CASH COLLECTIONS
Aboard ship, all sales in the snack bar are collected and recorded separately from sales in the retail store and the vending machines. Cash collections are made according to the procedures previously described.

COST CONTROL
The ship's store officer must establish a system of cost control that is positive and that meets the requirements for internal control. Most ships have operating goals in order to generate the percent of profit desired, and in connection with the operating goals they keep production records.

Operating Goal
The operating goal is the established gross profit percent desired, and it must be established by the ship's store officer based on the amount of profit that is desired to be generated. Once established, the operating goal should not be changed during the accounting period. The reciprocal of the desired profit will be used to compute the selling prices for various manufactured items. For example, the ship's store officer desires a profit of 35 percent. The reciprocal of 35 percent is 65 percent. You would simply divide the cost of selling a manufactured item in the snack bar by 65 percent to give you your selling price.

Production Records
To determine accurately the cost per portion of those items manufactured on board such as ice cream, a Production Record, NAVSUP Form 241, must be maintained. The NAVSUP Form 241 is maintained by the person in charge of manufacturing the designated item and must be checked by the ship's store officer at least monthly. To ensure accuracy of the cost controls, it is essential that a uniform output of manufactured products be maintained from a given quantity of ingredients. generally should be maintained as the directions on the container of NAVSUP Form 241 must be kept office when completed. The output prescribed in the mix. The on file in the

RETAIL SNACK BAR ITEMS
Many snack bars sell such items as candy, cookies, cigarettes, canned drinks, and so forth. These items are sold at established retail prices and when the cash register permits, sales of these retail items should be made separately from manufactured snack bar items. When this is not possible the value of retail items sold must be computed monthly or as required during the accounting period using the formula in NAVSUP P-487. ROM users must establish a separate outlet for snack bar retail items in the ship's store constants function. This is done so manufactured and retail snack bar items are accounted for separately.

MULTIPLE OPERATORS
Normally snack bars are operated by one person. When more than one person is responsible for the snack bar operation, cash will be collected at the end of each shift and inventory will be taken monthly in addition to each accounting period. Follow the procedures discussed earlier in this chapter under multiple sales outlet operators.