Manejo de costos de alimentos y bebidas en restaurantes de reciente creación en base al precio de venta, Riobamba 2012

Abstract

This research was developed by means of a descriptive process to determine those prices of food and drinks in restaurants which were established a short time ago. It was based on sale prices and used a transversal cutting method. The research process used a survey which was applied in 23 restaurants to collect and identify those production variables and determine weakness, strengths and opportunities of price control in those restaurants. It was also applied an observation matrix about services and price to determine if the menu price were in accordance with services and quality of facilities. Results showed that the costs price of raw material was up 3, 5 % in the second month and 6 % in the third month. Profits counted in dollars declined 22% in the second month and 38 % in the third month. Conclusions showed that the sale price was maintained although the raw material price was increased; it allowed maintaining their customer. Cost price management was not done in a technical was; therefore, those results were deficient at the end of each period. It is recommended to manage the cost price in accordance with professional control rules.