Authors : Gessuir Pigatto, Joao Guilherme DE Camargo Ferraz Machado, Timoteo Ramos Queiroz, Julian Roberto Nishimura and Andrei Golfeto Dos Santos
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.
Gessuir Pigatto, Joao Guilherme DE Camargo Ferraz Machado, Timoteo Ramos Queiroz, Julian Roberto Nishimura and Andrei Golfeto Dos Santos, 2016. A Direct Costing System for the Street Food Segment. International Business Management, 10: 218-227.