Implementation of activity based costing for expenditure management of a food service company

Authors

  • Henrique Torres Cavalcante Escola Superior de Administração e Gerência da Universidade do Estado de Santa Catarina (ESAG/UDESC)
  • Fabiano Maury Raupp Escola Superior de Administração e Gerência da Universidade do Estado de Santa Catarina (ESAG/UDESC)

DOI:

https://doi.org/10.16930/2237-7662/rccc.v13n38p65-78

Keywords:

Expenditure management, Activity based costing, Restaurants.

Abstract

The goal of this paper is to demonstrate the implementation of activity based costing for expenditure management of a food service company. A descriptive study was carried out through a case study with qualitative approach. The instruments used in data collection were interviews and primary data. Descriptive analysis was used for data analysis and processing. The proposal built on activity based costing and on the study developed by Lippel (2002) considered the reality experienced by the restaurant and enabled the identification of the existing processes and activities, the costs of such processes and activities, the costs allocated to these products as well as the allocation of expenditure regarding raw materials, labor and other expenses from the products. The proposal allows analyzing information regarding the profitability of each dish, selling price and amount sold, enabling the manager to consider the best composition of the menu, mix of products offered and opt for dishes that represent the best value for money for the restaurant.

Author Biographies

Henrique Torres Cavalcante, Escola Superior de Administração e Gerência da Universidade do Estado de Santa Catarina (ESAG/UDESC)

Graduando em Administração pela Escola Superior de Administração e Gerência da Universidade do Estado de Santa Catarina (ESAG/UDESC).

Fabiano Maury Raupp, Escola Superior de Administração e Gerência da Universidade do Estado de Santa Catarina (ESAG/UDESC)

Doutor em Administração pela Escola de Administração da Universidade Federal da Bahia (EA/UFBA), Mestre em administração pelo Curso de Pós-Graduação em Administração da Universidade Federal de Santa Catarina (CPGA/UFSC), Contador - n. do registro: SC-023886/O-7. Professor da Escola Superior de Administração e Gerência da Universidade do Estado de Santa Catarina (ESAG/UDESC).

Downloads

Published

2024-03-08

How to Cite

Cavalcante, H. T., & Raupp, F. M. (2024). Implementation of activity based costing for expenditure management of a food service company. Revista Catarinense Da Ciência Contábil, 13(38), p. 65–78. https://doi.org/10.16930/2237-7662/rccc.v13n38p65-78

Issue

Vol. 13 No. 38 (2014): Janeiro-Abril

Section

Articles

License

Copyright (c) 2014 Revista Catarinense da Ciência Contábil

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. Licença Creative Commons
This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional.