APLICAÇÃO DA CURVA ABC PARA RESTAURANTE EM CAMPO GRANDE – MS

Abstract

Inventory control is a fundamental element for the efficient management of restaurants, as it directly influences waste reduction, purchase planning, and business profitability. However, many establishments still present weaknesses in this process, mainly due to the absence of structured management tools. In this context, the present study aimed to analyze the inventory of a restaurant located in Campo Grande, Mato Grosso do Sul, Brazil, using the ABC Curve as a tool to identify the items with the greatest financial impact on the establishment's consumption. The research is characterized as a case study with both qualitative and quantitative approaches. Data collection was carried out through an interview with the restaurant manager, observation of the storage area, and a complete inventory of stock items, recording information such as product description, unit of measurement, unit cost, and monthly consumption. Quantitative analysis was performed based on the calculation of the Monthly Consumption Value (MCV), followed by the classification of items according to the ABC Curve methodology. The results showed that a small portion of the supplies accounts for the highest financial representativeness in the inventory, especially high-value and high-turnover proteins on the menu, such as filet mignon, ancho steak, and salmon. The application of the ABC Curve proved to be an efficient tool to support decision-making and direct the control of the most relevant items, contributing to the improvement of purchase planning and to a more efficient management of restaurant supplies.