Mensuração de custos no restaurante universitário da Universidade Federal de Alagoas

Abstract

University Restaurants (RUs) aim to offer meals to the academic community, through quality food. The meals are produced by outsourced companies, through contracts supervised by the University's technical staff. Therefore, this work sought to understand the general composition of the costs of the RU of the Federal University of Alagoas (UFAL). With this, the restaurant and the University will be able to know more effectively how much each meal costs. Seeking to understand how the food preparation service works and how employees are organized, qualitative and quantitative descriptive research was used as a methodology. As one of the results obtained from the research, it is worth highlighting the difference between the price of lunch currently charged in the RU, which is R$ 10.00 for servers and outsourced workers, compared to the price calculated with cost management tools, which was R$ 8.83.