@article{MAKHILLIBM201610325934,
    title = {A Direct Costing System for the Street Food Segment},
    journal = {International Business Management},
    volume = {10},
    number = {3},
    pages = {218-227},
    year = {2016},
    issn = {1993-5250},
    doi = {ibm.2016.218.227},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2016.218.227},
    author = {Gessuir,Joao Guilherme DE Camargo Ferraz,Timoteo Ramos,Julian Roberto and},
    keywords = {Street food,direct costing,competitiveness,costing system,entrepreneurs},
    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.}
    }