Controle interno e estoques: um estudo em restaurante selfservice e à la carte na cidade de João Pessoa - PB

Abstract

The research aims to analyze the internal controls on the stocks of two restaurants, located in the city of João Pessoa-PB. Internal control corresponds to a set of measures and processes that aims to provide greater efficiency, reduce costs and maintain internal organization in the company. Inventories are products or goods destined for sale or manufacturing, directly linked to the company's objectives and activities, being one of the most vulnerable items in small companies in the food sector. The research was classified as descriptive and qualitative and was performed in two restaurants, one with self-service and another à la carte, whose subjects were managers and employees, totaling 14 participants. The data collection was done through a questionnaire with questions mostly closed-open type. The results showed that the food establishment of the à la carte type presents greater adequacy in the internal control procedures applied to the inventories, resulting in a better utilization of the stored products. It can be concluded that the internal controls of the inventories in the two companies surveyed need to be improved, mainly in which the service is self-service, since the controls are not enough to bring the desired return of the business.