Use of strategic tools in stock control in food and nutrition units

Abstract

Introduction: There are different types of tools for inventory control and having a good control will guarantee a better financial result and quality of the products stored within an establishment. The management of this stock can be carried out effectively with the ABC costing system, as it is an effective and low cost application method. Objective Develop and analyze the ABC curve of two Food and Nutrition Units of a federal agency located in Rio Grande do Norte, comparing them according to their size. Methodology: It is a research framed in a case study with descriptive design, cross-sectional and quantitative approach performed in two University Restaurants. To obtain the data, there was a need to analyze the menus planned for breakfast, lunch and dinner every day of the week for both entities. All necessary data were collected and the ABC curve for restaurant 1 and 2 was prepared in Excel. Results: From the analysis of the menus provided by the companies, it became possible to identify 198 foodstuffs present in the restaurant 1 stock and 111 foodstuffs present in the restaurant 2 stock. The 1 Category A: 79.72% (approximately 31 items); Category B: 15.18% (approximately 49 items); Category C: 5.09% (approximately 118 items). In 2 Category A: 79.73% (approximately 36 items); Category B: 15.21% (approximately 36 items); Category C: 5.06% (approximately 39 items). Conclusions: The research allowed the understanding that for the proper management of food services, efficient cost control is necessary, which requires the application of analysis systems on the available management information, such as the ABC curve.

Keywords: Efficiency; Resources; Food Services; Cost system.