Análise da gestão de custo de cardápios: estudo aplicado em restaurante escola

Abstract

The inadequate production cost management can compromise both the quality of products and services and the profitability of companies. This study aims to analyze the process of cost management of menus of a restaurant. Applied research to the restaurant Bistrô Eco Sol UFGD, consisting of data collection referring to menu costs, with a section for food costs, using documents provided by the restaurant, followed by analysis, based on the Curve ABC method. We analyzed 13 menus offered in a total of 26 times. 15.38% of the items constitute the group A; 26.92% constitute the group B and 57.7% constitute the group C. According to the classification, it can be seen that the cost management in the Bistrô Eco Sol school restaurant follows the standards recommended by the literature, since the concentration of supply is greater for lower priced items.