Análisis de la estructura de costos de tres platos representativos del restaurante amazonas & mar pescadería de villavicencio

Abstract

The project aimed to analyze, from a cost perspective, three representative dishes from the restaurant: Seafood Casserole, Amarillo a la Monseñor, and Paella. A methodology was used based on identifying inputs, labor times, and proportionally allocating indirect costs to determine the actual unit cost and contribution margin for each dish. First, the cost elements for each dish were identified and classified: specific raw materials (seafood, fish, rice, vegetables, fats, seasonings), direct labor of the head chef and assistant (measured in minutes per activity and converted to monetary value), and indirect manufacturing costs (energy, gas, equipment use, cleaning, etc.), which were then distributed proportionally. This allowed for the creation of comprehensive technical data sheets and a clear distinction of which component had the greatest impact on the total cost of each dish. Subsequently, the unit cost of each dish was calculated based on the actual consumption of ingredients and direct labor, adding the corresponding portion of indirect costs. By comparing these unit costs with current selling prices, cost percentages and contribution margins were obtained. The results show that, although all three dishes generate positive margins, there are significant differences in their profitability: the Seafood Casserole and the Paella have high cost percentages relative to their price, while the Amarillo a la Monseñor stands out for its lower cost percentage and higher contribution margin, both in relative and absolute terms. Based on this analysis, recommendations are made to improve the restaurant's profitability, including: reviewing selling prices and portion sizes for the casserole and the paella; strengthening the use and control of technical specifications to ensure standard portioning and reduce waste; and optimizing the distribution of tasks between the head chef and assistant to decrease the labor cost per portion. and to establish a periodic review of input costs and pricing structure, so that the restaurant has a continuous system for costing and making decisions about its menu. Overall, the project demonstrates how a systematic analysis of costs per dish becomes a key tool for making strategic decisions regarding pricing, menu offerings, and operational management of the business.