Campos, FilipaSantos, Luís LimaGomes, Conceição2022-07-222022-07-222021Campos, 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, Portugalhttp://hdl.handle.net/10400.8/7399Purpose: 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.engRestaurant managementUSARUniform account systemsCost controlconference object