A gestão estratégica de custos como auxílio à redução do desperdício: um estudo de caso

Abstract

In the current context, while the amount that produces needed to meet the global demand for food, it also checks that there thousands of people starving. This is mainly caused by misuse gender produced. Instead it was held in a case study at University Restaurant (RU), Federal University of Santa Maria, where there could be factors influencing the leftover meals produced and not distributed. For this it was conducted a quantitative approach to check the costs involved in the object of this study, the comparative method was used in order to verify that the indices used by RU approached the literature. In addition, through documentary research, was analyzed the seasonality of demand. The analysis pointed to the wide variation the number of dinners, the amount of which can not correctly predict. On period of 03 to 14 October 2011, measured the cost and quantity of raw materials used in production, as well as their waste, which can be verify that the amount and cost of leftovers have proven relatively small, revolving around 5,5% and 3,5% of total production, respectively. However, if found alone, the estimated cost of the surplus amounted to R$ 7.675,57, which is significant. Thus, in evaluating the data collected can prove that of the analyzed factors, studied the variation of demand is the main cause the remains and it is therefore imperative that measures be taken to reduce them.