COSTS MANAGEMENT IN PUBLIC SERVICE: METHODOLOGY PROPOSAL FOR ANALYSIS AND CONTROL IN FOOD SERVICES

Abstract

Introduction: Costs accountancy is an important step on public management to optimize expenses and reduce wasting, representing an economical efficiency index. However, that is a complex activity, which the most of costs is hard to obtain, especially in Food Services due the variability on number of meals and raw material, and individualized indirect costs unavailable. Objective: To present a methodological proposal to compute meal-cost in public Food Services. Methods: This proposal emerged from a practical study performed in the restaurant of Jundiai Agricultural School (Escola Agrícola de Jundiai/UFRN). To compose meal-cost, direct and indirect components were observed. Material/services unitary prices were obtained through bidding and contracts records. Results: Individual analysis of each component allowed to verify the necessity of establishment guidelines for cost, obtaining the following directions: groceries - technical cards elaboration of, at least, two full weekly menus and groceries prices computed by weighted average; cleaning stuff, telephony, cooking gas and mineral water – three months expenses analysis; electrical energy – analysis of power, time and shift of working for each equipment and energy expenses calculation “on the tip” and “out of the tip”; equipment and installation maintenance expenses, office stuff and disposable stuff – six months expenses analysis and, all calculations using monthly average. Finally, from groceries costs weighs were computed of each meal and the meal-unit was generated, obtaining the final cost by summing the cost of each meal with the product of its weight multiplied by the meal-unit. Conclusion: The present proposal shows a practical and reliable perspective for meal-cost calculation.