Modelo de costos ocultos en el sector gastronómico con base en NTC ISO 9001:2015

Ángela M. Cortés; Fabián  Blanco Garrido; Alexandra  Abuchar Porras; Fredys A.  Simanca H; Pablo  Carreño Hernández; Pablo  Carreño Hernández

Hidden cost model in the gastronomic sector based on NTC ISO 9001: 2015

Authors

Ángela M. Cortés Universidad Libre https://orcid.org/0000-0002-1283-9810 (unauthenticated)
Fabián Blanco Garrido Universidad Libre https://orcid.org/0000-0001-7131-4427 (unauthenticated)
Alexandra Abuchar Porras Universidad Distrital Francisco José de Caldas https://orcid.org/0000-0001-8869-7129 (unauthenticated)
Fredys A. Simanca H Universidad Libre https://orcid.org/0000-0002-3548-0775 (unauthenticated)
Pablo E. Carreño Hernández Universidad Libre https://orcid.org/0000-0003-1367-9684 (unauthenticated)
Pablo Carreño Hernández Universidad Libre https://orcid.org/0000-0003-1367-9684 (unauthenticated)

Keywords:

non-quality costs, personnel turnover, food waste, reprocessing, downtime

Abstract

The development of this article is based on a case study on the hidden costs in the provision of gastronomic services specifically in a restaurant, a study carried out between March and May 2019. The analysis of the data was based on the ISO 9001 resolution: 2015 2674 of 2013 and the Sectoral Technical Standards, which allowed as a main objective to identify the variables and also determine the financial impact of the hidden costs, which led to the generation of measurement indicators and how to mitigate the effect by reducing the risk of each one of the variables. be able to identify them in order to track and establish the real cost of each dish, since this concept allows the company to discover its room for maneuver, to increase its economic performance without deteriorating social performance and without additional external sources of financing.

References

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Published

2021-03-03

Issue

Vol. 11 No. 2 (2020): Aglala Journal

Section

Papers

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How to Cite

Hidden cost model in the gastronomic sector based on NTC ISO 9001: 2015 . (2021). Aglala, 11(2), 249-267. https://revistas.uninunez.edu.co/aglala/article/view/1750