Norms of natural meat loss. Instructions for the application of norms for the natural loss of meat and meat products during refrigeration and storage in retail distribution refrigerators

Question

Accounting for goods in warehouse. Are there norms of natural loss for the wholesale supply of meat (frozen and chilled), coffee?


Answer

Yes, they do exist.

In both tax and accounting, losses due to natural loss are determined based on the standards approved in the manner established by the Government of the Russian Federation (clause 2, clause 7, article 254 of the Tax Code of the Russian Federation). Currently, the following documents are applied: Order of the Ministry of Agriculture of Russia No. 3, Ministry of Transport of Russia No. 2 of January 14, 2008 (regarding the transportation of melons, potatoes, vegetables); Order of the Ministry of Agriculture of Russia N 425, Ministry of Transport of Russia N 138 of November 21, 2006 (regarding meat and meat products).

During storage, for example, Order of the Ministry of Agriculture of Russia dated August 16, 2007 N 395 (meat and meat products, including: steamed, chilled, frost-bitten and frozen, sausages and smoked meats; semi-finished products) and others are used.

According to clause 2 of the Decree of the Government of the Russian Federation of November 12, 2002 N 814, trade and public catering organizations must be guided by the standards developed and approved by the Ministry of Industry and Trade. By order of this department dated March 1, 2013 N 252, the Norms of natural loss for such enterprises were approved.

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(14). Meat losses during cold processing and storage. Rationale. Shelf life of meat at various subzero temperatures

Refrigeration is considered the best way to preserve meat. It is relatively stable during storage and is significantly superior to frozen in terms of nutritional characteristics. The meat is cooled in refrigeration chambers equipped with ventilation and control equipment. Carcasses, half-carcases and quarters are hung in the chambers on hooks, maintaining gaps of about 5 cm for better aeration. If the chamber is loaded tightly, tanning of the meat is possible. The temperature in the chamber should be -2...-3°C, relative humidity - 95-98%, air speed up to 2 m/s. Cooling of meat lasts 24-36 hours, depending on the type and weight. When cooling, the meat undergoes a ripening process and a drying crust is formed, which is of great sanitary importance, since it is an unfavorable environment for the development of microorganisms. When refrigerated meat is stored for a long time or the temperature is violated, undesirable changes may develop in it: tanning, darkening, sliming, mold growth, rotting. During cooling, mass loss (shrinkage) inevitably occurs due to moisture evaporation. Shrinkage can range from 1.4% to 3.02%, depending on the species and fatness category of the carcasses.

The duration of meat cooling can be reduced by lowering the temperature in the chamber before loading and by reducing the air exchange rate.

Cooling of by-products is carried out in metal forms, with a load no higher than 10 cm. Kidneys, heart, tongue, brains are cooled, laid out in one row, at a temperature in the chamber from 0 to -2 ° C and a relative humidity of 90-95%. Cooling duration is 24 hours.

Chilled meat can be stored at -1°C in a chamber for up to 15 days. During this time, it loses some weight: in the first 2 days, fatty pork loses 0.2% of its weight, beef - up to 0.3%, and then 0.01% daily.

After cooling, by-products are stored for no more than 2 days.

Organoleptic characteristics of chilled meat are elastic consistency, the smell inherent in each type of meat, the surface of beef and lamb carcasses is covered with a drying crust, the muscle tissue when cut is moist and has a characteristic color.

In terms of organoleptic and physicochemical indicators, frozen meat is almost similar to chilled meat, but the temperature in the thickness of the muscles ranges from -1...-2°C. At this temperature it can be stored for up to 20 days.

Meat is considered frozen if the temperature in the muscle mass has reached -8°C. It should be noted that meat should not be stored at this temperature for a long time. The optimal storage temperature is -16...-18°C. At the same time, it should be noted that cold is not able to correct defects already existing in meat.

It is more advisable to freeze meat at -23...-27°C, and even better at -35°C. With this regime, small crystals are formed that do not violate the integrity of the muscle fiber sarcolemma, so when thawing, the loss of muscle juice will be minimal. Relative humidity is maintained at 90-95%, air movement speed is 0.1-0.3 m/s. Freezing duration is 20-24 hours (at -35°C). Frozen meat is stored in stacks, on slats or pallets. The stack is laid, retreating from the walls along the perimeter by 30-40 cm and 40 cm from the refrigeration radiators. Frozen meat, beef, lamb can be stored for 10-12 months, pork - up to 8 months (without skin - up to 6 months)

Natural losses (shrinkage) depend on the period of year and storage temperature. In the first quarter they are 0.16-0.22%, in subsequent quarters they are 0.2-0.32%. Calculations of losses are made according to current standards and have significant fluctuations taking into account the species and fat category, and the capacity of the storage chamber.

During long-term storage of frozen meat, the top layers dry out due to sublimation shrinkage. The meat loses its natural color from the surface. In pork carcasses, fat oxidizes and turns yellow.

To reduce natural loss and better preserve meat, screens are installed around the perimeter of the chamber. To do this, retreat 40-50 cm around the perimeter, stretch the fabric from floor to ceiling and freeze the ice. With this storage method, the meat is stored for a longer time without significant changes, since first of all the ice is sublimated from the screen, and not from the meat. Freezing meat in blocks is considered more rational compared to freezing carcasses, half-carcases and quarters. Frozen meat in blocks is preserved better, and storage and transportation costs are sharply reduced. For freezing, meat is deboned or divided into separate parts in accordance with the requirements of the current standard for varietal cutting. The resulting cuts are placed in forms 380 x 380 x 150 cm, so that each form contains pieces of different types of meat, and are frozen at a temperature of -23...-27°C. Freezing duration is 12-24 hours. The blocks are then removed from the mold, packed in paper and cardboard boxes, labeled and sent to storage rooms. In storage rooms, blocks are stacked compactly. The temperature in the storage chamber should not be higher than -18°C, relative humidity 95-100%. The shelf life of meat in blocks is at least 12 months.

In addition to meat, offal (liver, kidneys, heart) and meat trimmings are frozen in blocks.

Meat frozen in blocks has many advantages over freezing it in carcasses.

Blocks packed in cardboard boxes are protected from the external environment, therefore, the meat is protected from mechanical contamination, contamination with microflora and weathering. Natural loss is significantly reduced, storage chambers are used more efficiently.

(harm, orders of the USSR Ministry of Trade dated August 18, 1988 No. 150, dated February 6, 1991 No. 13)

Note. The instructions (Appendix No. 2) have lost force in the part concerning frozen poultry and rabbit meat. - Order of the USSR Ministry of Trade dated 02/06/1991 No. 13.

The instructions (Appendix No. 2) are no longer valid in the part concerning chilled meat. - Order of the USSR Ministry of Trade dated August 18, 1988 No. 150.

1. Norms of natural loss are established to compensate for losses of meat and meat products from shrinkage during refrigeration (cooling, cooling, freezing, refreezing) and storage (in a chilled and frozen state) of these products in distribution refrigerators of trade. The standards apply to products that meet the requirements of GOSTs, OSTs, and technical specifications.

The approved norms of natural loss are maximum and are applied only in cases where, when checking the actual weight of meat and meat products during inventory or complete consumption of the batch, there is a shortage against the accounting data.

Natural loss of meat and meat products is written off from financially responsible persons at accounting prices and actual sizes, but not higher than established standards.

2. The amount of actual natural loss during refrigeration processing and storage is determined by comparing the remains of meat and meat products according to accounting data with the actual balances of the submitted inventory, carried out in accordance with approved instructions, or when selling a batch (closing a brand), based on the initial date of receipt, vacation dates and inventory dates.

3. The basis for calculating natural loss according to standards during refrigeration and storage are:

indications in the acceptance documents about the thermal state of meat, offal, poultry and rabbit meat (steamed, cooled, chilled, frozen, partially or completely thawed) and their temperature; norms for the natural loss of meat and meat products for additional cooling, freezing and re-freezing are applied only if the thermal state of these products upon entering the refrigerator, recorded in the acceptance documents, is confirmed by a representative of the transport authorities or the supplier;

indications in the refrigerator passport about the air temperature in the freezing chambers and storage chambers, the capacity of the refrigerator or the capacity of each separate refrigerator body, calculated by the capacity of the storage chambers for frozen goods only.

Note. The temperature of meat and meat products is measured in each batch:

meat in carcasses, half-carcasses, quarters, cuts - in the thickness of the muscles at a depth of 6 cm from the surface in at least 4 units;

meat products in blocks - in the center of the block in at least 4 units;

poultry and rabbit meat - in the thickness of the muscles in 4 carcasses, taken from at least four places.

The average temperature is recorded in the acceptance documents.

4. To account for and calculate the natural loss of meat and by-products (for each type, fat category and purpose) during refrigeration and storage in refrigerators, special logs are kept in forms No. 1 and 2 (attached to these Instructions). Accounting and accrual of natural loss are carried out: according to the standards for cooling steamed meats, post-cooling of cooled ones and storing chilled meat and offal - in a journal according to form No. 1, and according to the standards for freezing, freezing and storing frozen meat and offal - in a journal according to form No. 2.

Accounting for meat and offal is carried out for each acceptance document (acceptance act, accumulative statement for the day).

Accrual of natural loss according to the standards for refrigeration and storage of meat and offal is made based on monthly results.

The journals in forms No. 1 and 2 reflect two balances of these products at the beginning and end of the month:

balance without deduction of natural loss rates - to compare accounting data with data of financially responsible persons;

the balance minus the norms of natural loss - for calculating natural loss during refrigeration and storage.

5. If the shelf life of frozen meat and meat products (except for sausages and smoked meats) is less than a month, the accrual of natural loss should be made in proportion to the day of storage based on the monthly norm, and natural loss for several months of storage - by summing the accrued amount of loss for each month of storage.

6. For storage periods of sausages and smoked products intermediate between the periods indicated in Table 10, the rate of natural loss is determined as follows: to the rate established for a shorter (compared to the actual) shelf life, the rate for the storage period beyond the specified period is added.

Semi-smoked sausage, produced within the region (edge), was stored in a refrigerator located in the first zone for 21 days.

The norms for natural loss are set at the following rates (in percentage): for 15 days of storage - 1.28; and for 30 days - 1.44.

Loss rates for 6 days of storage (over 15 to 21 incl.) will be:


The rate of natural loss for 21 days of storage will be: 1.28 + 0.06 = 1.34%.

7. When calculating standards in accordance with paragraphs 5 and 6 of these Instructions, the result up to 0.005 is discarded, and 0.005 and above is rounded to 0.01.

8. Natural loss according to the norms when cooling steamed or additional cooling of cooled meat and offal to a temperature in the thickness of the muscles of 4 ° C is determined by multiplying their quantity (in kilograms) received per month by the rate of natural loss during cooling or additional cooling (in percent).

Natural loss according to standards when storing chilled meat and offal is determined by multiplying the balance at the beginning of the month plus their quantity received during the month, in kilograms (minus losses for cooling or additional cooling, if the meat arrives in a steamed or cooled state), by the loss rate when storage of these products (in percentage).

To determine the rate of loss during storage, it is necessary to calculate the average shelf life in days.

The average shelf life of chilled meat and offal is determined as follows:

the sum of balances at the end of each day for the month plus consumption (the amount of meat sold and sent for freezing) is divided by the sum of balances at the beginning of the month and income for the month minus the natural loss at the rate for cooling (if the meat and offal were received in a paired state) or additional cooling (if meat and offal arrived in a cooled state); the resulting number will be the average shelf life in days.

If a fractional number is obtained when dividing, it is rounded to a whole number. In this case, a result up to 0.5 is discarded, and a result of 0.5 and above is equated to one.

In case of fresh and cooled meat and offal with a temperature in the thickness of the muscles above 12 °C, the norm is

natural loss for storage is accepted with a decrease in the average storage period per month by one day.

From the balance of chilled meat and offal at the end of the past month, natural loss is excluded according to the norm during cooling (sub-cooling) and storage in a refrigerated state for the month.

The result obtained is the remaining meat and offal at the beginning of the next month.

9. Calculation of natural loss for freezing chilled and secondary freezing of completely thawed meat and offal to a temperature in the thickness of the muscles of -8 ° C is made by multiplying the amount aimed at freezing per month (in kilograms) by the rate of natural loss during freezing as a percentage, depending from the passport temperature of freezing chambers and storage chambers.

The calculation of natural loss for freezing of partially thawed meat and offal is made by multiplying their quantity received with thawing per month (in kilograms) by the rate of natural loss during freezing (in percent), taking into account the temperature of meat and offal upon receipt and the passport temperature of the storage chambers.

To calculate the natural loss of frozen meat and offal during storage, daily balances at the end of the day are summed up and the amount of meat sold per month is added.

Natural loss due to freezing and re-freezing according to the norm is excluded from the amount received. The result is divided by 30 and multiplied by the rate of natural loss as a percentage.

Natural loss according to the norm during freezing, pre-freezing and frozen storage for the month is excluded from the remains of frozen meat and offal at the end of the past month. The result obtained is the remaining meat and offal at the beginning of the next month.

The multi-storey refrigerator with a conventional storage capacity of 5.3 thousand tons of frozen goods is located in the average climatic zone.

The refrigerator's freezing chambers have a rated air temperature of -30 °C; Frozen cargo storage chambers have a passport temperature of -18 °C with battery cooling.

The refrigerator carries out cooling, sub-cooling, freezing, re-freezing of meat, as well as storing it in chilled and frozen states. Natural loss of meat during these operations is calculated in the following order.

Cooling, post-cooling and refrigerated storage

On the refrigerator at the beginning of July (III quarter), the balance of chilled beef of the first category (minus the norms of natural loss accrued in the previous month) was 4000 kg (see log on form No. 1).

In July, the refrigerator received 250,000 kg of cooled and chilled beef of the first category, including with temperatures (°C): from 0 to 4 C - 90,000 kg, from 4.1 to 6 C - 50,000 kg and from 12.1 to 18 °C -110000 kg.

Beef, 160,000 kg, was cooled and 50,000 kg was sent for freezing.

During the month, 179,000 kg of chilled beef were sold.

Accrual of natural loss according to the norms when cooled beef of the first category is cooled down to a temperature of 4 °C:



Natural loss for post-cooling of first category beef arriving with a temperature:



Total: 80 kg + 616 kg = 696 kg.

Accrual of natural loss according to the norm when storing chilled beef of the first category. Average shelf life in days:



or rounded to the nearest whole number - 4 days.

The average shelf life of first category beef received with a temperature above 12 °C is: 4-1 = 3 days.

Note. One day of cooling is excluded (when meat is received with a temperature in the thickness of the muscles above 12 ° C).

Natural loss during storage of chilled beef of the first category:



Natural loss according to the norm during storage of chilled beef of the first category, received at a temperature of 0 to 4 °C and from 4.1 to 6 °C, will be:



Freezing, freezing and frozen storage

At the beginning of July, the balance of first category frozen beef (minus the natural loss rates accrued in the previous month) was 30,000 kg (see log on form No. 2).

In July, 460,000 kg of beef of the first category, completely and partially thawed and frozen, was delivered to the refrigerator, including with a temperature of -1.5 C and above - 20,000 kg, from -1.6 C to -7.9 ° C - 260,000 kg and -8.5 C - 180,000 kg.

In addition, 50,000 kg of chilled beef of the first category were received for freezing.

During the month, 110,000 kg of frozen beef of the first category were sold.

Accrual of natural loss according to the norm when freezing chilled and completely thawed beef and freezing partially thawed beef of the first category is carried out:





Total natural loss during freezing, freezing and frozen storage:

1383.0+ 518.5 =1901.5 kg.

The total loss of beef of the first category according to the standards for cooling, sub-cooling, freezing, pre-freezing, storage in chilled and frozen states according to this example is:

2222.7+1901.5 = 4124.2 kg.

10. When storing frozen meat of all types and categories of fatness in refrigerators (except for one-story ones with electric ground heating) in chambers with ice screens and when covering stacks of meat with fabrics with the application of ice glaze, the norms of natural loss provided for in Table. 6, are reduced by 15 percent. At the same time, for each refrigerator or each separate building, uniform norms for the natural loss of meat of each type and category of fatness are established, reduced in proportion to the volume of these activities.

The volume of activities carried out is determined as of January 1, based on the remnants of frozen meat and the amount of meat stored in chambers with ice screens and in stacks covered with fabrics with an ice glaze applied, and is expressed as a percentage.

On the refrigerator indicated in the example given in paragraph 9, as of January 1, the remains of frozen meat of all types and categories of fatness amounted to 3,000 tons, of which the following was stored:

in chambers with ice screens - 800 tons

in stacks covered with coated fabrics - 1600 tons.

ice glaze

A total of 2,400 tons were stored under conditions that ensured a reduction in natural loss, which is 80% of the total amount of frozen meat.

The reduction in the norms of natural loss when storing the entire amount of frozen meat for a given refrigerator is:


The norms of natural loss, reduced in proportion to the volume of activities carried out, for frozen beef of the first category are (in percent):


In this way, the norms of natural loss are calculated for each type and category of fatness of frozen meat.

A reduction in the norms of natural loss of frozen meat in the established amount is carried out by the enterprise (organization) and announced by order, which is brought to the attention of financially responsible persons no later than 15 days before the start of the period to which this procedure applies. Possible reductions in standards are reviewed annually.

During the year, the percentage of reduction in standards does not change (regardless of changes in the volume of measures taken to reduce the natural loss of frozen meat).

11. The maximum amount of natural loss of poultry and rabbit meat is determined for each batch separately, taking into account the norms of natural loss calculated for the actual storage period, based on the initial date of receipt, release date and inventory date.

The standards apply to the number of products sold during the inventory period and to actual balances on the inventory date.

The refrigerator received a batch of frozen poultry meat (packed in polymer films), issued by the acceptance certificate dated 08/01/82 - No. 600, in the amount of 25,300 kg, including: first category chickens 15,300, second category chickens - 5,000 and chickens - 5,000 kg, with a temperature in the thickness of the muscles of -8 ° C.

This batch of poultry meat was sold over a period of 4 months in the following quantities:



Batch No. 600 was fully sold on 11/30/82. The shortage of net weight compared to the amount of poultry meat recorded was:

On the complete consumption of the consignment by financially responsible persons on 12/01/82, an act was drawn up in a standard form approved by the current instructions on the procedure for registering operations for the acceptance, storage, release and accounting of goods on refrigerators (bases), which was transferred to the accounting department for checking and drawing up calculations for the accrual of natural loss during storage of poultry meat.

The calculation of norms in accordance with the actual shelf life of poultry meat and the calculation of natural loss according to these norms were made for all three types of poultry of a given batch in the following order:





The amount of natural loss accrued according to the norms is compared with the identified shortage of poultry meat in a given batch.



Since the shortage of net weight of poultry meat did not exceed the natural loss accrued according to the norms, the head of the refrigerator gives an order to write off the identified losses in weight of poultry meat for batch No. 600 as distribution costs.

12. In refrigerators where batch records of sausages and smoked meats are kept, the maximum amount of natural loss of these products is determined for each batch separately, taking into account the norms of natural loss established for the actual shelf life, based on the initial date of receipt, release and closing date of the brand or date inventory.

On 01.08.82, the refrigerator located in the first climate zone received a batch of sausages, registered with acceptance certificate No. 605 dated 01.08.82, in the amount of 20,100 kg, including boiled-smoked Moscow sausage - 8,000 kg and half-smoked Odessa - 12,100 kg.

Sausages were brought to the refrigerator from another area and sent to a storage chamber with an air temperature of -5 C.

The batch of sausages was sold in the following quantities:





Batch No. 605 was fully sold on September 30, 1982. The shortage of net weight compared to the number of registered sausages was:

Moscow boiled-smoked 8000 - 7960 = 40 kg,

Odessa semi-smoked 12100-11966 = 134 kg.

On October 1, 1982, financially responsible persons drew up an act on the complete consumption of the batch in a standard form (see example in paragraph 11), which was transferred to the accounting department for verification and calculations for calculating the natural loss of sausages during storage.

The calculation of norms in accordance with the actual shelf life of sausages and the calculation of natural loss according to these norms were made for two types of sausages of a given batch in the following order:





The amount of natural loss accrued according to the norms is compared with the identified shortage of sausages in a given batch.



Since the shortage of net mass of sausages did not exceed the natural loss accrued according to the norms, the head of the refrigerator gives an order to write off the identified losses in mass of sausages in batch No. 605 as distribution costs.

In refrigerators where there is no accounting of sausages and smoked meats by batch, the amount of their natural loss according to the norms is calculated by multiplying the number of these products received during the inventory period, adding to it the balance at the beginning of the inventory period, by the rate of natural loss as a percentage established for the average shelf life of each type of sausage and smoked meat.

The average shelf life of sausages and smoked meats is determined as follows:

the balances at the end of each day for the inventory period are summed up, the consumption of sausages and smoked meats for the inventory period is added to their sum;

the result is divided by the number of sausages and smoked products received during the inventory period with the remainder added to it at the beginning of the inventory period. The resulting separation number will be the average shelf life of sausages and smoked meats in 24 hours.

Rounding of fractional numbers is carried out in accordance with paragraph 8 of these Instructions.

On the refrigerator located in zone I, the remaining semi-smoked Ukrainian sausage was removed as of July 14; the previous inventory was carried out on May 7.

The sausage was imported from another region and stored at an air temperature of -5 °C.

Receipts, releases and remaining sausages for the entire inventory period were:

(in kilograms)






or rounded to the nearest whole number 9 days.

The established rate of natural loss for 5 days = 0.64%.

For 4 days the norm will be:


The rate of natural loss for 9 days of storage will be: 0.64 + 0.19 = 0.83%.

The natural loss of semi-smoked Ukrainian sausage according to the standards for the inventory period will be:


13. Norms for natural loss of meat and meat products do not apply:

when dispensing them according to the supplier’s stencil net mass or according to the net stencil mass installed on the refrigerator upon acceptance;

for goods that are included in the total turnover of the refrigerator, but were not actually stored on the refrigerator.

Form No. 1

accounting and accrual of natural loss according to standards when cooling steam rooms,

post-cooling of cooled meat and storage of chilled meat

and offal on the refrigerator











Form No. 2

accounting and accrual of natural loss according to standards during freezing

refrigerated, completely thawed, freezing partially thawed

and when storing frozen meat and offal

on___________refrigerator










Natural loss according to standards

for freezing and freezing:


Natural loss according to standards during storage of frozen beef of the first category, kg


Total natural loss during freezing, freezing and storage of frozen beef of the first category for July 1982, kg


430000-1901,5 = 428098,5

Accountant (signature)___________


    Cool beef and pork meat. When storing refrigerated meat, we use the norms of natural loss of meat and meat products, according to the order of the Ministry of Agriculture of the Russian Federation No. 395 of August 16, 2007, which is still in force and has not been revised to meet the requirements of new standards.
    Requirements for meat quality have changed (GOST R 54315-20011 “Cattle for slaughter. Beef and veal in carcasses, half-carcasses and quarters” and GOST 31476-2012 “Pigs for slaughter. Pork in carcasses and half-carcasses”) - meat breeds of pigs are raised , frankly, it has changed, the thickness of the bacon leaves much to be desired, it has become thin, and in order No. 395, all norms for the natural loss of meat and meat products were not adjusted to the new standards, although 5 years have already passed since the introduction of new GOSTs for requirements for half-carcasses. The order does not contain norms for natural loss when defrosting blocks of horse meat, which is relevant, for example, for Tatarstan.
    What I'm getting at with all this is that we are seeing an increase in the rates of natural loss of meat and meat products during cooling and storage.
    I heard that there are enterprises who have already asked to revise the order of the Ministry of Agriculture of the Russian Federation No. 395 in accordance with the requirements of the new GOSTs or to give permission to develop and approve these norms of natural loss independently in the accounting department of the enterprise. I don’t know how the matter ended.
    Familiar technologists drew attention to the experience of neighboring Belarus, where their Institute of Refrigeration Industry and their Meat and Dairy Institutes developed a methodology for determining the norms of natural loss of meat and meat products during storage and processing.
    Who solves this issue?


    Hello! Please help me resolve the issue.
    We ship 20,000 kg of chilled half-carcass meat on a refrigerated truck over a distance of 70 km. Upon receipt, it is revealed that the weight of meat has decreased by 7 kg during the trip. These losses are stipulated in the Decree of the Government of the Russian Federation of November 12, 2002 N 814 “On the procedure for approving norms of natural loss during the storage and transportation of inventories.” Link: http://www.consultant.ru/document/cons_doc_LAW_71079/

    Question: who writes off the weight loss, the seller or the buyer?

    From the “cleansing” of the Tyurinsky feeding workshop of the Belgorod branch of Tambov Bacon LLC (Rusagro structure), the losses amounted to 150 million rubles. More than 17 thousand pigs were kept there. ASF was discovered at the site in September this year. Miratorg lost twice as much after ASF appeared at its Ivica-2 feedlot. There were 24 thousand individuals kept there. In the case of Tyurinsky, representatives of Rosselkhoznadzor consider the cause of the incident to be poor-quality fences at the site, which “did not prevent the uncontrolled passage of people and animals.” In the vicinity of the site, traces of wild boars, carriers of ASF, were found. As a result, the level of zoosanitary status of Tyurinsky was lowered from IV to II. In the situation with Ivica-2, according to representatives of the department, we can talk about a formal approach to the internal audit of the company or shortcomings “with personnel and security service.”
    Vsevolod Inyutin

Chapter 7. Norms of natural loss of meat, poultry and rabbit by-products during storage and transportation

In accordance with the order of the Ministry of Agriculture of the Russian Federation dated August 28, 2006 No. 269 “On approval of norms of natural loss of meat, poultry and rabbit by-products during storage”, Decree of the Government of the Russian Federation dated November 12, 2002 No. 814 “On the procedure for approval of norms of natural loss during storage and transportation of inventories" approved by the Ministry of Economic Development and Trade of the Russian Federation the following Norms of natural loss:

1) meat of rabbits and poultry in semi-gutted and gutted forms when air cooled to a temperature of 0–4 °C below zero (see Table 22);

2) chilled rabbit and poultry meat in semi-gutted and gutted forms, not packaged in plastic film bags, when stored in refrigerator compartments (see Table 23);

3) gutted poultry meat, cooled in ice water, not packaged in plastic film bags, when stored in refrigerator compartments (see Table 24);

4) meat of rabbits and poultry when frozen to a temperature of –8 ° C (see Table 25);

5) frozen rabbit and poultry meat when stored for 15 days in refrigerators (see Table 26);

6) frozen meat and offal of rabbits and poultry, not packaged in bags made of polymer films, when stored in wooden boxes in refrigerators with a radiator cooling system for more than 15 days (see Table 27);

7) all types of rabbit and poultry by-products during refrigeration and storage in refrigerators (see Table 28);

8) raw poultry fat during refrigeration and storage in refrigerator chambers (see Table 29).

Table 22

Norms of natural loss of rabbit and poultry meat in semi-eviscerated and gutted forms when air-cooled to a temperature of 0–4 °C below zero (% of the mass of cooled meat)

Note: When cooling rabbit and poultry meat packaged in bags made of polymer films, natural loss rates are not applied.

Table 23

Norms of natural loss of chilled rabbit and poultry meat in semi-gutted and gutted forms, not packaged in plastic film bags, when stored in refrigerators (% by weight of chilled meat)

Note: When storing chilled rabbit and poultry meat packed in bags made of polymer films in refrigerators, natural loss norms do not apply.

Table 24

Norms of natural loss of chilled poultry meat, gutted, chilled in ice water, not packaged in plastic film bags, when stored in refrigerators (% by weight of chilled meat)

Table 25

Norms of natural loss of rabbit and poultry meat when frozen to a temperature of -8 °C

Note: norms of natural loss of gutted poultry meat, cooled in ice water and packaged in bags made of polymer films, when stored in refrigerators (% by weight of chilled meat) are: for 1 day - 0.1; for 2 days – 0.1; for 3 days – 0.2; for 4 days – 0.2; for 5 days – 0.2.

The norms of natural loss given in this appendix apply to poultry meat cooled in ice water with free movement of carcasses in immersed baths (without fixation in hangers).

Continuation of the table. 25

Continuation of the table. 25

End of table. 25

Note: When freezing the meat of chickens, broiler chickens, chickens, ducklings and ducks in quick-freezing devices of the GKA type, the norms of natural loss of 15% are applied and in devices of the type Ya10-FTM- on 10% lower compared to the norms of natural loss provided for the chambers of refrigerators with forced air circulation.

When using corrugated cardboard boxes lined with subparchment, parchment or polymer film for packaging poultry, the rate of natural loss when freezing cooled poultry is reduced by 0.1%, when freezing poultry cooled in ice water - by 0.4%.

*Natural loss rates also apply when freezing poultry meat in chambers with natural air circulation.

Table 26

Norms of natural loss of frozen rabbit and poultry meat when stored for 15 days in refrigerators

Note: norms for natural loss of rabbit meat and poultry in semi-eviscerated and gutted forms apply to all types of transport containers.

When using corrugated cardboard boxes lined with subparchment, parchment or polymer film for packaging gutted poultry meat, pre-cooled in ice water, the rate of natural loss of chicken and broiler chicken meat is reduced by 0.3%, and for chicken and duckling meat , ducks, geese and turkeys - by 0.2% by weight of meat cooled in ice water.

The rate of natural loss of gutted poultry meat packaged in plastic film bags is 0.1% by weight of cooled meat or chilled in ice water.

Table 27

Norms of natural loss of frozen meat and offal of rabbits and poultry, not packaged in bags made of polymer films, when stored in wooden boxes in refrigerators and a battery cooling system for over 15 days (% of the weight of frozen meat)

Notes:

1. Norms of natural loss of frozen poultry and rabbit meat when stored for more than 15 days are applied in production and distribution refrigerators (bases) during sales, transfer for industrial processing, change of the financially responsible person and removal of product residues during control weighings based on actual net weight.

2. When storing frozen products for more than one month, the norms of natural loss are reduced, respectively, for the second month - by 30%, for the third - by 40% and then for each subsequent month - by 60% of the values ​​​​given in the table.

3. When storing frozen poultry and rabbit meat packed in bags made of polymer films, the rate of natural loss is 0.05% for each month of storage, regardless of the time of year.

4. When using corrugated cardboard boxes lined with subparchment, parchment or polymer film for group packaging of poultry and rabbit meat, the norms of natural loss of frozen products are reduced for the first month by 50% of the values ​​​​given in the table (taking into account paragraph 2 of these notes).

5. When storing lean and non-standard processing poultry and rabbit meat, the norms of natural loss increase in the first month by 30% of the values ​​​​given in the table (taking into account point two of these notes).

6. When storing frozen offal in corrugated cardboard boxes lined with parchment, parchment or polymer film, the rate of natural loss is 0.10% for each month of storage.

7. When poultry meat, rabbits and offal with an unfinished technological process enter the refrigerator, the following norms of natural loss are additionally applied:

1) when freezing partially thawed (from –1.6 °C to –7.9 °C) to a temperature of –8 °C and below unpackaged products 0.15% and packed in plastic film bags 0,05%;

2) when freezing from -8 °C to the average air temperature in the storage chamber (-15 °C and below) of unpackaged products - 0.05%; for those packaged in bags made of polymer films, additional norms of natural loss for freezing are not applied;

3) when re-freezing (in case of extreme production necessity) completely thawed meat (temperature –1 °C and above), the full norms of natural loss are applied.

Table 28

Norms of natural loss of all types of offal of rabbits and poultry during refrigeration and storage in refrigerators

Note: These natural loss rates also apply to unpackaged poultry by-products pre-cooled in ice water.

Table 29

Norms of natural loss of raw poultry fat during refrigeration and storage in refrigerators

All loss rates are given as a percentage of the weight of meat, so the formula for calculating its loss will be as follows:

For semi-gutted and gutted meat of rabbits and poultry, daily loss rates have been established for storage in refrigerators. For frozen meat, the loss depends on how it is stored: in refrigerator chambers with forced, natural circulation or battery cooling systems. In the latter case, we note: if frozen products are stored for more than one month, then the loss rates do not increase, but decrease: for the second month - by 30%, for the third - by 40% and for each subsequent month - by 60% of the established values. However, if the meat is packaged in plastic bags, then the loss rate and its fixed value will be 0.05%, regardless of the month of storage.

Example

In February 2007, the company purchased frozen chicken meat (7000 kg) and chicken meat (4000 kg), which is stored in refrigerator chambers with a radiator cooling system. Let us assume that of the available meat reserves, one third is transferred to production in the first half of the month, the other in the second half of the month, and the last, third part is processed in the next month.

To calculate loss rates, we will use the calculation for storing unpackaged frozen meat for more than 15 days. Moreover, the loss rate for any first month of the first quarter is 0.10% and 0.15% for chicken meat and chickens, respectively. Based on this, we calculate the loss rate for part of the inventory released into production in the second half of the month. Chicken meat losses will be 2.33 kg (7000 kg / 3 x 0.10%), chickens – 2 kg (4000 kg / 3 x 0,15%).

When storing the remaining meat for more than one month, the rate of natural loss is reduced by 30%. Taking this into account, for chicken meat it will be 0.07% (0.10% - 0.10% x 30%), and for chicken meat - 0.11% (0.15% - 0.15% x thirty%). Losses in the second month of storage of remaining stocks due to natural loss will be equal to: chicken meat - 1.6 kg (7,000 kg / 3 x 0.07%), chickens – 1.46 kg (4000 kg / 3 x 0,11%).

As can be seen from the example, for rabbit and poultry meat, the norms of natural loss during storage are very limited, so their calculation will be most effective when there are significant reserves of meat. Otherwise, if all purchased meat is almost immediately transferred to production and there is not much storage space in refrigerators, special attention should be paid to calculating the norms of natural loss during meat transportation.

There are norms for the natural loss of food products when stored in warehouses and bases of military units, educational institutions, correctional labor institutions, pre-trial detention centers, labor treatment and educational labor dispensaries (Order of the USSR Ministry of Internal Affairs of August 11, 1988 No. 173 “On the norms of natural loss of food products, fodder and utensils"). They are listed in table 30.

These rules apply to sanatoriums, rest homes, hospitals and clinics.

The write-off of natural loss of goods can be carried out only after an inventory of goods on the basis of an appropriate calculation drawn up and approved in the prescribed manner.

The amount of natural loss is determined for each product separately in accordance with the actual shelf life.

The accrual of natural loss should be made on the basis of the daily norm by summing up the accrued amount of loss for each subsequent day.

Table 30

Norms of natural loss of food products when stored in warehouses and bases of military units, educational institutions, correctional labor institutions, pre-trial detention centers, labor treatment and educational labor dispensaries

Note: For frozen meat, poultry and offal, the standards indicated in the table apply only at storage temperatures below –4 °C to –8 °C.

When storing meat in blocks, packaged without the use of polymer film, the rate of natural loss is applied in the amount of 70% of the standards provided for frozen meat in carcasses and half-carcasses.

When storing frozen meat and meat products (except poultry meat) packaged using polymer film, the rate of natural loss is applied in the amount of 50% of the rate indicated in the table for the corresponding type of product.

Let's consider the Norms of natural loss of fresh meat and offal during cooling and freezing in natural cold (outside refrigerator chambers) (see Table 31).

Table 31

Norms of natural loss of fresh meat and offal during cooling and freezing by natural cold (outside refrigerator chambers) (in percent)

End of table. 31

According to the Guidelines for the application of norms of natural loss of fresh meat and offal during cooling and freezing with natural cold (outside refrigerator chambers) (developed in accordance with the order of the USSR Ministry of Trade of December 27, 1983 No. 309), norms of natural loss are established to compensate for losses of meat and meat products formed from shrinkage during refrigeration processing (cooling, freezing) and storage (refrigerated and frozen) of these products.

The approved norms of natural loss are maximum and are applied only in cases where, when checking the actual weight of meat and meat products, there is a shortage against the accounting data.

Natural loss of meat and meat products is written off from financially responsible persons at accounting prices and actual sizes, but not higher than established standards.

The basis for calculating natural loss according to the standards for refrigeration processing and storage is the instructions in the receiving documents about the thermal state of meat and meat products (steamed, cooled) and their temperature.

The temperature of meat and meat products is measured in each batch:

1) meat in carcasses, half-carcasses, quarters, cuts - in the thickness of the muscles at a depth of 6 cm from the surface in at least 4 units;

2) meat products in blocks - in the center of the block in at least 4 units. The average temperature is recorded in the acceptance documents.

When transporting meat and offal of rabbits and poultry by various means of transport, they also lose a certain amount of mass. Let's consider the norms of natural loss of meat and offal of rabbits and poultry during transportation in refrigerated trucks in Table 32.

Table 32

Norms for natural loss of meat and offal of rabbits and poultry when transported in refrigerated trucks

Note: in calculations to determine the norms of natural loss depending on the distance during transportation in refrigerated trucks, it should be assumed that the next 100 km begin from every 51st km (for example, at a distance of 151 km and further up to 250 km, the norms are the same as for 200 km ).

Norms of natural loss of poultry meat of all types and rabbits, not packed in bags made of polymer films, when transported by other modes of transport regardless of the duration of transportation and time of year are:

1) when transporting chilled meat by rail - 0.72%, frozen - 0.18%;

2) when transporting chilled meat by water – 0.70%, frozen – 0.30%.

When transported by air, meat and offal of poultry of all types and rabbits are classified as “wet cargo” with appropriate compliance with packaging and transportation conditions. Natural loss rates do not apply in this case.

The norms of natural loss of meat and meat products during transportation by road are indicated in Table 33.

Table 33

Norms of natural loss of meat and meat products during transportation by road

Note: When transporting poultry packaged in polymer film, raw smoked sausages, raw smoked meat products and rendered fats, natural loss norms are not applied.

When transporting wieners and sausages, the rate of natural loss established for boiled sausages is applied, with an increase of 20%.

When transporting frozen meat in blocks packed using polymer film, the rate of natural loss is applied in the amount of 50%, and for other types of packaging - in the amount of 70% of the standards provided for frozen meat in carcasses, half-carcasses, quarters and commercial cuts.

When transporting meat and meat products (except for frozen meat and offal in the spring-summer period of the year and poultry meat - all year round) with the delivery of these products directly to the distribution network (ring transportation) to 3-5 points, an additional natural loss rate of 0 is applied .08%, over five points – 0.10%.

When transporting sausages in insulated containers, natural loss norms do not apply.

The norms of natural loss of frozen meat during transportation by road are indicated in Table 34.

Table 34

Norms of natural loss of frozen meat during transportation by road

Note: standards apply for intercity transportation of frozen meat of all types in the Republic of Sakha (Yakutia), the Komi Republic, the Magadan Region and in the Far North, Krasnoyarsk Territory in the autumn-winter period.

The rates of natural loss of meat and meat products during transportation in refrigerated trucks with a nitrogen cooling system (as a percentage of the net weight of the product) are reflected in Table 35.

Table 35

Norms of natural loss of meat and meat products when transported in refrigerated trucks with a nitrogen cooling system (as a percentage of the net weight of the product)

Note: These standards apply to intracity, intercity and interrepublican transportation of meat and meat products in the spring and summer.

The norms of natural weight loss of meat and meat products during transportation in refrigerated railway cars and containers are reflected in Table 36.

Table 36

Norms for natural weight loss of meat and meat products during transportation in refrigerated railway cars and containers

* When transporting for more than four days, for each subsequent day the rate of natural loss increases by 0.05% of the mass;

** When transporting for more than seven days, for every subsequent two days the rate of natural loss increases by 0.05% of the mass.

The norms for the natural weight loss of sausages and smoked meats during transportation in refrigerated railway cars and containers are indicated in Table 37.

Table 37

Norms of natural loss of sausages and smoked meats during transportation in refrigerated railway cars and containers

Note: When transporting semi-smoked sausages for more than 6 days, for each subsequent day the rate of natural loss increases by 0.01% of the net-gross weight.

Norms of natural loss by net weight are used in settlements with consignees, and by gross weight - when receiving cargo from the railway.

The norms of natural loss of frozen meat during transportation in refrigerated railway cars and containers are reflected in Table 38.

Table 38

Norms for natural loss of frozen meat during transportation in refrigerated railway cars and containers

Note: when transporting frozen meat for more than 4 days, for each subsequent day the norm increases by 0.015% by weight.

The rates of natural loss of meat and meat products during transportation by water transport (river, sea) are indicated in Table 39.

Table 39

Norms of natural loss of meat and meat products during transportation by water transport (river, sea)

The rates of natural loss of meat and meat products during air transportation in the Far North and equivalent areas are reflected in Table 40.

Table 40

Norms of natural loss of meat and meat products during air transportation in the Far North and equivalent areas

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