O custo de uma refeição no restaurante universitário da UFCG - Campus de Sousa/PB, no ano de 2008.

Abstract

The information about the services/products cost, as well as the administraiive costs necessary to the good functioning of a university contributes for the improvement in the utilization of resources and the transparency of the public institutions. It's relevant knowing what is the cost of the activities that take place inside a university, because this information makes possible to supply the administrator a better view of the actual costs and leads to a more effective redistribution of the resources available. One of the Accounting ramifications that most add a firm in the achievement of these Solutions is the Accounting of Costs, which supplies vital and objective information when it comes to make a decision. Ahead of these aspects, this research was developed through the central problem: which the cost of a meai in the university restaurant of the UFCG- campus of Sousa/PB, in the year of 2008? E it had as base the information in the proper university restaurant and the Financial Report of the Campus. Being necessary to make one I divide in some costs, for the lack of adequate information, having as criterion base the amount of meais served in the analyzed period. The result of research reached the desired objective, that age of dto eterminar the average cost of a meai in the RU, getting the value of R$ 5,57. In accordance with the refined data, are verified that 92.62% of the expenses are costs right-handers. In this way, the necessity of magnifying in the carried through studies could be evidenced, comparing the cost of the installment of this activity in different periods; or to verify if does not have wastefulnesses or loss of insumos in some cases. Therefore, it is suggested new studies on the subject, searching to collate the result found with other university restaurants, verifying if it is viable or not to keep the RU. With this, to select the Cost of Chance, being looked for to evidence the efficiency and effectiveness of the public Services.