Apuração e análise de custos e resultados na área da gastronomia

Abstract

The accounting and its specialties become an important management tool on the current competitive market, where a right decision-making ensures competitiveness, and in turn the business continuity. This is based on calculation of the costs and the result at a business establishment that produce meals per kilogram at lunch time and all-you-can-eat pizza at night by monthly assessment, located in the city of Venâncio Aires, RS, in the year 2015. Verified management information deficiency and the absence segregation costs between the activities, the study proposed to investigate whether the sales price of the restaurant and pizza place ware able to cover the fixed and variable costs and generate a positive result in the year 2015. As the characterization of research, this study was considered as a descriptive research. Regarding the problem of approach, this research was considered as a qualitative research. Regarding the technical procedures, the study used the content analysis, documentary research, survey, observation and case study. Through a cost determination map, obtained information such as: billing, spent on inputs and product cost of restaurant activity and pizza place activity. With these data, we can calculate the contribution margin of the restaurant and pizza place, which resulted in R$ 27,205.89 for the restaurant and R$ 42,871.73 for the pizza place. The break-even point in value of the property was R$ 34,924.11 for the month of September 2015 and operating income of R$ 25,228.57 for the period considered. The overall goal has been achieved, concluding that the sales prices of the restaurant and pizza place are serving to cover the entire cost structure and still generate a positive result in the year 2015.