Management accounting in restaurants: Case study: implementation of USAR in ‘O Pinote’ restaurant

Campos, Filipa; Santos, Luís Lima; Gomes, Conceição

Publication

Management accounting in restaurants: Case study: implementation of USAR in ‘O Pinote’ restaurant

2021Conference object

dc.contributor.author	Campos, Filipa
dc.contributor.author	Santos, Luís Lima
dc.contributor.author	Gomes, Conceição
dc.date.accessioned	2022-07-22T12:34:16Z
dc.date.available	2022-07-22T12:34:16Z
dc.date.issued	2021
dc.description.abstract	Purpose: The present research has as object of study a uniform system of accounts used in the restaurant sector. The main objective consists in the implementation of USAR (Uniform System of Accounts for restaurants) through the Case Study in ‘O Pinote’ restaurant, to provide the owners a best preparation of operational and financial information to obtain the success. Theoretical framework: The theoretical basis used to support the research is found in official documents that represent management in restaurants. Design/methodology/approach: The methodology used in this study is divided into the following 3 parts: systematic literature review of various documents on accounting and restaurant management, analysis of USAR and case study applying USAR in ‘O Pinote’ restaurant. Findings: The results sustain that the implementation of control and management systems in the restaurant sector allows for a more effective management. These systems, as is the case of USAR, allow for greater accuracy and detail at the operational and financial level. The case study will allow the implementation of USAR in the ‘O Pinote’ restaurant, and it is expected that it will help the owners to control more effectively their costs and make their decisions based on the information offered. Research, Practical & Social implications. The implementation of USAR has a more real vision of the whole operation and all the financial information and presents advantages. Originality/Value: This study contributes to a management model adapted to the conditions of a micro restaurant business.	pt_PT
dc.description.version	N/A	pt_PT
dc.identifier.citation	Campos, F., Santos, L.L., & Gomes, C. (2021, Ocober 28-29). Management accounting in restaurants: Case study: Implementation of USAR in ‘O Pinote’ restaurant [oral presentation]. XIII International Tourism Conference, Estoril, Portugal	pt_PT
dc.identifier.uri	http://hdl.handle.net/10400.8/7399
dc.language.iso	eng	pt_PT
dc.subject	Restaurant management	pt_PT
dc.subject	USAR	pt_PT
dc.subject	Uniform account systems	pt_PT
dc.subject	Cost control	pt_PT
dc.title	Management accounting in restaurants: Case study: implementation of USAR in ‘O Pinote’ restaurant	pt_PT
dc.type	conference object
dspace.entity.type	Publication
oaire.citation.title	ITC'21 - Internacional Tourism Congress, 13th, Estoril, Portugal, October 27-29	pt_PT
person.familyName	Campos
person.familyName	Lima Santos
person.familyName	Gomes
person.givenName	Filipa Alexandra Gomes de
person.givenName	Luís
person.givenName	Conceição
person.identifier	1269004
person.identifier.ciencia-id	FA10-3BC8-DBCC
person.identifier.ciencia-id	1A1E-830E-DF42
person.identifier.ciencia-id	DA19-611B-AFAB
person.identifier.orcid	0000-0002-1954-3940
person.identifier.orcid	0000-0002-6652-7601
person.identifier.orcid	0000-0001-5715-8384
person.identifier.rid	F-4413-2017
person.identifier.scopus-author-id	57196741324
rcaap.rights	openAccess	pt_PT
rcaap.type	conferenceObject	pt_PT
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