Gessuir  Pigatto, Joao Guilherme DE Camargo Ferraz  Machado, Timoteo Ramos  Queiroz, Julian Roberto  Nishimura, Andrei Golfeto Dos  Santos, 
    A Direct Costing System for the Street Food Segment,
    International Business Management,
    Volume 10,Issue 3,
    2016,
    Pages 218-227,
    ISSN 1993-5250,
    ibm.2016.218.227,
    (https://makhillpublications.co/view-article.php?doi=ibm.2016.218.227)
    Abstract: Current research develops a system of direct costing for the street food segment, especially for street food vendors by identifying costs for a better management of working capital and competitiveness in business. Current exploratory and descriptive research identifies the main factors used in street food and proposes a simplified model for costs from the entrepreneurs’ point of view. Methodology comprised two procedures. The first procedure involved five entrepreneurs to fill the worksheet by a transversal collection; the second procedure comprised an entrepreneur from Tupa SP Brazil who longitudinally filled the cost sheet for 4 weeks.
    Keywords: Street food;direct costing;competitiveness;costing system;entrepreneurs