Engenharia de cardápios e custeio baseado em atividades: uma aplicação em restaurante oriental




Like the manufacturing sector, the service sector, and in particular the restaurant sector, are seeking new management methods that will enable more accurate cost allocation and control. This study evaluates the effectiveness of combining methods of menu engineering and activity-based costing, for determining menu costs. The research was carried out at an oriental restaurant in the State of Santa Catarina, with the data collection in December, 2008. The study methodology was developed in three stages: menu engineering (ME), activity-based costing combined with menu engineering (ABC/ME), and comparison of the rankings. In each stage, the 135 dishes on the menu were divided into 13 categories, according to their characteristics. In the first stage, the restaurant menu was evaluated by the menu engineering model of Kasavana and Smith, 1982, the most widespread and commonly used method in ME, in which only the cost of raw materials was included, classifying the dishes into four categories (star, plow horse, puzzle and dog). The second stage was divided into two phases: the pre-design model of the ABC/ME and the creation of the model itself. The ABC/ME model was adapted from Raab (2003), and included the costs of labor, energy and gas and other administrative costs involved in the production and sale of each item. Next, the dishes of each of the 13 groups also were classified in the categories described in the first stage. In the third stage, the rankings of dishes elaborated by the manager, the ME and the ABC/ME were compared. The results show that although few differences were identified in the rankings of the items by both methods and by the managers classification, the ABC menu engineering enabled the main differences between the models, the increase in food costs and the reduction in contribution margin, to be assessed for all the groups. The results show that the ABC/ME is a tool that distributes the costs more accurately, emphasizing the food costs that increase significantly, and thereby decreasing the average contribution margin in all the groups. It is hoped that this study will help extend the theoretical discussions about menu engineering, both nationally and internationally, and generate databases of scientific knowledge in the area


menu engineering custeio baseado em atividades planejamento de cardápios activity-based costing turismo menu planning engenharia de cardápios

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