Gestão de custos em uma cozinha industrial de uma cooperativa da região oeste do Paraná

Abstract

This work had the main aim to analyze the costs involved in the menu production in an industrial cuisine in a cooperative in the west region of Parana. It was used the method of upkeep for absorption to identification of unit cost for each menu, because it covers great amount of elements. The rising of costs was realized through the information from reports of the company control and specially the monitoring of the production process of the menus with the measurement of quantities necessary of raw materials and resources to the base of ratio. Through the data gotten it was identified the unit cost for each menu and the unevenness between them. Especially between the cost of the menu 10, which is cheaper, and the menu 11 which is more expensive, having a difference of R$ 4,62 (four real and sixty-two cents) per meal. This difference would be mainly by the meat used in the menus. Since its cost, when related to raw material (most relevant factor in the menu cost) is what represents higher percentage. With the analysis of composition and the cost of menus, appeared 04 (four) menus considered as more inexpensive to the company. Through this study the company will be able to use these data to make decisions related to the feed of workers, besides, compare which factors can be enhanced to be followed a significant reduction in costs of food, reflecting in a great efficiency in their processes.