ANÁLISE DA GESTÃO DE CUSTOS : um estudo prático de um restaurante familiar

Abstract

The present study analyzes cost management in a restaurant, focusing on a commercial establishment located in Inhumas, state of Goiás, Brazil, with emphasis on fixed and variable costs, expenses, labor costs, production costs, and contribution margin. The main objective is to map cost management at Restaurante Tropical in order to support the improvement of its financial performance. The methodology combines a bibliographical review and a case study, characterized as applied research, with a quantitative and descriptive approach, based on production, sales, and cost data collected for a specific period. The results show that, in October 2025, the restaurant produced 1,615.970 kg of food, of which 1,541.711 kg were sold and 74.259 kg were recorded as leftovers (4.60% of production), valued at R$ 1,978.96. The sales mix was predominantly composed of lunchboxes (marmitex), which accounted for approximately 87% of the kilograms sold and anchored the effective average price at around R$ 31.93/kg, with an overall yield close to 95.4%. Gross revenue in the period amounted to R$ 49,227.34, against input costs of R$ 26,208.68, corresponding to 53.24% of gross revenue, a percentage higher than the 28–30% range usually indicated in the literature for food cost in restaurants. The average daily contribution margin was R$ 852.54, with an average rate of 54%, while the global contribution margin reached R$ 23,018.67 (46.75% of gross revenue), and the break-even point was estimated at R$ 34,948.14. It is concluded that, although overall cost management at the restaurant is satisfactory, there are critical points that deserve attention, especially the weight of meats and special preparations in total costs and the systematic monitoring of leftovers. These findings indicate room for optimization through more detailed monitoring of cost components and the use of managerial indicators to support decision-making in the food service sector.