[[brix:en:goods:f_b]]
====== Stock accounting in F&B ======

Two kinds of stock occur in F&B:

  * Raw materials used to make an F&B item, listed in that item's recipe.
  * Merchandise, which is purchased and sold directly, relieved without a recipe, and subject to all the retail rules.

The stock type of an individual item — and with it the account its stock is kept on — can be set on the item and/or on the department. Depending on whether the emphasis is on setting the stock type for most items at once on a single department or item by item, F&B departments can be organised in several ways:

  * Sales (invoice issuing) is done in a department of its own. Merchandise stock is always held in this department.
  * Raw material stock can be held in that same sales department, or in one or more departments of its own — food stock in one and beverage stock in another, for example a kitchen and a bar.
  * If order printers are used at production points (kitchen, bar and so on), every production point needs a department of its own, which may be any of the departments above.

An example of a more complex F&B organisation:

^  Department    ^  Point of sale  ^  Production point  ^  Food store  ^  Beverage store  ^  Merchandise store  ^
|  Restaurant    |  Yes  |  No   |  No   |  No   |  Yes  |
|  Kitchen       |  No   |  Yes  |  Yes  |  No   |  No   |
|  Bar           |  No   |  Yes  |  No   |  Yes  |  Yes  |
|  Patisserie    |  Yes  |  No   |  Yes  |  No   |  Yes  |

In the table above, recipes have to be entered separately for every point of sale — Restaurant and Patisserie.

===== How the stocks account is determined =====

The //**{Stock type}**// and //**{Stocks account}**// data set the account by the hierarchy of the places they are entered in:

  - On the item stock record. Here //**{Stock type}**// and //**{Stocks account}**// can only be entered or corrected while the item has no stock.
  - On [[brix:en:goods]].
  - On the [[brix:en:departments:basic]] tab of the department.

<note>
  * The F&B module supports selling merchandise (retail) and F&B on the same invoice, and takes care of the retail postings. Merchandise needs no recipe — confirming the daily turnover relieves such items directly.
  * Opening a separate department for each stock type and setting the stocks account on the departments removes the need to set the stocks account on the item: the account then follows the department the goods enter or leave.
  * A single-department setup requires careful setting of the stock type and account, but simplifies entering goods receipts, recipes, stocktakes and the like.
  * The stocks account also depends on whether the item is packaging, an own product or goods.
</note>

==== Recommendations ====

  * Items that are raw materials and are never sold directly on an invoice should have their //**{Sellable}**// checkbox cleared. That stops them being offered for entry on an invoice.
  * Items whose stock type is //Merchandise// can be used in F&B recipes. When relieved, the retail entry is reversed correctly. Such items need //**{Stock type}**// = //Merchandise// and the //**{Sellable}**// checkbox ticked.

==== Examples from practice ====

An outlet that offers food and/or beverages and **no merchandise**:

  * A single sales department that is at the same time the raw materials store.
    * The department is **not** marked as //Retail//.
    * The department is given //**{Stock type}**// = //Raw materials// and an account of choice.
    * All raw materials are kept on the single account set on the department.
  * //**{Stock type}**// is **not** set on the items.
  * Such an outlet can have only one order printer.

An outlet that offers food and/or beverages **and merchandise**:

  * A sales department that is at the same time the merchandise store.
    * The department is marked as //Retail//.
    * The department is given //**{Stock type}**// = //Merchandise//.
  * One or more departments as raw material stores, depending on whether food and beverage stock is to be separated in the accounts, or separated further still.
    * Those departments are given //**{Stock type}**// = //Raw materials// and an account of choice.
  * //**{Stock type}**// is **not** set on the items.