Resumo: The restaurant and catering businesses need financial resources, which may be, according to the source, internal and / or external. With regard to external financing, which has become difficult to access in the current economic context, one of the most important factors in choosing is the associated cost. The determination of this, by the banks, has several underlying factors. This paper has as main objective to analyze the conditioning variables in the cost of external financing for restaurants and catering companies, considered by banks. Furthermore aim of this paper is also to analyze the performance indicators used by these companies, which should contribute to improve business performance, thus implying a lower cost of funding those. Following the literature review will be presented methodology, which is based on an inquiry to apply to these companies. In the final conclusions are drawn from the work.
