How to record irrecoverable waste (technological losses)

Knowledge of the peculiarities of technological processes at an enterprise is also necessary for accounting. Technological losses are irrecoverable waste due to the nature of production. Their cost is included in the cost of the manufactured product. This definition was approved by clause 7 of Art. 254 Tax Code of the Russian Federation.

Previously, the Tax Code of the Russian Federation did not provide the formulation of technological waste. Industrial waste is not subject to valuation. This means that they do not need to be entered into accounting. Production losses do not lead to the commercial benefit of the enterprise, and therefore cannot bring it profit.

This rule is applicable if production losses are spent according to the approved standard. Excessive consumption that occurs due to non-compliance with technology cannot be included in the cost of the manufactured product.

The court satisfied the company's demand to partially invalidate the decision of the Interdistrict Inspectorate of the Federal Tax Service for a constituent entity of the Russian Federation to bring to justice for committing a tax offense. At the same time, he explained that the technological operations for enriching gold-bearing sands and obtaining concentrate at a sluice hydraulic elevator industrial device are part of mining operations. In this regard, the technological losses of the taxpayer must be taken into account when determining the amount of minerals extracted for the purpose of calculating the tax base for the mineral extraction tax. View case materials

Technological loss standards

An organization can develop process loss standards for each specific type of raw material independently. This can be done by the organization’s specialists who control the technological process (for example, technologists). The developed standards must be supported by technological maps, process estimates or other similar documents. They must be approved by persons authorized by the organization's management (for example, chief technologist or chief engineer). If an organization cannot determine the loss limit on its own, then it has the right to use industry regulations, government standards or information from competent organizations. For example, in the electric power industry, the calculation and redistribution of technological losses between participants in the wholesale market is carried out by the operator JSC ATS. The very size of the technological loss standards is determined by the Russian Ministry of Energy.

The organization must confirm the actual losses of raw materials and materials with primary documents (for example, during transportation, this could be a report from the transport company, a contract, a waybill). This point of view is confirmed by letters of the Ministry of Finance of Russia dated July 5, 2013 No. 03-03-05/26008, dated January 31, 2011 No. 03-03-06/1/39, dated October 1, 2009 No. 03-03- 06/1/634, dated September 21, 2007 No. 03-03-06/1/687, dated August 29, 2007 No. 03-03-06/1/606, dated August 14, 2007 No. 03-03 -05/218, dated March 27, 2006 No. 03-03-04/1/289.

Advice: if an organization develops standards independently, take into account the quality of incoming materials (for example, the degree of contamination) or the degree of wear and tear of equipment (for example, standards for the same type of materials processed on different equipment may differ). Correctly calculated standards will minimize excess losses, which must be further justified.

Main loss in production

What hinders the company's efficiency growth? In addition to the eight main losses described above, we should not forget about one more, no less important and relevant for any organization. This is a waste of management time. Even in a company guided by the concept of lean manufacturing, such losses are bound to occur.

Of course, wasting time waiting or unnecessary processing is very bad. But they will not necessarily lead to serious losses for the company. If management personnel lose time, we are talking not only about time itself, but also about lost profits. If, instead of solving far-fetched problems, efforts were devoted to solving actual problems, the benefits could be very significant.

The management of any company is responsible for improving the management system, developing new rules and operating procedures. All this plays a decisive role in increasing the efficiency of the enterprise. However, managers often set themselves tasks whose solution will not bring any benefit. Time is wasted during work.

Documenting

Technological losses must be recorded in primary documents. For example, in an inventory report (if a shortage is detected), a cleaning report, etc. In production organizations, information about technological losses is provided by employees who control the production process - technologists, economists. In certain industries, in particular the electric power industry, documented information on technological losses is provided by a specially created competent organization - ATS JSC.

For accounting and tax accounting purposes, all business transactions must be documented (clause 1, article 9 of the Law of December 6, 2011 No. 402-FZ, clause 1, article 252, article 313 of the Tax Code of the Russian Federation).

To justify accounting entries, calculations, and confirm tax accounting data, you can draw up an accounting certificate. Prepare a certificate based on the information provided about technological losses. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated August 26, 2013 No. 03-03-10/34845.

What production processes indicate losses?

How to get rid of waste in lean manufacturing? First, you need to evaluate the operation of the enterprise and understand whether there are losses and where they are. Let's walk through the enterprise and look for signs indicating losses.

• Toilets.

The condition of the staff toilets can indicate whether things are going well in terms of order and discipline, care for employees and the efficiency of the enterprise as a whole. It would seem that toilets are a small thing. However, their condition can be used to judge the situation as a whole. Well-organized lean manufacturing does not leave even such “little things” unattended.

Accounting

The procedure for accounting for technological losses depends on whether they occurred in production, during processing of goods or during transportation, as well as on whether they were carried out within or in excess of the norms.

If technological losses within the limits of the standards occurred in production, then in accounting reflect them as part of expenses for ordinary activities. They are taken into account when writing off materials for production:

Debit 20 (23…) Credit 10

– materials were transferred to production.

Technological losses in excess of the norms should be taken into account separately as part of other expenses:

Debit 91-2 Credit 20 (23...)

– excess technological losses are written off.

If technological losses occurred during the processing of goods (for example, when cleaning contaminated surfaces, weathered sections), write them off using the following entries:

Debit 94 Credit 41

– a shortage of goods is reflected;

Debit 41 Credit 94

– waste that can be sold has been capitalized;

Debit 44 Credit 94

– the shortage within the established norms is written off as expenses;

Debit 76 (73…) Credit 94

– excess losses are attributed to the perpetrators (employees or other organizations);

Debit 91-2 Credit 94

– amounts of excess losses are written off, for which the perpetrators have not been identified.

If technological losses occurred during transportation, reflect them in accounting as follows:

Debit 94 Credit 60 (10, 16, 41…)

– a shortage during transportation is reflected;

Debit 20 (23…) Credit 94

– the shortage within the established norms is written off as expenses;

Debit 76 (73…) Credit 94

– excess losses are attributed to the perpetrators (employees or other organizations);

Debit 91-2 Credit 94

– amounts of excess losses are written off, for which the perpetrators have not been identified.

This procedure is established by paragraphs 5 and 11 of PBU 10/99, paragraph 5.1 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, and paragraph 236 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

How to calculate losses?

There are methods for identifying the consumption of manufactured goods in excess of the norm. These methods are prescribed in the Guidelines for accounting for inventories, paragraphs 102-110 (Order of the Ministry of Finance of the Russian Federation, edition 10/24/2016):

1. Documentation of deviations. Overexpenditures are recorded according to primary documentation.
2. Batch cutting. Each type of cut material, which is documented according to the sample, serves as a measurement. The weight (or linear footage) and area of ​​the unit of measurement are taken into account. According to this method, availability is established and entered into the primary form. A cutting card is required for:
   calculation of the material required for cutting and blanks;
3. calculation of material overuse, its quantitative value and cost are calculated;
4. write-off of justified production losses;
5. bringing the “culprits” to justice by collecting compensation.

The quantitative value of the provided material and workpieces is entered into the documentation. Natural loss (remains included in the price of the goods), unjustifiably spent losses are calculated.

6. Inventory method. When conducting an inventory, technological losses of remaining raw materials are identified. Overspending is determined for each type and batch number. Deviations are calculated for individual departments or for the entire production. The essence of the method is to regularly check (every month or a specified check period) the remaining unused raw materials. The documentation is completed by the manager of the relevant department. The form indicates the balance of raw materials at the beginning and end of the period: how much material was received, how much was spent on supplies, how much was overspent or saved. This report is sent to the accounting department with notes from the manager about the causes of technological losses.

Technological losses may appear during sales. Products may be lost naturally: during transportation, some of the water has evaporated - this is normal. Extra losses may also occur: for example, oil remains at the bottom of the tank. Such losses are classified as technological.

Important! There is a footnote in paragraph 102, which indicates that an enterprise can detect deviations from the norms in another way, taking into account special technologies for the production of specific products.

BASIC: income tax

In tax accounting, technological losses are attributed to the organization’s material expenses (subclause 3, clause 7, article 254 of the Tax Code of the Russian Federation). Their economic feasibility can be confirmed (Article 252 of the Tax Code of the Russian Federation) using standards approved by the organization.

Technological losses that arise during the production process (performance of work, provision of services) should be taken into account as part of the cost of the materials during the use of which they occurred (subclause 3, clause 7, article 254 of the Tax Code of the Russian Federation). The moment at which they are recognized as expenses depends on the method of calculating income tax:

• when calculating income tax using the accrual method - in the same reporting period in which the materials forming them were used in the production of products (performance of work, provision of services) (clause 2 of Article 272, clause 5 of Article 254 of the Tax Code of the Russian Federation) . In addition, when applying the accrual method, the organization can attribute technological losses to direct expenses (clause 1 of Article 318 of the Tax Code of the Russian Federation). In this case, take into account their cost in expenses as you sell products, the production of which involved materials that resulted in technological losses (clause 2 of Article 318 of the Tax Code of the Russian Federation);
• when calculating income tax using the cash method - during the period when the materials forming them are paid for and used in production (subclause 1, clause 3, article 273, clause 5, article 254 of the Tax Code of the Russian Federation). For more details, see What material expenses should be taken into account when calculating income tax.

An example of how technological losses are reflected in accounting and taxation within the limits of standards and in excess of standards. The organization applies a general taxation system

Alpha LLC is engaged in production. For materials used in production, the organization has approved a technological loss standard of 0.75 percent of their weight. Alpha determines income and expenses on an accrual basis. Accounting for materials is carried out without using accounts 15 and 16.

During the month, 150 tons of materials were processed, the price of 1 ton was 1,500 rubles/t, and the total cost was 225,000 rubles. (150 t × 1500 rub./t). The actual loss of materials amounted to 1 percent, that is, 1.5 tons (150 tons × 1%) or 2,250 rubles. in monetary terms. According to the standard established by the organization, losses should not exceed 1.125 tons (150 tons × 0.75%), in monetary terms - 1687 rubles. (1,125 t × 1,500 rub./t). Accordingly, excess losses amounted to 563 rubles. (2250 rub. – 1687 rub.).

The accountant reflected these transactions in accounting with the following entries:

Debit 20 Credit 10 – 225,000 rub. – materials were transferred to production;

Debit 43 Credit 20 – 224,437 rub. (225,000 rubles – 563 rubles) – finished products were transferred to the warehouse (the cost of finished products includes technological losses within the norm);

Debit 91-2 Credit 20 – 563 rub. – excess technological losses are written off.

Technological losses were recognized in the tax accounting of Alpha in the amount of 1,687 rubles. The date of recognition of these expenses coincides with the date of recognition of expenses for materials (when materials are transferred to production in the part attributable to manufactured products).

Situation: is it possible to take into account in income tax expenses the cost of technological losses that exceed the standards established by the organization?

Answer: yes, you can.

One of the conditions for recognizing expenses when calculating income tax is their economic justification (clause 1 of Article 252 of the Tax Code of the Russian Federation). Technological losses are not regulated expenses (subclause 3 of clause 7 of Article 254 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-03-06/1/95). To economically justify such expenses, an organization can determine standards independently.

If in the course of its activities the standards established by the organization are exceeded, then such excess can also be taken into account when calculating income tax. In this case, the organization must document the economic justification of excess technological losses (clause 1 of Article 252 of the Tax Code of the Russian Federation). Expenses that do not meet this criterion cannot be taken into account when calculating income tax.

Situation: is it necessary to restore VAT on excess technological losses?

Answer: no, it is not necessary, provided that the organization justifies such losses.

Since 2015, for expenses that are normalized for calculating income tax, VAT can be deducted in full (subparagraph “b”, paragraph 6, article 1 of the Law of November 24, 2014 No. 366-FZ). A complete list of cases when it is necessary to restore VAT is listed in paragraph 3 of Article 170 of the Tax Code of the Russian Federation. Technological losses do not apply to such reasons. Therefore, there is no need to recover VAT on them.

Calculation of the percentage of losses during cooking: we analyze the step-by-step algorithm

You must calculate the norms of losses during food processing yourself and reflect them in the technical chart of the dish or drink.

If you are doing this for the first time, you can rely on the data in the “Collection of recipes for dishes and culinary products for catering establishments.” This directory is valid, although it was approved for public catering a long time ago. It shows values ​​for typical dishes (for example, mashed potatoes, borscht, cheesecakes).

For other dishes that you prepare according to your own signature recipes, you need to determine the losses yourself, although the values ​​​​from the collection can also be used as a guide.

Calculation of percentage of losses by steps

Step 1.

Weigh the raw materials - each product separately.
This will give you the gross mass
(before processing).

Step 2.

Clean and cut the raw materials if required by the recipe.
Again, weigh each product that has undergone mechanical processing. This will give you a net mass
.

Step 3.

You can calculate losses during machining using the formula (we will tell you how to automate this process later):

This calculation formula is given in GOST 31988-2012 “Method for calculating waste and losses of raw materials and food products in the production of public catering products.”

Other formulas are also indicated there. For example, for unaccounted losses that cannot be determined by weighing and are considered only by calculation.

Step 4.

Heat treat the semi-finished product obtained at the previous stage (if such treatment is required for preparing the dish).

Step 5.

Measure the weight of each product after frying/boiling and cooling.

Step 6.

Losses after heat treatment and cooling can be calculated using the formula:

Step 7

Sum up the losses during mechanical and thermal processing, so you will get the total losses of raw materials throughout the entire cycle of preparing a dish or drink.

simplified tax system

Accounting for technological losses during simplification depends on the object of taxation chosen by the organization.

Organizations that apply a simplified approach to the “income” object do not take into account technological losses (Article 346.14 of the Tax Code of the Russian Federation).

If an organization applies a simplification and pays a single tax on the difference between income and expenses, technological losses within the limits of the standards used by the organization are taken into account in expenses. This conclusion can be made on the basis of subparagraph 5 of paragraph 1, paragraph 2 of Article 346.16, subparagraph 3 of paragraph 7 of Article 254, paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

Consider technological losses as part of the costs for the materials for which they arose. This means that losses can be taken into account provided that the materials that form them are paid for and used in production (to perform work, provide services) (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). At the same time, there is no need to keep separate records of the cost of losses within the norms. This is explained by the fact that the cost of materials, taking into account losses, has already been taken into account as part of material costs on the date of their acquisition in full (letter of the Ministry of Finance of Russia dated October 28, 2013 No. 03-11-06/2/45473).

An example of accounting for technological losses within and in excess of standards when taxing. The organization applies simplification

Alpha LLC is engaged in production. For materials used in production, the organization has approved a technological loss standard of 0.75 percent of their weight. "Alpha" works on a simplified basis. The single tax is paid on the difference between income and expenses.

In a month, 150 tons of materials were processed. Their cost before processing is 1,500 rubles/t, and the total cost was 225,000 rubles. (150 t × 1500 rub./t). The actual loss of materials amounted to 1 percent, that is, 1.5 tons (150 tons × 1%) or 2,250 rubles. in monetary terms. According to the standard established by the organization, losses should not exceed 1.125 tons (150 tons × 0.75%), and in monetary terms - 1,687 rubles. Accordingly, excess losses amounted to 563 rubles. (2250 rub. – 1687 rub.).

Technological losses were recognized in the amount of RUB 1,687. as part of material costs.

Situation: is it possible to take into account the cost of technological losses that exceed the standards established by the organization? The organization applies simplification. The single tax is paid on the difference between income and expenses.

Answer: yes, you can.

One of the conditions for recognizing expenses during simplification is their economic justification (clause 1 of Article 252, clause 2 of Article 346.16 of the Tax Code of the Russian Federation). Technological losses are not standardized material costs (subclause 3, clause 7, article 254, subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-03-06/1/95) . To economically justify such expenses, an organization can determine standards independently.

If in the course of activities the standards established by the organization are exceeded, then such excess can also be taken into account in expenses. In this case, the organization must document the economic justification of excess technological losses (clause 1 of Article 252 of the Tax Code of the Russian Federation). Expenses that do not meet this criterion cannot be taken into account.

Accounting for ingredient losses in a catering program

Losses can be calculated manually, as we discussed above. But it is much more convenient to keep records of them in an automation system.

There are two options available in the Quick Resto system:

1. The percentage of losses during mechanical and heat treatment will be calculated automatically.

To do this, when filling out the technical sheet in the system, you need to enter the gross, net and yield of the finished product. And in the settings there should be the option “Calculation of % losses based on gross, net, output.”

This option is suitable if you are working on a new dish or entering data for dishes for which you do not know the losses.

2. Based on the percentage of losses, the net mass and yield of the finished product will be automatically calculated.

To do this, when filling out the technical sheet, you need to indicate the gross weight, percentage of losses during mechanical and heat treatment. And in the settings there should be the option “Calculation of gross, net, output based on % losses.”

This option is suitable if you enter data on dishes that you cook regularly and know exactly the losses at all stages of processing.

How to fill out technical maps and data on losses, see the visual instructions (duration 3 minutes):

Types of natural commodity losses

Among natural losses, quantitative ones predominate, which are divided into:

• due to the nature of the product, which can manifest itself at all stages of interaction with it;
• related to pre-sale preparation.

Product losses caused by the properties of the product itself may occur:

• during drying and weathering, and non-food products can also be subject to drying;
• cracking and sputtering that occur when reloading or weighing goods consisting of small fractions;
• volatilization, which is typical for alcohol-containing materials;
• absorption of water and fat components into the packaging;
• crumbling that occurs when a product is divided into parts;
• leakage during defrosting;
• bottling during pumping due to adhesion to the walls of the container;
• breathing, which distinguishes fruits and vegetables;
• release from primary packaging before sale in slices;
• breakage of fragile material.

Losses during pre-sale preparation can be of the following types:

• liquid, when low-value parts are separated from the product to be either sold at a lower price or sent for processing;
• illiquid, associated with weight loss due to the removal of liquid containing the product, packaging, parts with irreparable defects.

Natural quality losses include the expiration of the shelf life of unsold goods.

VAT on goods losses

When a shortage of goods is detected at the time of acceptance, the amount of VAT allocated in the supplier’s documents is reduced by an amount corresponding to the amount of the shortage. The amount of tax attributable to the shortage is divided into parts corresponding to losses at the norm and above the norm.

The part that corresponds to losses that fall within the norm can be deducted in the same way as VAT on capital goods, based on the same invoice. And that part of the tax that falls on excess losses cannot be deducted, but the volume of the claim presented to the supplier or carrier must be increased for it.

Requirements for the restoration of VAT for shortages identified during inventory, clause 3 of Art. 170 of the Tax Code of the Russian Federation (which provides possible grounds for such a procedure) does not contain. However, this issue is controversial in practice.

Before deciding whether to restore VAT on shortages or not, read the analysis of law enforcement practice conducted by ConsultantPlus experts. Get trial access to the system for free and go to the Encyclopedia of Disputed Situations.

7.5. Control of technological losses and costs

The magnitude of each loss and costs are controlled by weight (the cost of fermentation is usually determined chemically, since it is not always possible to weigh production containers with fermenting semi-finished products). The most frequently monitored items are baking (2…3 times a week) and losses due to inaccuracy in the mass of piece goods (every shift). Shrinkage is checked 1...2 times a quarter, other losses and costs are determined 1...2 times a year, since their value is relatively constant under established technological conditions.

Control of bread yield and control of technological losses and costs is of important technological and economic importance. Having determined the size of the quantitative indicators of the technological process, they analyze the reasons causing this amount of losses and take measures to reduce the amount of losses and costs.

Losses of flour before mixing semi-finished products (PM) consist of losses in the form of spray when receiving flour, its storage and passage through flour lines, from waste from sifting devices and from the removal of bags (during container storage). Flour loss is monitored during the shift; Before the start of observation, the warehouse and flour sifting department are thoroughly cleaned, and at the end of the shift, accumulated flour dust and waste are collected and weighed. The mass of waste (in kg per dough from 100 kg of flour) is calculated using the formula

where gm is the total mass of waste and flour dust per 100 kg of flour, kg; Wм— flour moisture content, %; Wt—dough moisture content, %.

They also check the loss of flour per bag in the form of waste (usually 15...35 kg).

Losses of flour and dough during the period from mixing semi-finished products to their baking (Pt) are determined by weighing dough and flour waste collected per shift in the dough preparation and dough cutting departments, previously thoroughly cleaned, in two stages.

Stage I includes all mechanical losses that, due to sanitary conditions, cannot be used for preparing bread in the dough mixing department (waste in the form of flour dust, flour and pieces of dough).

When determining losses in the dough mixing shop, they are collected and weighed after work for the test period (per shift).

The results of observations are entered into the journal according to form P.2.3.

The amount of loss (in kg per dough from 100 kg of flour) is found using the formula

where gt is the total mass of collected waste from the beginning of kneading until the dough is placed in the oven (in kg per 100 kg of flour); Wav—average moisture content of waste, determined by drying the mass of waste after mixing it to a uniform consistency, %.

If there is a significant amount of flour waste, it is weighed separately from the dough and Wwaste is determined as a weighted average value based on the moisture content of the processed flour and the moisture content of the test waste according to the formula:

where tp5 is the spray of flour in the presence of adding dough pieces, kg; tp5 - dough waste obtained due to leakage of dividers, dough waste during forming and proofing, kg.

In the case of a small amount of waste in the form of flour (mt3 and tr6), it is thoroughly mixed with test waste (tm4 and tr6), weighed and the moisture content of this mass, Wav, is determined.

Stage II includes the loss of flour and dough during the period from kneading to placing the dough pieces in the oven (in the dough yield dimension (kg). Pot is determined as the sum of losses of flour and dough in the dough mixing and dough cutting departments (Ptot + Pr from).

When using crumb crumbs to top a scarf or plywood sheets while laying dough pieces, its loss is measured separately and qрк (in%) is calculated using the formula:

where mр7 is the loss of cracker crumbs during cutting, kg; Msh is the mass of processed flour during the observation period, kg.

When working in tunnel ovens, crumbs are collected that are formed when planting dough pieces; when working on dead-end ovens, this estimate form includes crumbs sprinkled on the floor when planting and removing bread.

Additional losses in the form of crumbs (kg) in the cutting department are calculated using the formula:

de qrk—crumb loss, %; Wк — moisture content of breadcrumbs, %; K is the conversion factor of cracker crumbs to flour, which is equal to 100/Qt.

where P1ot is the total loss in the form of waste flour and dough, kg Then

To reduce losses, trays are installed near dough mixing and cutting machines, under conveyors and in proofing cabinets, and blowing of dough pieces is used, and conveyor belts are treated with polymer coatings.

The consumption of dry matter during fermentation (З6р) in wheat dough is determined by the alcohol content in it before planting in the oven. Based on the alcohol content, it is easy to calculate the amount of carbon dioxide formed during the fermentation of the dough. The volatilization of carbon dioxide is the main reason for the consumption of flour dry matter for dough fermentation.

The consumption of dry matter for fermentation (Dry, %) is calculated using the formulas for wheat dough:

for rye dough:

where St p is the alcohol content, %; Wt is the moisture content of the dough after kneading it, %; Lk is the content of volatile acids, % acetic acid; 1.96 is the conversion factor for the amount of alcohol to sugar spent on fermentation during the formation of a given amount of alcohol; 0.77 is the conversion factor for the amount of acetic acid per equivalent amount of alcohol.

The alcohol content in the dough is determined by the oxidimetric method, passing the distillation of alcohol from 10 ... 12 g of dough through a solution of potassium dichromate, which oxidizes the alcohol to acetic acid and water. Based on the amount of potassium dichromate solution consumed for oxidation, the alcohol content in a sample of dough is found, and then the alcohol content is calculated as a percentage of the dough mass. By multiplying the percentage of alcohol in the dough by a factor of 0.95, the consumption of dry matter for fermentation is found as a percentage of the dough. (During alcoholic fermentation, one part of alcohol produces 0.95 parts of CO2.)

During the fermentation of rye dough, volatile acids are also lost along with carbon dioxide, therefore, by controlling the consumption of dry matter for the fermentation of rye dough, in addition to the alcohol content, the content of volatile acids is determined.

When determining the content of volatile acids, an aqueous extract is prepared from a sample of rye dough. One portion of the extract, corresponding to 1.0 g of dough, is titrated with a solution of caustic alkali immediately after its preparation, and the second after evaporation in a water bath to remove volatile acids. The content of volatile acids per 100 g of dough in grams of acetic acid (Lc) is found from the expression:

where V1 is the amount of 0.1 n. alkali used to titrate the extract from 10 g of dough before evaporation, cm5; V2 - amount 0.1 n. alkali used to titrate the extract from 10 g of dough, after evaporation, cm5; 0.06 is the amount of acetic acid corresponding to 1 degree, g.

The amount of volatile acids is converted to an equivalent amount of carbon dioxide. The conversion factor in this case is 0.73 (gram molecule of acetic acid is 60 g, and carbon dioxide is 44 g). One part of acetic acid corresponds to 44/60, that is, 0.73 parts of carbon dioxide.

The cost of fermentation of rye dough (in kg per dough from 100 kg of flour) is calculated from the expression

where Cn is the alcohol content per 100 g of dough, g; Lk—content of volatile acids per 100 g of dough, g; Wc—weighted average moisture content of raw materials, gsection—amount of flour for cutting to total flour consumption, %; Gc—total mass of raw materials required to prepare dough from 100 kg of flour, kg.

Cutting costs (Zrazd) are determined by the difference between the amount of flour taken for this purpose at the beginning of the shift and its remainder. Before determining the flour consumption for cutting dough (before the start of a shift), tables and equipment intended for this operation are cleared of flour. At the end of the shift, tables, equipment and inventory are cleaned, unused flour is collected and weighed.

The cost of cutting (in kg per dough from 100 kg of flour) is found using the formula

where gsection is the consumption of flour for cutting in terms of 100 kg of processed flour, kg.

If the cutting is carried out using crumb crumbs, then calculate

where Mrk is the mass of rusk crumbs used for cutting the dough, kg; Wк—humidity of breadcrumbs, %.

In the case of cutting the dough without adding flour (on water, oil and specially treated lines), form P.2.7 is not filled out, and the explanatory note attached to all the material indicates the measures that eliminate the consumption of flour and crumbs for adding.

Baking costs (baking amount Zup) are controlled by the range of products on a specific oven. During the observation process, be sure to record the duration of baking, the temperature in the baking chamber and, if possible, the center of the crumb at the end of baking the bread.

When checking the baking, the dough pieces are weighed before baking, and after baking the finished products, located on one oven cradle or arranged in stages on two or three cradles. In ovens with a belt hearth, pieces of dough and finished products placed in one row along the width of the hearth are weighed. Packing (in % of dough weight) is determined from the expression

where Gt and Gg are the mass of dough pieces and the mass of hot products, respectively, kg. The cost of baking (in kg for dough from 100 kg of flour) is found using the formula

When checking the baking, they also control the baking time of the products, the temperature in the baking chamber and in the center of the bread crumb. It is also necessary to determine the loss in the mass of bread from leaving the oven to placing it on the trolley.

In the case of production of products with surface finishing, the unit size is determined as follows:

• the formed dough pieces are placed on a pre-weighed sheet, which is weighed together with the dough pieces until proofing;
• At the end of proofing, the dough pieces are greased and sprinkled with nuts, poppy seeds and other products, depending on the type of product.

Products prepared for baking are weighed along with the sheet. Immediately after removal from the oven, weigh the sheet along with the products, then remove the products from the sheet and weigh it uncleaned and after cleaning it from any remaining coating and lubricant.

Finishing losses are determined by the difference in the mass of the sheet, unpeeled and cleared of residues of crumbs and grease, according to the formula:

de Ml is the mass of the unpeeled sheet, kg; Ml1—mass of stripped sheet, kg.

The total losses during baking, finishing and unloading (in%) are calculated using the formula:

When calculating the yield of finished products and establishing the mass of a piece of dough, the total loss should be taken.

In the formula for determining Zup, the value g is replaced by qsum.

Bread storage costs (Zus) include:

• reduction in the mass of hot bread during its transportation from the oven to the circulation table (Ztr);
• reduction in the mass of hot bread during the period of laying it from the circulation table until the trolley is fully loaded (Zukl);
• reduction in the mass of hot bread during storage during the expedition before sending it to the distribution network (3us).

The value of each of these costs is determined separately, and the formula for further calculations includes the sum of these values ​​Zus.sum

The costs of cooling and storing bread (3us) are determined by observing the drying of bread on two trolleys for 8 hours. Experimental trolleys are weighed immediately after loading them at the ovens and then after every hour of storage. Shrinkage (in %) to the mass of hot bread:

where Gg and Gx are the mass of hot and cold bread, respectively, kg.

While controlling the shrinkage, the temperature of the center of the bread crumb and the air parameters in the bread storage facility are simultaneously measured.

Shrinkage in terms of dough obtained from 100 kg of flour is expressed by the formula

When calculating the cost of drying, take the size of shrinkage gvc (in %) to the mass of hot bread, corresponding to the average duration of storage of bread at the enterprise.

Losses of bread in the form of crumbs and scrap (Pkr) are determined by weighing the bread waste generated during the shift when knocking bread out of molds, transporting it to the expedition and laying it on trolleys. Losses in terms of dough made from 100 kg of flour

where gкp is the mass of crumbs and scrap per 100 kg of cooled bread, kg.

When producing piece bread, inaccuracy in the mass of individual products can affect the yield of the finished product. Losses due to inaccuracy in the mass of products (Psht) are checked by weighing 1 ... 2 trolleys with bread before sending to the distribution network, at the same time counting the number of pieces of products on the trolley or weighing about 100 pieces. products and calculate the average weight of 1 piece. Losses due to inaccuracy of mass in terms of dough prepared from 100 kg of flour:

where gpc is the average deviation from the standard mass of the product, %.

Losses from waste processing in terms of dough obtained from 100 kg of flour:

Determination of volumetric yield of bread. The volumetric yield of bread is the volume of bread in cm3 per 100 kg of flour with a moisture content of 14.5%. Flour with normal strength and good gas-forming ability produces bread with a high volumetric yield. The volume of tin loaves is determined using a special device, measuring the volume of small grains displaced by the loaf from the volume meter box (Fig. 7.2).

Grain is always poured into the small upper drawer of device 3 from the same height - 10 cm from the top edge of the box. The surface of the grain is compared with a ruler, excess grain is removed through the lower drawer 2 and the damper 1. Then the upper drawer is overturned and the grain is poured into the ladle. The volume of grain in the bucket is equal to the volume of the box. Part of the grain from the ladle is poured back into box 3, one of the tin loaves is placed there and the excess grain from the ladle is poured into the box. The surface of the grain is again compared with a ruler, pouring excess grain into the bottom box and the remainder of the grain in the ladle. Then place a measuring cylinder with a capacity of at least 1000 cm3 under the bottom box, open the valve and determine the volume of grain displaced by the bread from the small box, that is, the volume of bread.

The volume of each loaf is measured twice. The discrepancy between results between parallel determinations should not exceed 5%. The volumetric yield of bread is calculated using the formula

Table 7.9

Approximate standards for the volumetric yield of bread and its spread

where V is the volume of the best loaf according to the combination of characteristics, cm3; 374 - mass of flour (moisture content 14.5%) used for baking one loaf of bread, g.

Volumetric yield is expressed to the nearest 1 cm3. The ratio of the greatest height of the bread to its average diameter h/d characterizes the bread's breadiness, which depends on the strength of the flour: the stronger the flour, the greater the h/d ratio. The average diameter of bread is found by measuring its diameter along the bottom crust in two opposite directions. The average value is taken from the two measurements. The height and diameter of the bread are expressed in millimeters.

Approximate standards for the volumetric yield of bread and its spread h/d for different types of flour of satisfactory quality are given in Table. 7.9.

Determination of baking properties of rye flour using express baking. An express way to determine the baking properties of rye flour is kolobok baking. The bun is prepared by kneading the dough from 50 g of flour and 41 cm3 of water at room temperature until smooth. The dough is immediately formed into a ball and baked for 20 minutes at a baking chamber temperature of 230°C. After baking, the bun is organoleptically examined, determining its appearance, the color of the crust and the condition of the crumb. The shape of the kolobok, obtained from flour with normal baking properties, is correct, with minor distortions. The crumb of such a bun is quite dry, the crust is gray. A kolobok made from flour with increased autolytic activity is characterized by a dark crust, sticky and dark crumb, and significant tears are observed at the bottom crust. The method of determining the baking properties of rye wallpaper flour using the express baking method has found wide application at our enterprises, despite its subjectivity.

Determination of autolytic activity of rye flour using an autolytic test (standard method). The mash, obtained from rye flour and water, is heated at a temperature close to the temperature of the crumb of the baked bread. In this case, autolysis of complex flour substances, mainly starch, occurs. After autolysis, the mash is filtered, the content of water-soluble substances in the filtrate is determined, recalculating it for absolutely dry flour. Rye wallpaper flour with normal autolytic activity forms up to 55% of water-soluble substances under experimental conditions, counting on absolutely dry flour, and peeled rye flour - up to 45...50%. The content of water-soluble substances in the filtrate is determined using precision (RPL) or laboratory (RL) refractometers. Refractometers are also used for other analyzes performed by bakery laboratories, so below is basic information about their design and operation.

The operating principle of refractometers and their design. Refractometers of any system are used to determine the refractive index of a solution or liquid substance. A light beam, moving from one medium to another, deviates from its original direction (Fig. 7.3) if the optical density of these media is not the same. This phenomenon is called refraction, or refraction, of light.

The index, or coefficient, of refraction (refraction) is the ratio of the sine of the angle of incidence of a light beam to the sine of the angle of its refraction

The refractive indices of various substances range from 1.30 to 1.80. The refractive index of a solution depends on its temperature, the chemical nature of the solute and its concentration. At the same temperature, the refractive index of a solution of a certain substance depends only on its concentration. The use of refractometers to determine the concentration of solutions is based on this dependence. In refractometers, the refractive index of a substance is determined by the maximum refractive angle at which light undergoes total internal reflection.

A precision refractometer is used to determine the concentration of sugar solutions ranging from 0 to 30%. Reading accuracy 0.02…0.04%. The scale of this refractometer is divided into 102 identical conventional divisions, corresponding to the refractive index from 1.3330 to 1.3810 or from 0 to 30 for sucrose. The precision refractometer RPL-1 is described below (Fig. 7.4). Currently, the second model of the precision laboratory refractometer RPL-2 with a vertically positioned telescope is also widely used.

The light source when working with a refractometer is daylight or an electric lamp with a power of 75...100 W, placed at a distance of 0.5...0.7 m from the device.

Before starting work, the device is set to zero. To do this, apply 1...2 drops of distilled water to the middle of the lower prism with a fused glass rod. Close the camera shutters, open the shutter of the illuminating prism 2 and, setting the counting drum to zero, observe the field of view. By rotating the compensator ring 4, the rainbow coloring is destroyed. A clear dividing line between the dark and light parts of the field of view should pass through the zero scale division. If this is not observed, then the dividing line is aligned with the zero division as follows: turn the screw of the counting drum 5 one turn, and holding the counting drum in the desired position with your left hand, rotate the washer until the dividing line is aligned with the zero division of the scale. After this, holding the counting drum and washer, screw in the screw. The device is designed for a temperature of 20°C.

Before installing the device, a flow of water at a temperature of 20°C is passed through the clips of prisms 1, 2, making sure that the temperature of the prism does not change during the experiments. If the device was set to zero at a temperature of 20 ° C, and the test was carried out at a different temperature, then a correction is introduced into the device reading using a special table.

You can work without correction if, when installing the device, the temperature of the distilled water was the same as the temperature of the room and solution, which is much more convenient for calculating the results.

Testing the solution on a precision refractometer. Set the counting drum to zero, place 1...2 drops of the test solution on a dry and clean measuring prism of the refractometer and observe the position of the dividing line on the scale. If the dividing line is between any two divisions, then by rotating the counting drum, bring the dividing line to the nearest lower scale division. The reading obtained on the scale is recorded as whole units, and the number of divisions located on the counting drum opposite the indicated line is added to it as tenths. The percentage of dry substances is determined according to the table. 7.10

Table 7.10

Determination of dry matter percentage

(continuation)

Testing the solution using a laboratory refractometer. A laboratory refractometer (Fig. 7.5) is usually used to determine the dry matter content in concentrated sugar solutions, but it can also be used to determine the autolytic activity of flour. A laboratory refractometer is less accurate than a precision one, its reading accuracy is up to 0.1...0.2%, but it is more convenient, since the content of dry substances is indicated directly on scale 4 of the device.

Before starting work, the refractometer is checked by placing a drop of distilled water on the lower prism. In eyepiece 6, when the head is rotated, a horizontal dotted line is visible, which in this case should coincide with the zero division, otherwise the refractometer is adjusted with a special key.

To determine dry substances, 1...2 drops of the test solution are applied to the lower prism 3, after which the upper prism 2 is closed. By moving the eyepiece 6, they find a sharp boundary between the dark and light parts of the field, combine it with the dotted line and measure the percentage of dry substances on scale 4 of the device.

The procedure for determining the autolytic activity of flour. On a technical scale, a porcelain glass with a capacity of about 50 cm3 is weighed together with a glass rod (glass height is about 7 cm, diameter is about 3.5 cm). Exactly 1 g of flour to be tested is weighed into a glass and 10 cm3 of distilled water is added with a pipette, thoroughly mixing the mixture with a stick. Simultaneously, three samples of flour are analyzed with parallel determinations, preparing 6 cups; cups containing 10 cm3 of water are inserted into the bath nests. The liquid level in the cups should be 0.75 cm below the water level in the bath. Heating continues for 15 minutes, the first 2...3 minutes the contents of the glass are stirred with a stick to uniformly gelatinize the starch. After gelatinization is complete, the cups are covered with a funnel to retard the evaporation of water. 15 minutes after the start of heating, the glasses are simultaneously removed from the bath, and 20 cm3 of distilled water is added to each of them with a pipette. The contents of the glass are vigorously stirred and cooled to room temperature. Then place each glass on a technical scale and, adding distilled water drop by drop, bring the mass of the contents in the glass to 30 g. After this, the contents of the glass are stirred until foam appears and filtered through a porous paper filter, pouring the liquid above the sediment onto the filter. The sediment is not transferred to the filter. The first two drops of the filtrate are discarded, the subsequent drops are immediately applied to the prism of a precision refractometer and counted.

Using a refractometric table, find the percentage of water-soluble substances in the filtrate and, multiplying it by 30, determine the percentage of water-soluble substances in air-dried flour (the mass of the flour mash, according to the experimental conditions, is 30 times greater than the mass of the flour taken).

The content of water-soluble substances in flour (in terms of absolutely dry flour) is determined by the formula

where a is the content of water-soluble substances in air-dried flour, %; W— flour moisture content,%.

The result is expressed with an accuracy of 1%. The discrepancy between parallel determinations should be no more than 2%.

Other methods for determining the baking properties of rye flour. To evaluate the baking properties of rye flour, an amylograph device is used, which is a viscometer that records the viscosity of a water-flour suspension during its heating from 25 to 92°C. At the beginning of heating, the viscosity of the suspension decreases slightly; starting at a temperature of 50°C, the viscosity increases due to starch gelatinization, and then falls again as a result of amylolysis. The viscosity of a water-flour mixture prepared from flour with high autolytic activity decreases very quickly, which is reflected in the height of the amylogram drawn by the device recorder. A high amylogram indicates good baking properties of flour.

You can test the baking properties of rye flour in a faster way. The water-flour mixture is heated by electric contact to a temperature of 75°C and then tested on an automated penetrometer. The value of the device reading is inversely proportional to the value of the autolytic activity of flour.

It is also proposed to determine the baking properties of rye flour using the “cold” method, testing rye dough on a penetrometer after 35...60 minutes of autolysis at a temperature of 30°C. This method is recommended for testing rye flour with increased autolytic activity, for example, flour from sprouted grains, since the “hot” methods described above are too sensitive to rye germination.

Reflection of identified losses

Any identified shortage of goods is documented:

• act of form TORG-2 or TORG-3 upon acceptance of goods from the supplier;
• act M-7 upon acceptance of materials;
• matching sheet INV-19 during inventory.

Read about the rules for preparing a matching statement in the material “Unified Form No. INV-19 - Form and Sample.”

Regardless of its value, the total amount of the shortage is written off by posting Dt 94 Kt 41 (10, 43).

At the same time, if the product was accounted for at its sales price, the amount of the markup relating to it is reversed: Dt 94 Kt 42 red reversal.

If the possibility of a shortage was discussed with the supplier in the contract, then if it is identified at the time of acceptance, posting Dt 94 Kt 60 may occur.