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When your ship is at sea, you should collect
the cash from your vending machines daily and
immediately before any repairs to the coin
mechanism are made. When your ship is in port,
collect the cash from vending machines daily,
Monday through Friday, and before you have any
repairs made to the coin mechanisms. On
weekends and holidays, collect cash from your
vending machine if you expect the volume to ex-
ceed $150. Cash must be counted from the
vending machines and collected whenever the last
day of the accounting period falls on a weekend
or a holiday or whenever any repairs to the coin
mechanisms must be made. Remember, daily col-
lections will satisfy all collection requirements.
Once every month you must check the
efficiency of your vending machine operation
by using the Vending Machine Control (NAV-
SUP 236). (You will use this record primarily
as an internal shipboard analysis tool. You
will not submit it to any activity outside
your own ship.) Retain the Vending Machine
Control data with the other records for the
accounting period. Refer to figures 6-6 and
6-7 as you read the information below on the
preparation of the NAVSUP 236.
Cup-type Drink Vending Machine
Currently, there are very few cup-type vending
machines in use on U.S. Navy ships. However,
if your ship’s store operation should include a cup-
type machine, you must understand the necessary
accounting procedures associated with its use.
In preparing the Vending Machine Control for
cup-type drink machines, you must first take an
inventory of vending machine supplies. See figure
6-6. In a combined operation, you will simply take
the inventory figure from the NAVSUP 464 that
represents the actual inventory. In a separate
operation, the inventory will include only the
supplies in each machine as breakouts will have
already been documented on a NAVSUP 973,
After the inventory, you can prepare the syrup
recapitulation section of the NAVSUP 236. In
either type of operation, by recording the
opening inventories, then adding receipts, then
deducting surveys, other expenditures, and clos-
ing inventories, you can determine the quantities
of syrup and cups that have been used.
The second section of the report you must
prepare is the output recapitulation. This is the
section that provides you with an analysis of the
vending machine operation so you can locate any
malfunction or malpractice. For example, each
gallon of syrup for a cup-type machine contains
128 ounces. However, when the operator fills the
machine or changes a flavor, there is a small
amount of spillage and loss. In determining the
number of drinks that should have been sold
based on the quantity of syrup used, multiply the
number of gallons used by 115—an acceptable
average figure for the number of drinks left after
spillage and waste. (The drinks contain 1 ounce
of syrup and 5 ounces of carbonated water.) Then
deduct the number of drinks for which no cash
was received (test drinks, slugs, and refunds) to
obtain the adjusted number of drinks per gallon
of syrup. Multiply the adjusted number of drinks
by the current price per drink. (The current price
per drink may vary from ship to ship. In fig. 6-6,
a price of $,05 is used as the example.) Your next
step is to determine the adjusted drinks per meter.
You can obtain this figure by deducting the
beginning meter reading from the ending meter
reading and subtracting the number of no-cash
drinks. Now multiply the adjusted figure by the
current price per drink. (In fig. 6-6, the current
price is $ .05.) Finally, record the amount of cash
actually collected from sales. You now have three
dollar values to compare. However, these three
values will seldom agree. You can usually con-
sider the value of drinks per gallon of syrup to
be the least accurate of the three. The best indica-
tion of what sales should have been will probably
come from the meter reading, since there are few
chances of the meter being faulty. The cash you
have collected should also tell you how many
drinks were sold. However, the cash collected
figure can be wrong if the changer has malfunc-
tioned. (For example, the machine may have sup-
plied a drink to a patron and all the money
back that the patron paid for the drink. Or
another patron may have received a drink but only
part of the correct change due back from the price
of the drink.) You can also compare the number
of cups used with the number of drinks per gallon
of syrup and drinks per meter. You should be able
to analyze these items, determine what the
problem is, and then decide on the possible causes
and solutions.
The third section of the NAVSUP 236 is the
cost and profit statement. First, determine the cost
of the syrup, cups, and C02 gas used. This total
is the cost of vending machine sales and will be
recorded on line S of the NAVSUP 236. This
figure will also be recorded in the Cost of Opera-
tion column of the NAVSUP 235. Next, compute
the cost of vending machine operations which is
the value of all repair parts used. This amount
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