OBJECTIVE: The purpose of this study was to evaluate the cost efficiency relationship from two food services from Sao Paulo city that adopt different collective meals production systems (conventional and cook-chill). METHODS: The method employed was based on cost efficiency analysis, using time and temperature criteria established in Brazilian laws as efficiency indicators for safety in hygiene and sanitary aspects of the collective meals production systems. Costs were calculated through the differential direct cost method, using as basis the costs of inputs that were exclusive to each production system. RESULTS: The results demonstrated that the differential direct cost from food services that adopted the conventional production system (food service unit1) was R$0.69 per meal, while the cost of food services that adopted the cook-chill production system (food service unit 2) was R$2.66 per meal. In terms of effectiveness, food service unit 1 achieved an accomplishment level of 27.9% in time and temperature criteria, while food service unit 2 achieved an accomplishment level of 68.2%. The most cost-effective alternative was the conventional production system represented by food service unit 1, with a cost-efficiency ratio of 2.484; while food service unit 2 obtained a cost efficiency ratio of 3.907. CONCLUSION: The main transgression causes in food safety criteria detected in both food services were related to procedures that seek improvements in sensory quality and economy instead of safety and there was little relationship between the inherent differences of the adopted production system. Critical stages can be controlled by monitoring food temperature, a low cost procedure with a high potential of improving efficiency performance in the production of safe meals.
cost efficiency analysis; cost control; food hygiene; food services
