Menu Engineering Using Activity-Based Costing: An Exploratory Study Using a Profit Factor Comparison Approach

Carola Raab · Karl J. Mayer · Stowe Shoemaker

33 citations0/0 files storedJournal of Hospitality & Tourism Research

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Accounting and Organizational Management Culinary Culture and Tourism Supply Chain and Inventory Management

Abstract

Traditional cost accounting systems have been replaced in the manufacturing sector by activity-based costing (ABC) systems. Now in wide use by manufacturing firms, ABC has made few inroads in the services and hospitality sector, including the restaurant industry. Several recent studies have begun to reverse this trend by applying ABC to restaurants. This study extends those works by creating an ABC menu engineering (ME) analysis, and comparing the results with traditional ME results. Four hypotheses were constructed that tested the relationships between the restaurant manager’s perceptions, traditional ME methods, and ABC-based ME. The results suggest that ABC-based ME may be a feasible alternative for examining menu profitability.

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References

1994Marketing Research: An Applied Orientation 2012Journal of Management Accounting Research 1992Activity-based Systems: Measuring the Costs of Resource Usage 1989Management accounting 1988FIU hospitality review 2002Marketing research an applied orientation,2nd ed 1986Hospitality Industry Managerial Accounting 1991The Complete Guide to Activity-Based Costing

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