Perceptions of learning in cost management for the F&B Sector: A comparative study between Gastronomy and Accounting Students

Abstract

This research aimed to explore the context of teaching and learning in cost management for the food and beverage sector, focusing on students from the Gastronomy and Accounting courses at a university in the city of São Paulo. The research had an exploratory nature and was conducted through literature review and a closed survey applied to the students. The objective was to assess the students' perception of the acquired knowledge and their ability to apply cost management tools to the food and beverage context, as well as their views on the role of gastronomy professionals in menu cost management processes. Among other findings, it was observed that gastronomy students demonstrate a higher perception of knowledge and ability to apply sector-specific tools, such as portion correction factor and recipe technical sheet development, but they are not familiar with other traditional cost management and control tools presented in management accounting literature. On the other hand, accounting students are less familiar with specific menu cost management tools. It can be observed that, although not familiar with management accounting tools, gastronomy students consider cost management as one of the main critical success factors for the sector. This research is relevant as the gastronomy sector represents a significant national economic activity, and professional assistance in cost management can enhance the survival and competitiveness of the industry.