Contabilidade gerencial aplicada aos restaurantes estabelecidos em Goiânia

Abstract

This study aims to analyze how the application of managerial accounting can contribute to the predictability of results and the improvement of financial management in restaurants located in the state of Goiás, especially in the metropolitan region of Goiânia. The research adopts a descriptive and qualitative approach, supported by theoretical references, bibliographic analyses, and a hypothetical case study based on accounting, operational, and financial data from the gastronomic sector. The results indicate that the structured use of accounting—including cost control, pricing, cash flow analysis, and performance evaluation—strengthens decision-making and increases the competitiveness of small and medium-sized restaurants.The study demonstrates that practices such as systematic monitoring of financial statements, compliance with tax obligations, and strategic planning directly contribute to business sustainability. The case study of the fictitious restaurant Sabor & Arte exemplifies how the adoption of managerial tools can reduce inconsistencies, improve profitability, and support operational growth. It is concluded that managerial accounting, when applied continuously and in an integrated manner, is an essential tool to ensure financial security, administrative organization, and efficiency in the management of restaurants in Goiás.