Análise de custos em um restaurante na cidade de Dourados/MS

Abstract

With the progressive increase in the number of people who usually make eating out increasingly comes the opening of new restaurants. For companies in this sector to obtain desired results it is necessary to control manufacturing costs, plus the costs generated in the process. The purpose of this study is to analyze the monthly cost of a restaurant in the city of Dourados, MS, calculating the unit cost per product and determining the contribution margin and breakeven point, and set the minimum price for sale, ensuring business continuity. For data collection a structured interview with the restaurant owner was performed, identifying the costs and expenses that the company has. It was found that it does not have a costing system, making the control based on the total costs. This work enabled us to identify the costs and profitability of the product, and all-important for the company, which through information prepared the manager may make more accurate decisions.