Use of strategic tools in stock control in food and nutrition units
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ciência Plural |
Texto Completo: | https://periodicos.ufrn.br/rcp/article/view/20346 |
Resumo: | 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. |
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Use of strategic tools in stock control in food and nutrition unitsUTILIZAÇÃO DE FERRAMENTA ESTRATÉGICA NO CONTROLE DE ESTOQUE EM UNIDADES DE ALIMENTAÇÃO E NUTRIÇÃOIntroduction: 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.Introdução: Há diferentes tipos de ferramentas para controle de estoque e ter um bom controle irá garantir um melhor resultado financeiro e qualidade dos produtos armazenados dentro de um estabelecimento. O gerenciamento desse estoque pode ser realizado de maneira efetiva com o sistema de custeio ABC, pois é um método eficaz e de baixo custo de aplicação. Objetivo: Elaborar e analisar a curva ABC de duas Unidades de Alimentação e Nutrição de um órgão federal situadas no Rio Grande do Norte, comparando-as de acordo com seu porte. Metodologia: Trata-se de uma pesquisa enquadrada em estudo de caso com delineamento descritivo, recorte transversal e abordagem quantitativa realizada em dois Restaurantes Universitários. Para a obtenção dos dados, houve a necessidade da análise dos cardápios planejados para desjejum, almoço e jantar de todos os dias da semana de ambas as entidades. Realizou-se a coleta de todos os dados necessários e elaborou-se a curva ABC referente ao Restaurante 1 e 2 no Excel. Resultados: A partir da análise dos cardápios fornecidos pelas empresas, tornou-se possível a identificação de 198 gêneros alimentícios presentes no estoque do Restaurante 1 e 111 gêneros alimentícios presentes no estoque do Restaurante 2. O 1 Categoria A: 79,72% (aproximadamente 31 itens); Categoria B: 15,18% (aproximadamente 49 itens); Categoria C: 5,09% (aproximadamente 118 itens). No 2 Categoria A: 79,73% (aproximadamente 36 itens); Categoria B: 15,21% (aproximadamente 36 itens); Categoria C: 5,06% (aproximadamente 39 itens). Conclusões: A pesquisa permitiu o entendimento de que para o gerenciamento adequado de unidades de alimentação é necessário um controle de custos eficiente, o qual necessita da aplicação de sistemas de análise sobre as informações gerenciais disponibilizadas, como a curva ABC. Palavras-Chave: Eficiência; Recursos; Serviços de Alimentação; Sistema de custos.Portal de Periódicos Eletrônicos da UFRN2020-09-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://periodicos.ufrn.br/rcp/article/view/2034610.21680/2446-7286.2020v6n3ID20346Revista Ciência Plural; v. 6 n. 3 (2020): Revista Ciência Plural; 73-922446-728610.21680/2446-7286.2020v6n3reponame:Revista Ciência Pluralinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/rcp/article/view/20346/13266Copyright (c) 2020 Revista Ciência Pluralinfo:eu-repo/semantics/openAccessGiselle Gomes de Araújo, AndressaPereira da Silva, FrancianeIsabelly Monteiro dos Anjos, AntôniaKarin Dantas de Azevêdo, LetíciaSilva Bezerra , Mariana 2020-10-26T14:26:00Zoai:periodicos.ufrn.br:article/20346Revistahttps://periodicos.ufrn.br/rcpPUBhttps://periodicos.ufrn.br/rcp/oai||irisdoceu.ufrn@gmail.com2446-72862446-7286opendoar:2020-10-26T14:26Revista Ciência Plural - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Use of strategic tools in stock control in food and nutrition units UTILIZAÇÃO DE FERRAMENTA ESTRATÉGICA NO CONTROLE DE ESTOQUE EM UNIDADES DE ALIMENTAÇÃO E NUTRIÇÃO |
title |
Use of strategic tools in stock control in food and nutrition units |
spellingShingle |
Use of strategic tools in stock control in food and nutrition units Giselle Gomes de Araújo, Andressa |
title_short |
Use of strategic tools in stock control in food and nutrition units |
title_full |
Use of strategic tools in stock control in food and nutrition units |
title_fullStr |
Use of strategic tools in stock control in food and nutrition units |
title_full_unstemmed |
Use of strategic tools in stock control in food and nutrition units |
title_sort |
Use of strategic tools in stock control in food and nutrition units |
author |
Giselle Gomes de Araújo, Andressa |
author_facet |
Giselle Gomes de Araújo, Andressa Pereira da Silva, Franciane Isabelly Monteiro dos Anjos, Antônia Karin Dantas de Azevêdo, Letícia Silva Bezerra , Mariana |
author_role |
author |
author2 |
Pereira da Silva, Franciane Isabelly Monteiro dos Anjos, Antônia Karin Dantas de Azevêdo, Letícia Silva Bezerra , Mariana |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Giselle Gomes de Araújo, Andressa Pereira da Silva, Franciane Isabelly Monteiro dos Anjos, Antônia Karin Dantas de Azevêdo, Letícia Silva Bezerra , Mariana |
description |
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. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-09-23 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufrn.br/rcp/article/view/20346 10.21680/2446-7286.2020v6n3ID20346 |
url |
https://periodicos.ufrn.br/rcp/article/view/20346 |
identifier_str_mv |
10.21680/2446-7286.2020v6n3ID20346 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/rcp/article/view/20346/13266 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Revista Ciência Plural info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Revista Ciência Plural |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
Revista Ciência Plural; v. 6 n. 3 (2020): Revista Ciência Plural; 73-92 2446-7286 10.21680/2446-7286.2020v6n3 reponame:Revista Ciência Plural instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
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Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ciência Plural |
collection |
Revista Ciência Plural |
repository.name.fl_str_mv |
Revista Ciência Plural - Universidade Federal do Rio Grande do Norte (UFRN) |
repository.mail.fl_str_mv |
||irisdoceu.ufrn@gmail.com |
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1809455197829726208 |