The objective of this research is to analyze the financial results of companies of the away-from-home food supply service segment, and disclose this analysis so that it could be a source of information to assist in the preparation of the strategic and financial planning of such companies. To this end, the following specific objectives were defined: to develop a statement of income and expenditure (SIE) per company surveyed; to calculate the main financial indicators of these companies, such as profitability, cost of goods sold (COGS), average wages, labor costs, real estate occupancy, and taxation; to verify the average consumption per customer (food allowance); to identify the correlation between the various types of costs and financial results; and to analyze the main financial reasons causing negative results among the companies that responded to the survey. Regarding the methodological procedures, the present study is characterized as a descriptive and quantitative research. The data were collected by means of electronic questionnaires applied to 126 commercial establishments located in the municipality of Florianopolis, affiliated to the Brazilian Association of Bars and Restaurants (ABRASEL), in 2013. Concerning the results, the research achieved its previously described specific goals, with emphasis on the percentage of loss-making companies (27%); minimum correlation between salary level and employee turnover; and strong negative correlation between fixed costs and financial results. This research is important because there is no published information on the financial results of companies of this sector, and it will serve to guide entrepreneurs in the planning of companies from this segment.
Food away from home; Costs; Financial results for restaurants