Custos de Refeições em Unidades de Alimentação e Nutrição: Uma Aplicação para a Divisão de Alimentação COSEAS/ U.S.P, em 1997. / Meal costs: an application in restaurants from the foodservice department of COSEAS/USP (University of São Paulo) in 1997.
AUTOR(ES)
Roseane Pagliaro Avegliano
DATA DE PUBLICAÇÃO
1999
RESUMO
In public organizations, costs are indicators of their economic efficiency. Different from private companies that seek profits, public service institutions-with their clearly defined social purposes and subsidies- need to evaluate and monitor their costs in order to supply the public administration with data for the allocation of budget resources. This work intends to analyse meal costs in six restaurants of the University of São Paulo foodservice department in 1997, based on April 1998 prices. Observing the meal production, the costs were studied in each of the six foodservice facilities during the year. Direct costs were separated from the overall costs in which were included the indirect costs of the departments of Administration and Services. In the stage of meal planning and production, the study of nutritive values of energy, macronutrients, calcium and iron was performed with the intent of analysing the costs of the meal basic component food supplies. As a result, the produced meals surpassed the quantity of energy, nutrients and food costs that had been previously planned in the menus. The direct costs showed that the restaurant that produced the largest number of meals was the most efficient due to the reduction of costs. Another important result is related to the subsidies for the meals. The subsidies per meal ranged from 33 to 85% according to the user categories (students who have 100% subsidies were not considered). The percentage of subsidies is still higher once in this study it was not possible to calculate the costs of the public services, and the depreciation of equipament.
ASSUNTO(S)
meal planning meal costs análise de custos foodservice department serviços de nutrição economia valor nutritivo custos food costs subsidies planejamento de cardápio food supplies
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