Nedostatak radne snage u brojnim industrijskim granama imao je utjecaj na rast cijena industrijskih proizvoda što se prelilo i na ugostiteljstvo. Suprotno tomu ugostiteljski sektor se zbog velike potražnje u tercijarnom sektoru znatno proširio i stvorio konkurentnu silu što je uzrokovalo tržišnu borbu za svakog gosta i posljedično smanjenje cijena usluga. U toj situaciji ugostitelji, a posebno hotelske kuće primorane su pronaći mogućnosti u vlastitim kapacitetima da kroz korištenje tehnologije smanje materijalne troškove pansionskih obroka, bez smanjenja vlastite marže. Cilj je kroz uvođenje vlastite pekarske proizvodnje u hotelskim kuhinjama znatno pridonijeti stabilnosti kvalitete i autentičnosti usluge, ali i smanjiti materijalne troškove hotelske kuhinje. U svrhu znanstvene vrijednosti rada provedeno je empirijsko istraživanje u hotelskim kućama na Kvarneru – Republika Hrvatska. Prikupljeni su podaci o godišnjoj potrošnji pekarskih proizvoda u pansionskim obrocima, obrađene informacije o ulaznim cijenama sirovina za pekarske proizvode te u odnos stavljeni troškovi vlastite pekarske proizvodnje i troškovi kupnje gotovih pekarskih proizvoda s naglaskom na uštede na godišnjoj razini. Podaci su predočeni tablično i grafički te analizirani uz izvedene zaključke i tumačenja. Rezultati rada sintetizirani su i koristit će hotelskom menadžmentu u donošenju strateških i operativnih odluka investicijske politike i planiranja godišnjih budžeta hotelskih kuhinja kroz prizmu menadžerskog računovodstva. The shortage of labor in many industries had an impact on rising prices of industrial products, whichspilled over into the hospitality industry. In contrast, the hospitality sector has expanded significantlydue to high demand in the tertiary sector and created a competitive force that has caused marketcompetition for each guest and consequently reduced service prices. In this situation, caterers, andespecially hotel houses, are forced to find opportunities in their own capacities to reduce the materialcosts of board meals through the use of technology, without reducing their own margin. The goal isto significantly contribute to the stability of the quality and authenticity of the service through theintroduction of its own bakery production in hotel kitchens, but also to reduce the material costs ofthe hotel kitchen. For the purpose of scientific value of the work, an empirical research was conductedin hotel houses in Kvarner - Republic of Croatia. Data on annual consumption of bakery products inboard meals were collected, information on input prices of raw materials for bakery products wasprocessed, and the costs of own bakery production and costs of purchasing finished bakery productswere compared, with emphasis on annual savings. The data are presented in tables and graphs andanalyzed with conclusions and interpretations. The results of the work are synthesized and will beused by hotel management in making strategic and operational decisions of investment policy andplanning of annual budgets of hotel kitchens through the prism of managerial accounting.