TY  - JOUR
T1  - A Direct Costing System for the Street Food Segment
AU - Pigatto, Gessuir AU - Machado, Joao Guilherme DE Camargo Ferraz AU - Queiroz, Timoteo Ramos AU - Nishimura, Julian Roberto AU - Santos, Andrei Golfeto Dos 
JO  - International Business Management
VL  - 10
IS  - 3
SP  - 218
EP  - 227
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.218.227
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.218.227
KW  - Street food
KW  -direct costing
KW  -competitiveness
KW  -costing system
KW  -entrepreneurs
AB  - 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.
ER  -