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REDUCTION OF FOOD COSTS AND WASTE IN PRE-PREPARATION
OF MEALS BY IMPLEMENTING TECHNICAL TOKENS IN A
FORTALEZA-CEARÁ FOOD AND NUTRITION UNIT
Maria Dayseane Rocha Alves1
Leandro Soares Damasceno2
Eliziane Freitas Simôes3
Nayara Guillen Pumar4
Natália Cavalcante Carvalho Campos5
Rosiane de Paes Borges Herculano6
Verlaine Suênia Silva de Sousa7
Rosane Nogueira de Queiróz Almeida8
Luciana Oliveira Pimentel9
Maria Gorete Lotif Lira10
1 Graduated in Nutrition from the Estácio University Center of Ceará
2 Master in Nutrition and Health (State University of Ceará - UECE), Specialist in Food Sanitary
Surveillance (UECE) Graduated in Nutrition (UECE)
3 Postgraduate in Food and Nutrition Unit and in Clinical Nutrition, Graduated in Nutrition
from the Estácio University Center of Ceará
4 Specialist in Quality Management in Food Services - UECE, Graduated in Nutrition (UECE)
5 Master in Health Education (UECE)
6 Master in Nutrition and Health (UECE), Graduated in Nutrition (UECE)
7 Specialist in Clinical and Functional Nutrition (UECE), Graduated in Nutrition (UECE)
8 Post-graduate in Clinical and Sports Nutrition, Graduated in Nutrition from Centro Universi-
tário Estácio do Ceará
9 Graduated in Nutrition (UECE) Graduated in Architecture (Centro Universitário Estácio do
Ceará)
10 Master in Planning and Public Policies (UECE), Specialist in Nutrition and Diet erapy (Uni-
versity of Fortaleza- UNIFOR), Specialist in Management of the National Food and Nutrition Policy
(ENSP), Specialist in Quality and Safety in Patient Care (Hospital Sírio Libanês, Specialist in Nutrition
in Chronic Non-Communicable Diseases (FAVENI), Graduated in Nutrition (UECE)
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Abstract: The Food and Nutrition (HFS) is a unit which develops activities related to food and
nutrition, providing safe meals. To reduce waste, it can be used to produce sheet (FTP) that it is an
eective tool for the control of production of foodstus both in nancial as well as nutrition. This work
aims to standardize and reduce waste in the pre-preparation and cost of preparations by deploying
factsheets on a Power Unit Nutrition business in Fortaleza-Ceará. This is an observational study,
prospective, descriptive quantitative, with six days of execution. The fact sheets were made of ve (5)
dishes present in the unit in which menu was composed of entrance, main dishes, base plate, trim and
desserts. Among the FC obtained in this study there was a signicant variation in the results available
in the literature, making it possible to compare the losses, evaluation of raw materials, storage, receipt
and hand labor used. With the reduction of factors, therefore there was a reduction in the cost of the
preparation of the meals, as FC interfere with cost values, the sales price is an important factor in
determining the prot of the company. Based on the data presented, it is concluded that this data sheet
is a very important tool for the units of food and nutrition, it provides a reduction in waste and cost
of preparations, and contribute to the choice of supplier, upon receipt, storage , handling, assisting in
the planning of purchasing, control production costs and providing a standard and quality of meals.
Keywords: Technical, preparations Cost, Waste
INTRODUCTION
With the growth of food “away from home”, there was a growth in the competitiveness
of companies, which today are inserted in a globalized, dynamic scenario with more demanding
consumers, consequently the need for product quality (meals). Maintaining production with eciency
and productivity combined with highly eective cost management is one of the biggest challenges for
business management, but factors related to the survival of the company in the competitive market are
related to the way it organizes and plans its business (VILANOVA and RIBEIRO, 2011).
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The Food and Nutrition Unit (UAN) is a unit that develops activities related to food and nutrition,
providing safe meals, from the hygienic and sanitary point of view and nutritionally balanced, seeking
to satisfy the target audience with the service oered (TEIXEIRA, 2010; PIAZZA, 2009). During the
preparation of these meals, food waste may occur, both in the pre-preparation (GOES; VALDUGAB;
SOARES, 2013), as well as in storage, cooking and distribution, including raw materials and other
resources (CAOBIANCO; JANZANTTI; SANTOS, 2013).
To reduce waste, the production technical sheet (FTP) can be used, which is an ecient
instrument for controlling the production of foodstus both from a nancial and nutritional aspect,
making it possible to survey costs, order preparation and calculate nutritional value, discriminating all
ingredients and types of equipment and utensils to be used. describing all the stages and processing
time, in addition to detailing the pre-preparation technique for each preparation (AKUTSU, 2005).
The waste indicator called Correction Factor (FC) is the factor that determines the exact amount
of food that will be discarded during preparations and should be used when quantitatively planning a
menu and its genres. The evaluation of the supplier and the type of product must be taken into account,
otherwise there may be frequent variations in this factor. Therefore, food losses will vary depending on
some factors such as: type of food, quality, degree of ripeness, techniques used in pre-preparation and
skill of the handler (CAMARGO; BOTELHO, 2005).
The standardization of the production process favors the work of the nutritionist, facilitating the
training of employees, daily planning, as well as the execution of tasks performed, eliminating doubts
at the time of production, providing more safety in the work performed (VIEIRA, 2011). Production
determines the process of modifying the factors of production into products for sale in the market,
and the company manages the purchase of raw materials (VASCONCELLOS; TROSTER, 2009). The
results through the standardization of preparations can be perceived through the guarantee of the quality
of services, gains in productivity, reduction of waste, reduction of the cost of preparations and low-cost
meals (BRADACZ, 2003).
The performance of production management in the industry is extremely important for cost
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control, providing data for the establishment of standards, budgets and other forms of forecasting. It
follows the events in the long term, comparing them with the previous ones, making it possible to
project the expenses in future productions (VILANOVA and RIBEIRO, 2011).
Waste control is a factor of great relevance in the administration of a UAN, as it is an ethical and
economic issue with political and social consequences (VALENTE, 2003). Thus, trained professionals
are needed to prevent losses and to control the production stages, generating quality and prot through
the product (PINHEIRO, 2011).
This work aims to standardize and reduce waste in the pre-preparation and cost of preparations
through the implementation of technical sheets in a commercial Food and Nutrition Unit in Fortaleza-
Ceará.
METHODOLOGY
This is an observational, prospective, descriptive study of quantitative nature, with 6 days of
execution, carried out in a commercial U.A.N., located in Fortaleza-Ceará, operating from Monday to
Saturday from 6:00 a.m. to 9:00 p.m.
The technical sheets of 5 (ve) dishes were prepared present in the unit’s menu, which consisted
of starter, main courses, base course, garnish and desserts.
In the unit there were no records of recipes, relying only on the memory of cooks and assistants
for the preparations made. The FTPs were prepared by the local Food Engineer at the beginning of the
project (annex 1). The foods were selected and separated according to each preparation. Then, they were
weighed to record the Gross Weight (CP) and cleaned to obtain the Net Weight (PL), and with the values
of both it was possible to calculate the Correction Factor (FC), expressed by the equation FC=CP/PL.
It is dened as the relationship between the weight of the raw food, that is, in the way it was acquired,
with seeds, stalks, peels, and the weight of the liquid food, after going through a cleaning process and
whenever its value is greater than 1, indicates that losses have occurred. It is an indicator that determines
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the amount of food that will be wasted and that should be applied in the quantitative planning of a menu
and, consequently, in its nutritional value (LEMOS; BANKS; AKUTSU, 2011; DOMENE, 2001).
The FC was standardized according to the unit’s production, that is, CP and LP were collected
three times from the same food through the manipulation of the employee responsible for the production
of the meals, thus obtaining an average of the factor and making it possible to evaluate the waste of
inputs in the pre-preparation before and after the intervention, and the evaluation of the cost of waste
during pre-preparation. The criterion for choosing foods for data comparison and analysis was based
on factors that presented values greater than 1, as results above this value indicate that there were losses
(DOMENE, 2011).
Before the implementation of the technical sheets, the waste of fruits, vegetables, legumes
and meats was recorded in spreadsheets for possible comparisons after the intervention, containing the
individual foods of each preparation with CP and net LP values, respectively. After the implementation
of the FTPs, the reduction of waste was evaluated through the reduction of the FC of the food and the
reduction of the cost of preparation (Table 3).
RESULTS AND DISCUSSION
The technical sheets of 5 dishes present in the unit’s menu were prepared, which consisted of
a starter (leaf salad), a main course (Sun-dried Meat with Onions), a base dish (Boiled White Rice), a
garnish (Cooked Spaghetti Pasta) and a dessert (Quindim).
At rst, it was possible to detect failures in the pre-preparation of meals due to the absence of
standardization of the dishes. CF was extremely important to evaluate losses during pre-preparation,
which were associated with labor, quality of raw material, receipt and storage (tables 1 and 2).
Assessing food losses is of paramount importance for the management of a UAN, which helps
in the planning and preparation of balanced, nutritious, healthy and safe meals from the perspective of
hygiene, helping in the development of healthy eating habits (LEMOS; BANKS; AKUTSU, 2011).
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The U.A.N. must develop a specic correction factor table according to the unit, as there are
steps in the process that can interfere with the value, such as the quality of the food, storage, service
labor, training and awareness of the team, utensils and equipment used, thus ensuring safety and the
quantity to be purchased (GOES; VALDUGAB; SOARES, 2013).
Table 1: Correction factor for foodstus greater than 1 collected before the implementation of production
technical data sheets in a Food and Nutrition Unit in Fortaleza, 2016.
Food Fc1 Fc2 Qf3 Average
Curly Lettuce 1,70 1,64 1,75 1,69
Beetroot 1,57 1,61 1,64 1,60
Carrot 1,60 1,42 1,65 1,55
Onion 1,13 1,20 1,10 1,14
Coriander 1,50 1,40 1,50 1,50
Chives 1,57 1,56 1,58 1,57
Cucumber 1,60 1,58 1,48 1,54
Green pepper 1,15 1,25 1,45 1,28
Tomato salad 1,35 1,39 1,45 1,40
Orange 3,30 3,42 3,52 3,41
Sunshine Meat 1,13 1,09 1,06 1,09
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Table 2: Correction factor for foodstus greater than 1 collected after implementation of production
technical data sheets in a Food and Nutrition Unit in Fortaleza, 2016.
With a correction factor, it was possible to evaluate the pre-preparation stages where the
greatest losses occurred, in addition to enabling the evaluation of the individual cost of the ingredients
in each preparation.
During the manipulation, it was possible to observe other failures responsible for waste in the
pre-preparation, such as the excessive removal of shavings and peels, poor reception conditions, quality
of the raw material, in addition to fruits and vegetables with an advanced degree of ripeness. The losses
were signicant in some foods when compared with the previous values. Salad tomatoes, lettuce and
beets were the ones that presented the highest losses when compared with the results obtained between
the FVs before and after the implementation of the FTPs. Sun-dried meat was the raw material that
obtained a very signicant result among the others in its comparison due to the amount of shavings
removed (tables 1 and 2). It is a food with a protein source, which needs to be monitored and evaluated
in the pre-preparation, due to the high value that is added to it in the unit.
The foods that did not depend on the handling of the employees, but due to the variation in
their weight and size, presented approximate values before and after the implementation of the technical
Food Fc1 Fc2 Qf3 Average
Curly Lettuce 1,59 1,50 1,53 1,50
Beetroot 1,39 1,32 1,20 1,30
Carrot 1,56 1,44 1,51 1,50
Onion 1,10 1,15 1,05 1,11
Coriander 1,48 1,40 1,50 1,46
Chives 1,30 1,32 1,22 1,28
Cucumber 1,50 1,46 1,60 1,52
Green pepper 1,30 1,26 1,20 1,25
Tomato salad 1,32 1,16 1,22 1,23
Orange 3,19 3,30 3,60 3,33
Sunshine Meat 1,02 1,01 1,04 1,02
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preparation sheets, such as oranges.
Graph 1: Comparison of the consumption of raw material used before and after the implementation of
FTPs in a Food and Nutrition Unit in Fortaleza, 2016.
The Fc is important to support the UANs in the preparation of their menus, considering it as
an extremely important indicator of losses, reducing waste and costs of the unit (LEMOS, BOTELHO,
AKUTSU 2011).
Antes
Depois
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Table 3: Mean correction factors for foodstus greater than 1 collected after the implementation of the
production fact sheets compared with correction factors from other studies.
Among the CF obtained in the present study, there was signicant variation in the results
available in the literature, making it possible to compare losses, evaluation of raw material, storage,
receipt and labor used.
Even with the reduction of the correction factor of the unit’s genders after the implementation
of the forms, it was observed that some foods had HR values higher or lower than those of the other
studies. The HR of the unit’s curly lettuce was lower than Goes et al. (2013) and Ornellas et al. (2007)
and lower than Ricarte et al. (2008). Carrots and cucumbers had higher HR as reported by the authors
(Table 3), making it possible to improve the factor. Green pepper showed little signicant variation in
relation to Goes et al. (2013) and Ornellas et al. (2007). Beets were adequate only in the recommendation
of Ornellas et al. (2007) and the Fc of salad tomatoes was compatible only for Ornellas et al. (2007). In
relation to the other foods, the CF was not found for the proper comparisons.
With the reduction of the factors, consequently there was a reduction in the cost of meal
preparation, since the FC interferes in the cost values, in the sale price being an important factor to
Preparation Previous Cost Subsequent Cost Reduction %
Lettuce, Tomato, Cucumber and
Carrot Salad. R$: 63,42 R$: 47, 9 4 25%
Cooked White Rice R$: 60,90 R$: 60,84 -
Cooked Spaghetti Noodles R$: 43,32 R$: 42,72 2%
Sun-dried Meat Onions R$: 1.110,9 6 R$: 1.040,34 7%
Quindim R$: 41,52 R$: 41,34 -
Food Average FC after FTP Goes et al Ricarte et al Ornellas et al
Curly Lettuce 1,50 1,35 1,60 1,09-1,33
Beetroot 1,30 1,35 1,4 1,61-1,88
Carrot 1,50 1,29 1,39 1,17
Onion 1,11 1,05 1,03 1,03-2,44
Coriander 1,46 - - -
Chives 1,28 - - -
Cucumber 1,52 1,37 1,04 1,42
Green pepper 1,25 1,24 1,36 1,26
Tomato salad 1,23 1,06 1,14 1,25
Orange 3,33 - - -
Sunshine Meat 1,02 - - -
Eggs 1,11 - - -
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determine the company’s prot (SOUZA; MARSI, 2015).
Table 4: Cost of preparations before the implementation of the Production Data Sheets in a Production
Unit Food and Nutrition in Fortaleza-CE, 2016.
The starter (Lettuce, Tomato, Cucumber and Carrot Salad) presented a signicant cost
reduction when compared to the other preparations, due to the various variations that the FC can face,
this will depend on the quality of the raw material, labor, seasonality, receipt, storage and others. The
cereals, such as the base dish (Cooked White Rice) and the garnish (Cooked Spaghetti Pasta), did not
show signicant cost changes, because their base is of foods that have their HR=1, that is, they did not
present losses during the pre-preparation. The main course (Sun-dried Meat with Onions) presented
a signicant cost reduction, as it is a protein dish with high added value in the Unit. The reduction in
the cost of this preparation is not only related to the reduction of your FC, but also to the change of
raw material supplier. The dessert (Quindim) did not present changes for the Unit, as it is a preparation
prepared with ready-made ingredients in which its FC=1 (pasteurized yolk, sugar, industrialized coconut
and butter). (Table 4)
In a study carried out by Cabral et al. (2013), where three preparations in restaurants were
evaluated, they showed variations in nutritional composition and production cost and that the variation
in production cost can compromise the establishment’s prot. This variation demonstrates the lack of
standardization of meals.
Preparation Previous Cost Subsequent Cost Reduction %
Lettuce, Tomato, Cucumber and
Carrot Salad. R$: 63,42 R$: 47, 9 4 25%
Cooked White Rice R$: 60,90 R$: 60,84 -
Cooked Spaghetti Noodles R$: 43,32 R$: 42,72 2%
Sun-dried Meat Onions R$: 1.110,9 6 R$: 1.040,34 7%
Quindim R$: 41,52 R$: 41,34 -
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CONCLUSION
Based on the data presented, it is concluded that the technical sheet is a tool of great importance
for food and nutrition units, as it provides a reduction in waste and cost of preparations, in addition
to contributing to the choice of supplier, in receiving, storage, handling, assisting in the planning of
purchases, control of production costs and providing a standard and quality of meals. It is essential to train
the unit’s employees on the importance of the technical sheets and the evaluation of the characteristics
of the raw material upon receipt, taking into account the degree of maturation, the absence of physical
and mechanical damage, color and storage, in order to avoid further waste for the unit.
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