in a paroconvectomate, under pressure, grilled, in hospers, on open fire, on a plate of delicate heating, etc.).

4.2 Installed waste and loss of raw materials are applied to a specific batch of raw materials.

4.3 Definition of waste and raw losses can be carried out directly in public catering enterprises.

4.4 The results of the definitions are drawn up with acts (applications A, B, B). If necessary, the results of waste definitions and losses in mechanical and thermal processing can be combined in one act.

4.5 Waste and raw losses are used in recipes in the development and design of technological documents on catering products.

5 Procedure for the work

5.1 Defining waste and losses should be carried out on the raw material of one party from the beginning to the end of the technological process, taking into account all waste and losses on each technological operation.

5.2 To determine waste and losses on raw materials during machining, the experimental batch of raw materials is selected from the total number of received.

5.2.1 Recommended volumes of experienced lots of raw materials of some species are presented in Table 1.


Table 1 - Recommended volumes of experienced lots of raw materials of certain types to determine waste and loss of raw materials during machining

5.3 During the receipt of a batch of raw materials in volume, less than indicated in Table 1, the party must be fully worked out.

5.4 To determine the waste and loss of raw materials during heat treatment, batch of raw materials are used at the calculation of the output of finished products in the amount established by the company's head.

5.5 The number of repetitions in determining waste and loss of raw materials is determined independently, based on the production necessity.

5.6 Works on the definition of waste and losses in mechanical and thermal processing of raw materials are carried out according to the schemes presented in Tables 2 and 3.


table 2

Table 3.

5.6.1 An exemplary scheme for carrying out waste and losses in mechanical processing of raw materials is presented in Table 2.

5.6.2 Common waste and loss in mechanical processing of raw materials (products) are folded from the following indicators: mass loss when defrosting, nutrition waste, technical waste, production losses, unrecorded losses.

5.6.3 The approximate scheme for carrying out work on the determination of thermal handling losses is presented in Table 3.

5.6.4 Losses in thermal processing of raw materials (products, semi-finished products) are determined for dishes and products implemented (released) in the hot condition, taking into account losses when cooled to a temperature of 40 ° C, for dishes and products implemented (released) in cold condition - After cooling to the flow temperature of 14 ° C.

Note - After cooling hot dishes and products to a temperature of less than 40 ° C, there is no decrease in the mass of products.

6 Organization of work

6.1 Inventory, dishes and tools are selected in accordance with the technological process and the specifics of the treated raw materials (product).

6.2 Weighing raw materials (products) are carried out on mechanical and electronic scales for static weighing according to GOST 29329.

When carrying out work, the serviceable scales that have passed the state metrological calibration and exactly established in accordance with the instruction manual are used.

6.3 To determine the duration of thermal processing, use the timer, stopwatch or clock with a second arrow.

6.4 The temperature regime of thermal treatment is determined by timers or thermostators installed on equipment, non-absorbing thermometers in metal frame or other modern measurement tools. The temperature is measured in the geometric center of the product.

7 Calculation

7.1 Waste and loss with culinary (mechanical and thermal) processing of raw materials (products) are determined by the calculation by the formulas shown in Table 4.


Table 4.

Appendix A (recommended). Approximate act for determining waste and losses in mechanical processing of raw materials

Front side

Overseas

Appendix B (recommended). Approximate act on the definition of production losses in the processing of raw materials (products)

Front side

Overseas

Appendix B (recommended). Approximate act by definition of losses in thermal processing of raw materials (products)

Front side

Overseas

UDC 641.5: 006.354 μs 67.230

Keywords: food food, food raw materials, food, waste and loss, waste and loss in machining, heat treatment losses
____________________________________________________________________________________



Electronic document text
prepared CJSC Codex and drilled by:
official edition
M.: Standinform, 2014