Analysis of the percentage cost of the merchandise sold from the preparations of a self service restaurant

Abstract

The objective of this study was to analyze the cost of a kilogram of preparations and the percentage cost of foods sold (CFS) of a self service restaurant in Santa Luzia / MG. The direct weighing of foodstuff and lunch preparations for 21 days was carried out. Based on gross weight and price of the estimated up ingredients cost of a kilogram of the main dishes, garnishes, salads and desserts. To calculate the percentage of CFS used the average selling price (PS) per kilogram practiced in the metropolitan region of Belo Horizonte and the formula: CFS% =CFS/ PS. They used the benchmarks described in the literature for the classification of CFS% in high, medium and low. CFS was 1.15% of rice, beans 1.14, 9.03 omelet and fried egg 3.16, classified as low. The cost per kilogram of meat ranged from R$ 4,38 to R$ 25,55 with CFS% from 13.46 to 78.58. The cost per kilogram of garnishes ranging from R$ 0,34 to R$ 5.59, and CFS%, from 1.05 to 17.19, ranked as low. The cost per kilogram of salads ranged from R$ 0.99 (CFS% = 3.04) to R $ 7.16 (CFS% = 22.01), of desserts ranged from R$ 0,94 (CFS = 2.89%) to $ 6.23 (CFS% = 19:16), ranked as low. The CFS% average restaurant will depend on the amount consumed by customers and a consumption of 609 g the CFS was 12.83%. The lowest costs per kilo were of the garnishes, desserts, salads, beans, rice, with CMV% low, followed by meats, with CMV% ranging from low, medium (25-30%) and high (over 30%).