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Volumn 19, Issue 1, 2007, Pages 43-52

Menu engineering and activity-based costing - Can they work together in a restaurant?

Author keywords

Activity based costs; Cost accounting; Hong Kong; Restaurants

Indexed keywords


EID: 33846602236     PISSN: 09596119     EISSN: None     Source Type: Journal    
DOI: 10.1108/09596110710724152     Document Type: Article
Times cited : (32)

References (16)
  • 1
    • 33846635742 scopus 로고    scopus 로고
    • Department of Reprographic Services, University of Nevada Las Vegas, NV
    • Bell, D. (2002), Food & Beverage Cost Control - Course Packet, Department of Reprographic Services, University of Nevada, Las Vegas, NV.
    • (2002) Food & Beverage Cost Control - Course Packet
    • Bell, D.1
  • 2
    • 0002270608 scopus 로고
    • The rise of activity-based costing - Part 4: What do activity-based cost systems look like?
    • Cooper, R. (1989), "The rise of activity-based costing - part 4: what do activity-based cost systems look like?", Journal of Cost Management, Vol. Spring, pp. 38-49.
    • (1989) Journal of Cost Management , pp. 38-49
    • Cooper, R.1
  • 3
    • 0001928602 scopus 로고
    • How cost accounting distorts produce costs
    • Cooper, R. and Kaplan, R. (1988), "How cost accounting distorts produce costs", Management Accounting, April, pp. 20-7.
    • (1988) Management Accounting , pp. 20-7
    • Cooper, R.1    Kaplan, R.2
  • 4
    • 0002661275 scopus 로고
    • Activity-based systems: Measuring the costs of resource usage
    • Cooper, R. and Kaplan, R. (1992), "Activity-based systems: measuring the costs of resource usage", Accounting Horizon, pp. 1-11.
    • (1992) Accounting Horizon , pp. 1-11
    • Cooper, R.1    Kaplan, R.2
  • 7
    • 33846644736 scopus 로고    scopus 로고
    • available at: www.restaurant.org
    • National Restaurant Association (2001), available at: www.restaurant.org.
    • (2001)
    • Restaurant Association, N.1
  • 13
    • 0001774576 scopus 로고
    • Cost classification in unit based and activity-based manufacturing costs systems
    • Cooper, R. (1990), "Cost classification in unit based and activity-based manufacturing costs systems", Journal of Cost Management, Vol. 4 No. 3, pp. 2-14.
    • (1990) Journal of Cost Management , vol.4 , Issue.3 , pp. 2-14
    • Cooper, R.1
  • 14
    • 33846570710 scopus 로고    scopus 로고
    • Shape shifting: In a downbeat economy, top 400 companies focus on acquisitions, buyouts and bankruptcies
    • Hume, S. (2002), "Shape shifting: in a downbeat economy, top 400 companies focus on acquisitions, buyouts and bankruptcies", Restaurants and Institutions, July 15.
    • (2002) Restaurants and Institutions , vol.15
    • Hume, S.1
  • 16
    • 0010464846 scopus 로고
    • Activity-based costing in service industries
    • Rotch, W. (1990), "Activity-based costing in service industries", Journal of Cost Management, Summer, pp. 4-14.
    • (1990) Journal of Cost Management, Summer , pp. 4-14
    • Rotch, W.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.