Use of strategic tools in stock control in food and nutrition units

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 e...

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Principais autores: Giselle Gomes de Araújo, Andressa, Pereira da Silva, Franciane, Isabelly Monteiro dos Anjos, Antônia, Karin Dantas de Azevêdo, Letícia, Silva Bezerra , Mariana
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/rcp/article/view/20346
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Giselle Gomes de Araújo, Andressa
Pereira da Silva, Franciane
Isabelly Monteiro dos Anjos, Antônia
Karin Dantas de Azevêdo, Letícia
Silva Bezerra , Mariana
spellingShingle Giselle Gomes de Araújo, Andressa
Pereira da Silva, Franciane
Isabelly Monteiro dos Anjos, Antônia
Karin Dantas de Azevêdo, Letícia
Silva Bezerra , Mariana
Use of strategic tools in stock control in food and nutrition units
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_sort Giselle Gomes de Araújo, Andressa
title Use of strategic tools in stock control in food and nutrition units
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
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.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2020
url https://periodicos.ufrn.br/rcp/article/view/20346
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spelling oai:periodicos.ufrn.br:article-203462020-10-26T14:26:00Z 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 Giselle Gomes de Araújo, Andressa Pereira da Silva, Franciane Isabelly Monteiro dos Anjos, Antônia Karin Dantas de Azevêdo, Letícia Silva Bezerra , Mariana 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. 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 UFRN 2020-09-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares application/pdf https://periodicos.ufrn.br/rcp/article/view/20346 Revista Ciência Plural; v. 6 n. 3 (2020): Revista Ciência Plural; 73-92 2446-7286 10.21680/2446-7286.2020v6n3 por https://periodicos.ufrn.br/rcp/article/view/20346/13266 Copyright (c) 2020 Revista Ciência Plural

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