Implementar la gestión de costos en alimentos y bebidas para la toma de decisiones del emprendimiento gastronómico La Hornilla Restaurante, en la cuidad de Riobamba

Abstract

The present investigation was carried out to establish the costs produced by the culinary enterprise "LA HORNILLA" in order to analyze the profits generated through its activity and later use them as a basis for decision making. Standard prices were determined, thus finding the real costs of the pax, surveys were also applied to collect, measure and evaluate the production variants; to determine deficiencies in the control and reduce waste or misuse of materials. After obtaining production costs, the analysis was performed on the values ​​produced by the other areas obtaining the additional amounts to the product; Based on this, balance sheets and income statements are presented. I conclude that the cost management is not technical, obtaining poor results at the end of the period increasing the uncertainty in them within the enterprise, therefore it is recommended to apply the analyzes included in this research to have better control and management of the raw material in the production area, in addition to the analysis of the profitability of the enterprise to implement additional services.