Proposta de implementação de gestão de custos em uma empresa de pequeno porte

Abstract

In the face of the post-pandemic scenario, micro and small companies in the food industry still represent an important part of regional and local economies, even with difficulties in their recovery. Faced with this reality, it is extremely important that micro and small companies in the restaurant sector have cost management that produces information that helps in their strategic decisions. The company studied is a small crepe restaurant that has been in the market for over ten years. Through interviews and interviews, data and information were collected and analyzed that indicated a lack of cost management in the restaurant. Therefore, the present work aims to analyze the current cost management of the restaurant, identify the problems in its structure and propose a new model, seeking to obtain information to help in decision making. This work is characterized by an applied nature with a quantitative approach to the problem, with the objective of exploratory research and using methodological procedures of case study. In view of the elaboration of the proposed steps and actions necessary for the implementation of cost management, it was possible to develop a model that, if followed correctly at the time of implementation, could help to solve your problems and manage your costs in order to assist in decision making .