Propuesta de una estructura organizacional y un esquema de costos para los restaurantes de la ciudad de Riobamba

Abstract

The objective of this study was to propose an organizational structure and a cost scheme as a tool to control and improve the administrative management of restaurants in Riobamba city in order to improve their productivity and achieve a better position in the market. Methodologically, it is a qualitative and quantitative investigation with an explanatory and descriptive approach, a documentary and descriptive nature, using a survey to be able to collect the necessary information to determine the importance of establishing the organizational structure and the cost scheme. A sample indicated that a survey should be applied to 124 restaurants in Riobamba city. Once the results were discussed, a model of organizational structure was developed, it has the determination of values, policies, a structural organization chart, one of functions and a manual of functions, on the other hand, the model of a cost system where the service and the dishes to be provided must first be described, several formats have been established to be able to know each of the cost elements, to determine the cost of the raw material, Kardex formats were established , requisition of inputs and consumption, for the labor force a payment roll format was established per hour and plate and a format to establish the costs of the CIF. It was possible to determine that the restaurants need to improve their management, for this reason, it is recommended to implement an organizational structure and a cost scheme through this model and at the same time train the collaborators so that they can use this system correctly