Breakage and spoilage list in the hotel and catering industry

Bruch- und Verderb-Liste in der Hotellerie und Gastronomie

What is a breakage and spoilage list?

In the hotel and catering industry, the breakage and spoilage list is an important documentation tool used to record the loss of goods and inventory due to damage or spoilage. This list typically includes all broken items such as dishes and glasses as well as spoiled food. Precise recording not only helps with stocktaking, but also with the analysis of frequently occurring problems and the planning of preventive measures.

Why is it important?

Keeping a breakage and spoilage list is essential for catering businesses for a number of reasons. It makes a significant contribution to the financial and operational health of a company. Here are the main reasons why it is so important in the hotel and restaurant industry:

Financial transparency and control

By accurately documenting breakages and spoilage, companies can keep track of potential financial losses. Every loss, whether due to broken jars or spoiled food, affects the operating result. The list enables managers to quantify these losses, which in turn improves the accuracy of cost accounting and budgeting. By identifying trends or recurring problems, companies can take targeted measures to minimize their losses.

Identification of causes and training needs

Another important aspect of the list is the ability to identify the causes of common problems. For example, a high rate of broken crockery may indicate inadequate storage or improper handling by staff. Such insights are crucial in order to provide targeted training for employees, which can not only increase efficiency but also prevent future losses.

Improving operational efficiency and reducing costs

A well-managed breakage and spoilage list contributes directly to increasing efficiency. It enables management to make quick and well-founded decisions about necessary adjustments to the operating process. These can range from rearranging the storage area to changing suppliers if certain products regularly spoil. By systematically recording and analyzing these incidents, catering businesses can optimize their internal processes and thus save costs in the long term.

Risk management and compliance

The list also serves as an important risk management tool. It helps companies to comply with legal requirements by ensuring that all losses are properly documented. This is particularly relevant in terms of food safety and general operational safety. Complete documentation can also serve as evidence in the event of audits by authorities or insurance claims.

Promoting a culture of responsibility

Keeping a breakage and spoilage list promotes a culture of accountability among employees. When employees know that all incidents are recorded and reviewed, it encourages more careful handling of materials and inventory. This increased responsibility can lead to a reduction in negligence and therefore less breakage and spoilage.

How do you keep a breakage and spoilage list and what should you pay particular attention to?

Keeping a breakage and spoilage list requires care and regularity. It is important that every incident is recorded as soon as it occurs. The following points should be observed:

  • Detailed documentation: Each incident should be recorded in detail, including date, time, items affected, estimated financial loss and possible cause.
  • Staff training: Employees should be trained in the correct handling of goods and informed about the importance of accurate documentation.
  • Regular review: The lists should be regularly reviewed and analyzed in order to identify patterns and initiate preventive measures.
  • Integration into operational management: The breakage and spoilage list should be part of daily operational management and discussed in regular meetings.

The significance for accounting

Accurate documentation in the breakage and spoilage list plays a crucial role in the bookkeeping of a catering business. In accordance with accounting principles, all events that have a financial impact must be properly recorded. The list not only helps with the precise inventory and calculation of losses, but also enables the correct deduction of these losses as business expenses in the tax return. This helps the company to realistically assess its economic situation and take advantage of the corresponding tax benefits.

Download template

To simplify the implementation of a breakage and spoilage list in your business, Ascensus offers a practical template that has been specially developed for the needs of the hotel and catering industry. This template can be downloaded using the button below and serves as a basic framework for your own documentation.


The breakage and spoilage list is an indispensable tool for every catering business to keep track of losses, keep accurate accounts and take preventative measures. With the template from Ascensus, you can get started immediately and improve the efficiency of your business in the long term.