Exploring the Use of Activity Based Costing in the Restaurant Industry

Carola Raab · Karl J. Mayer

34 citations0/0 files storedInternational Journal of Hospitality & Tourism Administration

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

Traditional cost accounting systems have been replaced in recent years in the manufacturing sector by Activity Based Costing (ABC) systems. In spite of this trend in manufacturing, ABC systems have made few inroads in the services and hospitality sector, particularly in the restaurant industry. In this study, restaurant controllers in the United States were surveyed to identify their knowledge about, and use of, ABC systems. The results show that the use of ABC in the restaurant industry is almost non-existent for a variety of reasons. However, restaurants may be an ideal setting for the application of ABC tools due to the inherent characteristics of the industry.

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References

1987Relevance Lost: The Rise and Fall of Management Accounting 2012Journal of Management Accounting Research 1988Measure Costs Right: Make the Right Decisions 2003Loyalty: A strategic commitment 2002Profit priorities from activity based costing 1992Activity-based Systems: Measuring the Costs of Resource Usage 1998Loyalty: A Strategic Commitment 1989Management accounting

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