Catering services: classification, requirements. Catering in universities In educational catering places

Meals for university students and students of secondary specialized educational institutions are organized both at the place of study and in dormitories. The total number of places in public catering establishments located on the territory of a higher educational institution must be 20% of the estimated number of students, teaching staff and service personnel, including:

in canteens for students and staff…………….… 13

in the canteens for the teaching staff......... 1

in dietary canteens…………………………………………….……...... 2

in cafeterias for students …………………….………………………….…… 3

in cafeterias for teaching staff and

service personnel................................................... ........................ 1

The distance from canteens to educational and production premises should not exceed 500 m.

The main form of catering for university students and technical school students is the provision of food in pre-preparation canteens and dispensing canteens, located both in academic buildings and in dormitories. In large educational institutions with a student population of more than 5 thousand people, a student catering plant can be organized, including a preparation factory or culinary factory with a network of pre-preparation canteens, cafes, vending machines, cafeterias and buffets located on separate floors of educational buildings and dormitories. The procurement factory is located in a separate building. There is also a culinary shop with an ordering table.

The operating procedures for canteens, cafes, buffets at institutes and technical schools are established by the administration of the catering establishment together with the administration of the educational institution. Catering establishments must be open 30 minutes before the start of the first shift and close an hour after the end of the second shift. If the educational institution has students studying in the evening department, then catering establishments must be open until the start of the second lesson in the evening department.

Enterprises located at the dormitories must begin work an hour before the start of the first shift and end at 21-22 hours. If the hall is open for 10 hours or more, breaks for cleaning the hall are allowed for a total duration of no more than an hour.

With four meals a day, the first breakfast includes approximately 25% of the daily ration, the second - 15, lunch - 40 and dinner - 20%. When developing balanced diets (breakfasts or lunches), the menu includes at least two options.

Buffets are organized in student canteens, dormitories and academic buildings. IN The buffets located in the dining halls sell confectionery (purchased and home-made), fruit and mineral waters, fruits, salads, and hot drinks. In such buffets, refrigerated display counters and buffet counters are installed.

The buffets, located in separate rooms, are equipped with not only refrigeration, but also heating equipment for preparing simple hot dishes (sausages, scrambled eggs, etc.), food warmers and a thermostat for hot drinks. In buffets with 50 seats, you can also use small-sized sectional modular equipment, which allows you to save buffet space, increase labor productivity and thereby reduce the number of service personnel.

To quickly serve students during short breaks between classes, it is advisable to organize buffet tables through which cold snacks, fruits, vegetables, sandwiches, drinks, and confectionery are sold. Next to each item on such a buffet table there should be a price tag, tongs, spatulas, forks, paper napkins, a supply of clean dishes and cutlery. The table can operate on the principle of self-calculation. Buffets of this type can be equipped in dining halls, separate rooms, halls and corridors of educational buildings.

The forms and methods of service in canteens at universities, colleges and technical schools depend on the work and rest schedule of teachers, students, the intensity of the flow of food during the day, and the state of the material and technical base.

Services provided to consumers in public catering establishments of various types and classes are divided into:

Food services;

Services for the production of culinary products and confectionery products;

Services for organizing consumption and maintenance;

Services for the sale of culinary products;

Leisure services;

Information and advisory services;

Other services. [GOST R 50764-2009]

Catering services are determined by the contractor (catering enterprise) in accordance with its type (and for restaurants and bars, their class) and are confirmed by the certification body in accordance with the state standard. Catering establishments selling alcohol and tobacco products are required to have a license for this type of activity.

Public catering establishments are required to comply with the mandatory requirements for the quality of services, their safety for life, human health, the environment and property established in state standards, sanitary, fire safety rules, technological documents and other regulatory documents. Catering services, regardless of the type of enterprise, must meet the following requirements:

Fit for purpose;

Accuracy and timeliness of provision;

Safety and environmental friendliness;

Ergonomics and comfort;

Aesthetics;

Service culture;

Social targeting;

Information content.

A canteen is a public catering establishment that is open to the public or serves a specific group of consumers, producing and selling dishes in accordance with a menu varied by day. A canteen food service is a service for the production of culinary products, varied by day of the week or special diets for various groups of the population served (workers, schoolchildren, tourists, etc.), as well as for creating conditions for sale and consumption at the enterprise. Canteens are distinguished: - by the range of products sold - general type and dietary; - according to the population of consumers served - school, student, work, etc.;

By location - publicly available, at the place of study or work. Public canteens are designed to provide products of mass demand (breakfasts, lunches, dinners) mainly to the population of the area and visitors. The canteens use the method of consumer self-service with subsequent payment. Canteens at manufacturing enterprises, institutions and educational institutions are located taking into account maximum proximity to the populations served. Canteens at manufacturing enterprises organize meals for workers on day, evening and night shifts, and, if necessary, deliver hot food directly to workshops or construction sites. The operating procedures of canteens are coordinated with the administration of enterprises, institutions and educational institutions.

Canteens at vocational schools provide two or three meals a day based on daily ration standards. As a rule, these canteens use pre-set tables. Canteens at secondary schools are created with a student population of at least 320 people.

Dietary canteens specialize in serving people in need of therapeutic nutrition. In dietary canteens with a capacity of 100 seats or more, it is recommended to have 5-6 main diets, in other canteens with a dietary section (tables) - at least 3. Dishes are prepared according to special recipes and technology by cooks with appropriate training, under the supervision of a doctor - nutritionist or nurse. The production of dietary canteens is equipped with specialized equipment and equipment - steam cooking cabinets, grinding machines, steam stove boilers, juicers. Dispensing and mobile canteens are designed to serve small groups of workers and employees, usually dispersed over large areas. Mobile canteens do not have a kitchen. , and only heat food delivered from other catering establishments in insulated containers. Such canteens are provided with unbreakable dishes and utensils. Canteens must have a sign indicating the organizational and legal form and hours of operation. Decorative elements are used in the design of sales areas to create a unified style. . In dining rooms, standard lightweight furniture is used that matches the interior of the room; tables must have hygienic coverings. The tableware used is earthenware and pressed glass. Among the premises for consumers, dining rooms must have a vestibule, a wardrobe, and toilet rooms. The area of sales floors must comply with the standard - 1.8 m2 per seat. [Radchenko L.A. section 2.3]

A canteen is a public catering establishment, open to the public or serving a specific contingent of consumers, producing and selling dishes and culinary products in accordance with a menu varied by day of the week.

Canteen food service is a service for the production of culinary products, varied by day of the week or specialized food rations for various groups of the population served (workers, students). The service also includes the creation of conditions for the sale and organization of consumption of products at the enterprise.

The canteen of the Pskov Industrial and Technological College serves only students of the educational institution (students) and teaching staff. The menu is compiled for a week and has two types: the regular menu for students and teachers for lunch (set lunches) and the menu for orphans (set breakfast, lunch and dinner). The company operates exclusively on a cyclical menu - there is no possibility to select individual types of dishes or drinks.

Self-service - visitors order a set lunch and bring the purchased products to the tables on trays. After eating, the used dishes are taken to the receiving counter, from where the dishes are sent to the washing room.

The article discusses issues related to the production of ready-made meals and their sale in a budgetary institution. In particular, the features are highlighted: – calculating the cost of ready-made dishes; – applying a markup when calculating the price of finished products produced in the canteen of an educational institution; – reflection in the accounting accounts of operations to form the cost of finished products and their sales.

Many budgetary institutions have structural divisions - canteens, which organize the production of ready-made meals for meals for employees and students (students). Meals are provided for a fee, and the amount of the markup is regulated by the regulations of the constituent entity of the Russian Federation. In the article we will consider issues related to the production of ready-made meals and their sale in a budgetary institution.

The products of public catering canteens sold for a fee are, for accounting purposes, finished products and are recorded on account 0 105 37 000 “Finished products - other movable property of the institution” (clause 121 of Instruction No. 157n). Let's consider the features of accounting and sales of finished products.

Regulatory plan for ready meals

Features of accounting for finished products are given in clauses 38 – 48 of Instruction No. 174n.

One of these features is that finished products are accepted for accounting at the planned (normative-planned) cost on the date of their release. The disposal of finished products when they are released to the customer is also reflected at the planned (normative-planned) cost.

In practice, the question often arises: how is the standard planned cost of ready-made public catering dishes determined? Explanations on this issue are presented in the Letter of the Ministry of Finance of the Russian Federation dated April 22, 2016 No. 02-07-05/23495 (hereinafter referred to as Letter No. 02-07-05/23495). In it, officials from the financial department noted the following. The peculiarity of pricing in public catering is that the cost of each unit of output (dish) is not determined. However, for each product of own production the selling price is calculated. The selling prices of dishes are determined by the calculation method based on the standards for laying raw materials specified in the collections of recipes.

Collection of technological standards published in 1994 - 1997;
Collection of recipes for dishes and culinary products from the cuisines of the peoples of Russia, published in 1992;
Collection of recipes for dietary food dishes, 1988 edition;
Collection of recipes for flour confectionery and bakery products, 1986 edition;
Collection “Cakes, pastries, muffins, rolls” published in 1978.

In addition, budgetary institutions can use similar collections released later, or produce new and branded products only in cases of development of enterprise standards (STP), technical specifications (TU) and technical and technological maps (TTK) for them.

When developing technical and technological maps and enterprise standards (STP), public catering organizations should be guided by the Explanations of the Ministry of Foreign Economic Relations of the Russian Federation dated July 12, 1997 (Temporary procedure for the development and approval of technical and technological maps for dishes and culinary products and the Procedure for the development, review and approval of enterprise standards).

As experts from the Ministry of Finance note (Letter No. 02-07-05/23495), taking into account the fact that a budgetary institution is a non-profit organization, the sales price of a product of its own production determined by the calculation method is the standard planned cost.

Unified forms of primary accounting documentation for accounting of transactions in public catering are approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting of trade operations.” Calculation of sales prices for dishes and products by public catering establishments (canteens) is carried out in calculation cards (form OP-1), the release of all dishes for a specific day is based on the menu plan (form OP-2).

Let's look at an example of calculating a finished dish.

The dining room menu includes the preparation of the “Summer” salad (layout 25 of the Collection of recipes for dishes and culinary products for catering establishments, 1996). Calculation of dishes is carried out according to the first column of the layout. The calculation was made on 07/01/2016.

The weight standards of products in collections of dish recipes are given in gross and net terms.

When gross, they show the weight of raw materials, that is, the amount of raw materials that must be taken to prepare a given dish, and when net, they show the weight of raw materials directly in the finished dish.

Let's present the necessary data for layout 25 in the table.

Product name
Product name	Gross (g)
Young potatoes
Fresh cucumbers
Fresh tomatoes
Green onion
Canned green beans or green peas
Eggs (pcs.)

* Mass of boiled peeled potatoes.

Selling prices for dishes are determined according to gross booking standards. Salt and spices are included in the calculation according to bookmark standards in the collection of dish recipes.

The cost of a dish (culinary product) is calculated based on the cost of raw materials (including markups) consumed for 100 servings of dishes or 10 kg of culinary products. Then, by dividing the total cost of a set of raw materials by 100 (or 10), the price of one portion (or 1 kg of product) is determined.

The selling price of a dish (culinary product) remains the same until the raw materials of the dish (culinary product) or the cost of raw materials changes. If the raw material set (cost of raw materials) changes, the new sales price is calculated in the next free column of the calculation card. Calculation cards are registered in a special register.

The correctness of calculation of the selling price of a dish (culinary product) is confirmed by the signatures of the production manager and the person making the calculation, and approved by the head of the organization.

Let's calculate the cost of one serving of Summer salad.

Serial number of calculation, date of approval		№ 10 from 07/01/2016
	Product name	Norm, kg	Price, rub.	Amount, rub.
	Young potatoes
	Fresh cucumbers
	Fresh tomatoes
	Green onion
	Canned green beans
	Canned green peas
	Eggs (pcs.)

Total cost of raw materials for 100 dishes
Cost of the dish
Markup 50%*
Selling price of the dish, rub. cop.
Yield of one finished dish, g

* Established in accordance with the regulatory legal act of the constituent entity of the Russian Federation.

The release of all dishes for a specific day is determined on the basis of the menu plan (form OP-2). The menu is compiled daily in one copy by the production manager on the eve of the day of cooking, approved by the head of the organization.

Suppose that in the canteen of a budgetary institution on July 18, 2016 it is planned to produce vinaigrette, borscht, potato pancakes with meat and onions, etc. When preparing ready-made dishes, the Collection of recipes for dishes and culinary products for public catering establishments, 2003 is used. dishes for July 18, 2016 amounted to 25,653 rubles.

The menu plan indicates the names (column 2) and numbers (column 4) of dishes according to the collection of recipes or technical specifications. Dishes in the menu plan are written in the following sequence: appetizers, first courses, second courses, drinks, set lunches, etc.

Guided by the plan for the production of ready-made dishes, on July 17, 2016, the production manager approved the following menu plan:

Number in order	Dish and side dish
Number in order	Name and brief description	Dish number according to the collection of recipes, TTK, STP	Yield of one dish, g

	Vegetable vinaigrette

	Pancakes with meat and onions

Further, we note that the standard planned cost of public catering products for the month will be calculated on the basis of all menu plans for the canteen, drawn up by the production manager, which will be submitted to the accounting department of the institution.

Let’s assume that for July 2016, the standard planned cost of manufactured catering products was 196,800 rubles. All products were sold to customers.

Markup applied when calculating the cost of a finished dish

As noted, the standard planned cost of finished public catering products is determined on the basis of calculation. The calculation of a specific dish includes a markup on the raw material set of products.

In accordance with the Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership, approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2, the level of markups is determined and approved independently by the head of the organization, if they are not regulated by local authorities. According to the Decree of the Government of the Russian Federation dated 03/07/1995 No. 239 “On measures to streamline state regulation of prices (tariffs)”, executive authorities of the constituent entities of the Russian Federation are given the right to regulate markups on products (goods) sold at public catering establishments at secondary schools, vocational schools, and secondary specialized schools. and higher educational institutions. For example, in accordance with Decree of the Government of the Leningrad Region dated June 25, 2001 No. 55, the following maximum levels of a single markup on products (goods) sold at public catering establishments (regardless of the form of ownership) at secondary schools and primary vocational education institutions in the Leningrad Region are established :

for purchased goods in small packaging of industrial production, sold without additional processing (milk, lactic acid products, juices, confectionery) – 25%;
for industrially produced bread and bakery products – 30%;
for products of the own production of public catering enterprises, produced with funds provided for in the budgets of municipalities for the current year and allocated for discounted or free meals for students, as well as with funds from students, employees of general education institutions and primary vocational education institutions on the basis of subscription services with packaged rations - 47%.

In accordance with Decree of the Government of the Nizhny Novgorod Region dated May 20, 2010 No. 282, the maximum markup (including trade markup) on products (goods) sold at public catering establishments at secondary schools, vocational schools, secondary specialized and higher educational institutions located in the Nizhny Novgorod region, is no more than 50% of the purchase prices of raw materials and purchased goods.

Thus, when calculating the selling price of ready-made canteen dishes, a budgetary institution must be guided by the regulations of the constituent entity of the Russian Federation when establishing the size of the markup.

Actual cost of ready meals

The actual cost of finished products consists of the actual costs of the institution, which are determined at the end of the month (clause 122 of Instruction No. 157n, Letter No. 02-07-05/23495). In this case, all incurred costs are divided into direct, overhead and general economic, for the accounting of which the corresponding accounting accounts are used (clause 58 of Instruction No. 174n):

2 109 60 000 “Cost of finished products, works, services”;
2 109 70 000 “Overhead costs of production of finished products, works, services”;
2 109 80 000 “General business expenses”.

The list of direct expenses is determined in the accounting policy. Note that when producing public catering products, direct costs will be the cost of the raw materials of food products involved in preparing the dish, cooks and deductions from it to extra-budgetary funds, and depreciation of capital equipment.

The costs of paying for utilities (electricity, heat, gas supply, etc.), communication services are overhead. If power meters for water and heat supply are installed in the canteen, then this type of expense can become part of direct costs.

Costs associated with the process of managing an institution fall into the category of general business expenses. For example, the salaries of the head of the organization and other administration specialists will be general business expenses.

If overhead and general business expenses (in terms of the cost of finished products, work, services) cannot be directly attributed to product output, then they are distributed indirectly, as a rule, in proportion to some indicators (established bases). They are included in the cost of services through calculation coefficients. The basis for the distribution of overhead (general business) expenses can be direct material costs, wages of key personnel, etc. (clauses 134, 135 of Instruction No. 157n). The method of distribution of overhead and general business expenses is fixed in the accounting policy of a budgetary institution.

All operations for the distribution of actual costs to the cost of specific types of finished products are subject to documentation by certificates (form 0504833) with calculations of their distribution attached.

Correspondence accounts for the formation of cost are given in paragraphs 60 - 62 of Instruction No. 174n. Let's present them in the table:

			Instruction point No. 174n
The cost price in terms of direct costs has been formed
for the purchase of food
to pay wages to cooks
for the payment of insurance premiums to extra-budgetary funds
for the purchase of fixed assets worth up to 3,000 rubles.
Generated cost in terms of overhead costs
to pay for utilities
to pay for communication services

Overhead expenses are written off to the cost of finished products
General business expenses are written off as the cost of finished products

* The corresponding group and type code of the synthetic account are used.

** The corresponding article or subarticle of KOSGU applies (211 – 226, 271, 272, 290).

Accounting for deviations from the actual cost of ready meals

As we have already said, the actual cost of finished products is determined at the end of the month (clause 122 of Instruction No. 157n). In this case, the arising deviations of the actual cost from the planned (normative and planned) cost are taken into account as follows:

1. In case of excess of the actual cost over the standard-planned cost:

2. If the planned (normative-planned) cost exceeds the actual cost, the operations indicated above are reflected in the “red reversal” method.

Next, I would like to draw your attention to the following feature. Since the standard planned cost of public catering products is determined as the price of its sale, in most cases only accounting entries reflected in the “red reversal” method will be recorded in the accounting of a budgetary institution.

Let's look at an example.

In July 2016, 10,600 dishes were prepared in the canteen of a budgetary institution. The standard planned cost of manufactured finished products amounted to 120,000 rubles. Actual expenses for preparing dishes are 100,000 rubles. All products were sold to customers.

The following entries were made in accounting in accordance with Instruction No. 174n:

			Amount, rub.
Finished products are accepted for accounting at standard cost
Finished products are deregistered when released to customers

The actual costs of preparing ready meals are reflected
The excess of the normative-planned cost of public catering products over the actual cost (120,000 - 100,000) rubles is reflected.

Sales of catering products to consumers

All canteens in budgetary institutions for the purpose of organizing meals for employees and students (students) are required to adhere to the Rules for the provision of public catering services, approved by Decree of the Government of the Russian Federation of August 15, 1997 No. 1036 (hereinafter referred to as the Rules).

In accordance with clause 20 of the Rules, payment for finished catering products is possible both in cash and by bank transfer. In this case, in the canteen of the institution, the consumer must be given a document confirming payment for public catering products (cash receipt, invoice or other).

Please note that settlements for received amounts of money and dispensed meals are carried out using account 2,205,31,000 “Settlements with payers of income from the provision of paid work and services” (clause 21 of Instruction No. 157n, clause 92 of Instruction No. 174n).

Below we present the correspondence of invoices for settlements for the finished products supplied to the canteen of a budgetary institution.

			Instruction point No. 174n
Accrued income from sales of finished products			Paragraph 93, 150
Cash received from the sale of finished products to the institution’s cash desk
Received funds using a bank card

With regard to taxation issues (in particular, VAT calculation) for the sale of public catering products, the following should be noted. According to paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation, transactions involving the sale of goods (work, services) on the territory of the Russian Federation are recognized as objects of VAT taxation. The list of transactions not recognized as subject to this tax is presented in paragraph 2 of this article, and those not subject to VAT (exempt from taxation) - in Art. 149 of the Tax Code of the Russian Federation. Yes, pp. 5 p. 2 art. 149 of the Tax Code of the Russian Federation stipulates that the sale of food products directly produced by canteens of educational and medical organizations and sold by them in the specified organizations, as well as food products directly produced by public catering organizations and sold by them to the specified canteens or organizations is not subject to VAT (exempt from taxation). .

Thus, revenue received from the sale of ready-made meals by a medical and educational institution will not be subject to VAT if the meals are produced directly in the canteen of these institutions and sold there.

Regarding the application of a special tax regime in the form of payment of UTII, we note the following. According to paragraphs. 4 clause 2.2 art. 346.26 of the Tax Code of the Russian Federation, educational, health and social security institutions are not transferred to pay UTII in terms of business activities for the provision of public catering services, provided for in paragraphs. 8 clause 2 of this article, if the provision of catering services:

is an integral part of the functioning of these institutions;
these services are provided directly by these institutions.

Thus, in relation to public catering services, budgetary medical, educational institutions, and institutions providing social services apply a general taxation system.

Let's look at an example.

The budgetary educational institution has installed a payment terminal for non-cash payments for canteen catering products. Amounts received from consumers through the payment terminal are transferred by the acquiring bank to the institution’s personal account minus the bank’s commission, which is 1% of the settlement amount. In July 2016, ready-made meals were sold in the amount of RUB 350,000. The amount received through the cash register was 150,000 rubles, through the payment terminal - 200,000 rubles.

In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, income from the sale of finished products is reflected in Article 130 “Income from the provision of paid services (work)” of KOSGU. The institution's expenses for paying commissions to the acquiring bank are included in subarticle 226 “Other work, services” of the KOSGU.

The following entries were made in accounting in accordance with Instruction No. 174n:

			Amount, rub.
Accrued income from the sale of ready-made dishes
Revenue received through the canteen cash register is reflected
Revenue received through the payment terminal for non-cash payments is reflected
The proceeds are credited to the institution’s personal account minus commissions. (RUB 200,000 - (RUB 200,000 x 1%))
Reflects payment of expenses for bank fees*
Expenses for paying bank fees are reflected

* This accounting entry must be agreed upon with the founder, since it is not included in Instruction No. 174n.

Let us briefly formulate the main conclusions.

1. Accounting for finished products is carried out on account 0 105 37 000 “Finished products - other movable property of the institution.”

2. Finished products are accepted for accounting at the standard planned cost as of the release date. In a similar way, it is written off when sold to the customer. The standard planned cost of produced ready-made meals is determined through calculation.

3. Calculation of sales prices for dishes and products by public catering establishments (canteens) is carried out in calculation cards (form OP-1), the release of all dishes for a specific day is based on the menu plan (form OP-2).

4. The markup on public catering products is determined on the basis of the regulatory legal act of the subject and is approved by order of the head of the institution.

5. Sales of finished public catering products by educational and medical institutions are not subject to VAT and are not transferred to the payment of UTII.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Meals for students of universities and secondary specialized educational institutions are organized both at the place of study and in dormitories. The total number of places in public catering establishments located on the territory of a higher educational institution must be 20% of the estimated number of students, teaching staff and service personnel. 70% of student canteens were transferred to the balance of universities, which assumed the costs of rent and utility bills for their catering units.

Canteens of higher educational institutions are located in separate buildings connected to the main educational buildings by a heated passage, or in the building of an educational building (dormitory). The distance from canteens to educational and production premises should not exceed 500m.

The main form of catering for students of universities, colleges and technical schools is the provision of food in pre-preparation and distribution canteens, located both in academic buildings and in dormitories.

In large educational institutions with a student population of more than 5 thousand people, a student catering plant can be organized, including a procurement or culinary factory with a network of pre-preparation canteens, cafes, vending machines, cafeterias and buffets located on separate floors of educational buildings of dormitories.

The procurement factory is located in a separate building. There will also be a culinary store with an ordering table.

The operating procedures for canteens, cafes, bars at institutes, colleges and technical schools are established by the administration of the public catering establishment together with the administration and trade union committee of the educational institution. Catering establishments must be open 30 minutes before the start of the first shift and close an hour after the end of the second shift.

If the educational institution has evening students, then catering establishments must be open until the start of the second lesson in the evening department. Enterprises located at the dormitories must begin work an hour before the start of the first shift and end at 21-22 hours. If the hall is open for 10 hours or more, breaks for cleaning the hall are allowed for a total duration of no more than an hour.

When developing complex diets (breakfasts and lunches), the menu should include at least two options.

Dietary meals in universities and technical schools are organized in dietary canteens or diet halls. Dietary meals can be served in the common room with a separate serving. Some students at universities, colleges and technical schools receive dietary meals on preferential terms through vouchers, which are issued at the expense of social insurance funds.

The main and promising form of service in student canteens is the implementation of complex food rations on subscriptions. Continuous conveyor lines are installed in canteens located in academic buildings where student flows are high.

In student canteens, they also use such a form of service as pre-setting tables with the accumulation of lunches in heating cabinets. A plan for placing groups of students in the hall is drawn up by the administration and posted in the lobby. A group indicator is installed on each table. Tables are set before students arrive and dishes are served that do not require heating. After the hall is filled with students, waiters-distributors on mobile racks bring hot dishes into the hall and serve them, while simultaneously collecting subscription coupons. The introduction of meal subscriptions is of great importance. By purchasing monthly subscriptions, students have the opportunity to eat rationally, allocate their budget more correctly, and the enterprise has the opportunity to organize clear production planning. Students purchase coupons at the canteen cash desk, trade union committee, dormitory, and accounting department when receiving a scholarship. They are distributed by cashiers, canteen accounting workers, and trade union representatives of educational groups.

Bars and cafes are organized in the halls of student canteens, dormitories and educational buildings. The bars located in the dining halls sell confectionery (purchased and home-made), fruit and mineral waters, fruits, salads, and hot drinks. In such bars, refrigerated display counters and bar counters are installed.

In bars, located in separate rooms, they install not only refrigeration, but also heating equipment for preparing simple hot dishes (sausages, scrambled eggs, etc.), food warmers and a thermostat for hot drinks. In a cafe with 50 seats, you can also use small-sized sectional modular equipment, which allows you to save cafe space, increase labor productivity and thereby reduce the number of service personnel. To quickly serve students during short breaks between classes, it is advisable to organize self-checkout tables through which cold snacks, fruits, vegetables, sandwiches, drinks, and confectionery are sold. Next to each product on such a table there should be a price tag, tongs, spatulas, forks, paper napkins, a supply of clean dishes and cutlery. Milk, vitamin and tea self-checkout tables are widely used in student canteens.

The creation of automated cafes is promising in higher and secondary educational institutions. Selling products through vending machines makes it possible to significantly reduce the time spent on receiving food and paying for money, and thereby serve a larger number of students in a relatively short break between classes, as well as organize meals for evening students.

Automatic enterprises are branches of the base enterprise. To deliver finished products, reusable containers (replaceable cassettes, tanks, etc.) are used, which are equipped with machines. Typical projects include automatic cafes with 50, 75, 100 seats.

To sell food through vending machines, disposable utensils are used (paper cups, plates, as well as utensils made of foil and plastic); You can also use regular dishes. Enterprises are equipped with vending machines for selling broths, main courses, sandwiches and cold appetizers, drinks, pies and confectionery, bread, sparkling water, as well as for changing coins. Automated enterprises must have the following premises: a hall, a workshop for finalizing semi-finished products; washing tableware and kitchen utensils; food pantries; household premises; room for sorting and counting coins and tokens. The area of premises for meals should be 10-15 m2 larger than in conventional similar enterprises. University teachers are served in specially designated rooms, using the self-service method with subsequent payment.

With a free choice of dishes in canteens at universities, it is advisable to develop separate menus for breakfast, lunch and dinner. An example of good organization of mass catering in universities is Moscow State Technical University. N.E. Bauman, where a catering plant was created, which included four canteens with 400 seats, a hall for teaching staff with 30 seats, 5 bars and buffets, 2 departments for the sale of semi-finished products, and a flour products workshop. The lunch menu includes up to 10 types of cold dishes, three first courses, five second courses, confectionery, and drinks. The trays sell sandwiches, confectionery, and drinks.

Some universities provide assistance to students in dire need by providing monthly food subsidies from scholarship fund savings.

Catering establishments at universities have the right to additionally produce products and sell them to the population at free selling prices with mandatory maintenance

separate accounting. The most important areas for improving nutrition in higher and secondary specialized educational institutions:

Increased funds for student meals, including discounted and free ones;

The revival of a diet hall or diet department in every university;

Creation of workshops for the production of flour confectionery and culinary products, opening of order tables, departments and stores selling semi-finished products, culinary and confectionery products;

Introduction of automatic cafes; specialized enterprises - pancake, dumpling, sausage, pie, pasty, dairy, fast food establishments, youth cafes, non-alcoholic dessert bars.

Taking into account the social importance of organizing student meals and the need to preserve the health of the younger generation, it is necessary to introduce new technologies, for example, the preparation of soups and broths based on ready-made concentrates and various types of semi-finished products.