Management of a costing system for nutritious and healthy food in charitable institutions

This project focuses on designing a specific Costing System for charitable institutions (BSPI) that provide services, with the primary goal of optimizing resource management for delivering healthy and nutritious food to low-income populations. The theoretical context highlights the historical importance of costing systems for business control and decision-making, mentioning the utility of Standard Costing. The difficulty of applying traditional production and cost metrics to non-profit entities, where social value is key, is acknowledged. The problem addressed is the need to improve efficiency in nutritional management, an area scarcely studied accounting-wise in foundations, aligning with global objectives like MDG1 to eradicate hunger. The methodology employed is the Socio-Critical Paradigm, utilizing Participatory Action Research (PAR) with qualitative-quantitative approaches, a cross-sectional design, and descriptive study. The Analytical-Synthetic Method will be applied, and data will be collected through surveys, interviews, and direct in-situ observation. The expected outcome is a costing system that enhances technical efficiency and contributes to mitigating food insecurity and malnutrition among beneficiaries.<br/><br/><b>Goal</b>: <br/>To design a Costing System applicable to the BSPI charitable institutions by analyzing different types of service costing methods, ultimately aiming to ensure healthy and nutritious food supply for low-income individuals.<br/><br/><b>Research lines</b>: <br/>Accounting, auditing and environmental economics