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Exploring the Use of Activity Based Costing in the Restaurant Industry
16 references·12 citing·31 second hop
Exploring the Use of Activity Based Costing in the Restaurant Industry (2004)Exploring the Use of Activity Based Costi…Journal of Management Accounting Research (2012)Journal of Management Account…Managerial Accounting (2010)Managerial AccountingLoyalty: A strategic commitment (2003)Loyalty: A strategic commitme…Profit priorities from activity based costing (2002)Profit priorities from activi…Supply chain costing: an activity‐based perspective (2001)Supply chain costing: an acti…Activity-Based Cost Management: An Executive's Guide (2001)Activity-Based Cost Managemen…An Examination of Factors Affecting Service Recovery in a Restaurant Setting (1999)An Examination of Factors Aff…Loyalty: A Strategic Commitment (1998)Loyalty: A Strategic Commitme…Activity-based Systems: Measuring the Costs of Resource Usage (1992)Activity-based Systems: Measu…The Complete Guide to Activity-Based Costing (1991)The Complete Guide to Activit…Common cents : the ABC performance breakthrough : how to succeed with activity-based costing (1991)Common cents : the ABC perfor…Management accounting (1989)Management accountingMeasure Costs Right: Make the Right Decisions (1988)Measure Costs Right: Make the…Relevance Lost: The Rise and Fall of Management Accounting (1987)Relevance Lost: The Rise and …Hospitality Industry Managerial Accounting (1986)Hospitality Industry Manageri…Hospitality Management Accounting (1978)Hospitality Management Accoun…Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach (2022)Management Accounting Practic…The Impact of CSR on Corporate Value of Restaurant Businesses Using Triple Bottom Line Theory (2021)The Impact of CSR on Corporat…Are online meal delivery platforms part of the sharing economy? (2021)Are online meal delivery plat…Analysis of Restaurants’ Operations Using Time-Driven Activity-based Costing (TDABC): Case Study (2020)Analysis of Restaurants’ Oper…Costs allocation practices: Evidence of hotels in Australia (2015)Costs allocation practices: E…A survey of factors influencing cost structures in the Indian hotel sector (2012)A survey of factors influenci…Experience accounting: an accounting system that is relevant for the production of restaurant experiences (2009)Experience accounting: an acc…Assessing Costs of Using Local Foods in Independent Restaurants (2009)Assessing Costs of Using Loca…Activity‐based pricing: can it be applied in restaurants? (2009)Activity‐based pricing: can i…The Application of Activity-Based Costing in a Quick Service Restaurant (2008)The Application of Activity-B…Activity-Based Costing (2007)Activity-Based CostingA Framework for Mapping and Evaluating Business Process Costs in the Tourism Industry Supply Chain (2005)A Framework for Mapping and E…Significance tests and goodness of fit in the analysis of covariance structures. (1980)Practical Issues in Structural Modeling (1987)The Commitment-Trust Theory of Relationship Marketing (1994)Perceived values, satisfaction, and behavioral intentions: The role of familiarity in Korean restaurants (2009)Customer loyalty: a review and future directions with a special focus on the hospitality industry (2015)Understanding Satisfied and Dissatisfied Hotel Customers: Text Mining of Online Hotel Reviews (2015)Research and development in hospitality accounting and financial management (1998)Evaluating intellectual capital in the hotel industry (2003)The effects of SARS on the Korean hotel industry and measures to overcome the crisis: A case study of six Korean five-star hotels (2005)Towards a dynamic theory of strategy (1991)Building Process Theory with Narrative: From Description to Explanation (1999)Performance measurement system design: developing and testing a process‐based approach (2000)Fundamental Changes in Marketing Organization: The Movement toward a Customer-Focused Organizational Structure (2000)Theory and practice of online learning (2004)Asymmetric Cost Behavior (2014)Performance measurement system design (1995)The impact of supply chain integration on performance: A contingency and configuration approach (2009)Erp Implementation Failure: A Case Study (2003)Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications (2007)Foundations and trends in performance management. A twenty-five years bibliometric analysis in business and public administration domains (2016)Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance (2000)Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)A Brand Loyalty Model Involving Cognitive, Affective, and Conative Brand Loyalty and Customer Satisfaction (2003)Service quality and customer loyalty perspectives on two levels of retail relationships (2003)Accounting data for value chain analysis (1989)Management control systems: a review (2012)The Use of Management Accounting Techniques by Small and Medium-Sized Enterprises: A Field Study of Canadian and Australian Practice (2016)Interaction, relationships and networks in business markets: an evolving perspective (1996)Whither Services Marketing? (2004)Mindful consumption: a customer-centric approach to sustainability (2010)
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References

  • 1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
  • 2012Journal of Management Accounting Research1,209 cited
  • 1988Measure Costs Right: Make the Right Decisions1,061 cited
  • 2003Loyalty: A strategic commitment637 cited
  • 2002Profit priorities from activity based costing627 cited
  • 1992Activity-based Systems: Measuring the Costs of Resource Usage479 cited
  • 1998Loyalty: A Strategic Commitment426 cited
  • 1989Management accounting381 cited
  • 2010Managerial Accounting314 cited
  • 1986Hospitality Industry Managerial Accounting143 cited
  • 1999An Examination of Factors Affecting Service Recovery in a Restaurant Setting136 cited
  • 1978Hospitality Management Accounting132 cited
  • 2001Activity-Based Cost Management: An Executive's Guide124 cited
  • 2001Supply chain costing: an activity‐based perspective114 cited
  • 1991The Complete Guide to Activity-Based Costing103 cited
  • 1991Common cents : the ABC performance breakthrough : how to succeed with activity-based costing90 cited

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Cited by

  • 2021The Impact of CSR on Corporate Value of Restaurant Businesses Using Triple Bottom Line Theory46 cited
  • 2009Assessing Costs of Using Local Foods in Independent Restaurants41 cited
  • 2022Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach29 cited
  • 2005A Framework for Mapping and Evaluating Business Process Costs in the Tourism Industry Supply Chain29 cited
  • 2009Activity‐based pricing: can it be applied in restaurants?27 cited
  • 2007Activity-Based Costing25 cited
  • 2021Are online meal delivery platforms part of the sharing economy?22 cited
  • 2020Analysis of Restaurants’ Operations Using Time-Driven Activity-based Costing (TDABC): Case Study21 cited
  • 2009Experience accounting: an accounting system that is relevant for the production of restaurant experiences21 cited
  • 2008The Application of Activity-Based Costing in a Quick Service Restaurant19 cited
  • 2015Costs allocation practices: Evidence of hotels in Australia18 cited
  • 2012A survey of factors influencing cost structures in the Indian hotel sector17 cited