Gestão de custos: o controle de custos em uma hamburgueria artesanal

Abstract

The main objective of this study was to determine the costs of the production processes and products sold by an artisanal hamburger restaurant located in the Northeast region of Brazil, using traditional costing methods to provide a detailed and well-founded analysis of the costs involved in the production and marketing of artisanal hamburgers. The study was conducted through a case study, in which we sought to understand how cost management can impact the profitability and competitiveness of small businesses in the food sector. To achieve this objective, the research used the Absorption Costing and Activity-Based Costing (ABC) methods, allowing a more precise allocation of direct and indirect costs to the products and activities associated with the production process. Data were collected over 30 consecutive days of production, covering the amount of raw materials consumed, the labor time employed in each stage and the use of indirect resources, such as electricity and rent. The results indicated that direct raw material costs represent a significant portion of the total manufacturing cost of hamburgers, especially for the premium and smash lines. The contribution margin of the premium line of burgers also stood out compared to the others. In addition, the study revealed that indirect costs, such as energy, rent and equipment depreciation, have a considerable impact on the final cost of the products. When allocating these costs, it was found that the blend consumption criterion was the most appropriate for distributing indirect costs among the products, reaching a total manufacturing cost of R$13.80 for the overtasty burger and R$7.38 for the cheese salad burger. Based on the results obtained, the company implemented strategic measures to reduce costs and improve product profitability, such as renegotiating prices with suppliers and creating a product mix that optimizes the use of inputs. The research concludes that efficient cost management is an essential tool for the survival and growth of small businesses in the food sector, especially in a competitive and dynamic market such as that of artisanal burgers. The results indicate that the use of a more detailed costing system, such as ABC, provides more accurate information for managerial decision-making, allowing the identification of the stages of the production process that consume the most resources and enabling the adoption of strategies to optimize the use of inputs and increase the profit margin of products.