ANÁLISE DA IMPLANTAÇÃO DE UM RESTAURANTE ÁRABE

Abstract

The purpose of this study was to analyze the cost structure, profitability analysis, and economic and financial performance of the Arab restaurant Shebabs Shawarma, located in downtown Campo Grande, Mato Grosso do Sul, during its initial operating period. The research was applied, descriptive, and quantitative, using financial data, operational records, participant observation, and managerial autoethnography, integrated through data triangulation. The results indicated performance above the average of the fast-food sector, with total revenue of R$ 80,221.06, total costs of R$ 51,114.30, net profit of R$ 29,106.76, and a 36% profit margin. The break-even point was reached on the 14th day of the month, demonstrating high operational efficiency. Sensitivity analysis showed that the business remained viable even under pessimistic scenarios of reduced sales and increased input costs. The product-level analysis revealed that the beef shawarma had the highest contribution margin. Academically, the study contributes by addressing cost management in ethnic micro- restaurants; managerially, it provides essential indicators for strategic decision-making, stock optimization, and product mix improvement.