International Business Management

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A Direct Costing System for the Street Food Segment

Gessuir Pigatto, Joao Guilherme DE Camargo Ferraz Machado, Timoteo Ramos Queiroz, Julian Roberto Nishimura and Andrei Golfeto Dos Santos
Page: 218-227 | Received 21 Sep 2022, Published online: 21 Sep 2022

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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.

How to cite this article:

Gessuir Pigatto, Joao Guilherme DE Camargo Ferraz Machado, Timoteo Ramos Queiroz, Julian Roberto Nishimura and Andrei Golfeto Dos Santos. A Direct Costing System for the Street Food Segment.
DOI: https://doi.org/10.36478/ibm.2016.218.227
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2016.218.227