Cost of Sale Reduction in a Company Within the Restaurant Industry Using a Procurement Model Based on Supply Chain Management and Lean Philosophy

Abstract

This study mainly analyzes the increase in food and beverage (F&B) costs and its economic impact on business. Likewise, the related indicators that would cause this main indicator to increase were studied. The study was conducted and validated using a procurement simulation process of a specialized restaurant company belonging to a restaurant group. The results showed that the model proposed in the study reduces by 1.73% the main indicator of F&B cost; in addition, the related indicators are presented. Therefore, it can be confirmed that poor management, poor control of resources, such as supplies, and the absence of procurement strategies generate an excessive supply of resources to the restaurant or cause the loss of some supplies.