Abstract

PERATA, Antonela; FREITAS, Henrique  and  PESCE, Gabriela. Un sistema de información basado en costos para la toma de decisiones sobre precios: caso aplicado a una empresa mutiproductora del sector gastronómico. Escr. Contab. Adm. [online]. 2016, vol.7, n.2, pp. 13-69. ISSN 1853-2055.

In this research paper, a case study is used to examine a restaurant and deli whose primary needs include identifying and quantifying the cost structure of every menu item as well as enhancing the quality of pricing decisions. An action research method is applied in four phases: diagnosis, deep research, action, and finally, evaluation. Then, considering informational requirements, a cost-based information system is proposed. Finally, a preliminary evaluation about the implementation and uses of the system is carried out through the analysis of the reactions and perceptions of end users. The findings show that the system is considered to be an appropriate tool for guiding and directing the process of decision making and pricing decisions.

Keywords : Information System; Cost; Decisions; Sale Price; Gastronomic Company.