PROPOSTA DE MELHORIAS PARA A GESTÃO FINANCEIRA E OPERACIONAL DE UM RESTAURANTE SELF-SERVICE NO CENÁRIO PÓS-PANDEMIA

Abstract

The food service sector faces significant challenges in the post-pandemic scenario, marked by the need to recover financial health while managing spending structures inherited from the crisis period. This paper aims to perform a cost diagnosis and propose improvements for the financial sustainability of a medium-sized self-service restaurant in Campo Grande, MS. The methodology was a case study with a mixed (quali-quantitative) approach. The analysis was based on an 18-month financial database (January/2024 to June/2025), which first required a critical data integrity correction (POS vs. ERP), and 8 months of operational data. The diagnosis revealed a dual challenge. First, a structural-financial problem, where Pareto Analysis identified BANK (financing) and PAYROLL expenses as the main cost drivers, consuming up to 47% of revenue in loss-making months. Secondly, an operational PPCP (Production Planning and Control) problem, proven by the 60% volatility in the "COGS per Customer" KPI. This inefficiency, linked to a lack of demand forecasting, generated a waste cost from overproduction (clean leftovers) exceeding R$ 54,000 in a single month (March/25). Based on the diagnosis, a 5W2H action plan was developed focused on renegotiating liabilities, implementing a demand forecasting system (Simple Moving Average), and standardizing financial processes (SOP), demonstrating the application of Production Engineering tools to ensure the business's economic resilience.