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Volumn 9, Issue 1, 2007, Pages 77-96

Activity-based costing menu engineering: A new and more accurate way to maximize profits from your restaurant menu

Author keywords

Activity based costing; Cost accounting; Engineering; Menu; Profitability; Restaurants

Indexed keywords


EID: 33947726805     PISSN: 15378020     EISSN: 15378039     Source Type: Journal    
DOI: 10.1300/J369v09n01_06     Document Type: Article
Times cited : (9)

References (22)
  • 1
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    • Las Vegas: University of Nevada, Las Vegas-Department of Reprographic Services
    • Bell, D. (2002). Food & Beverage Cost Control-Course Packet. Las Vegas: University of Nevada, Las Vegas-Department of Reprographic Services.
    • (2002) Food & Beverage Cost Control-Course Packet
    • Bell, D.1
  • 4
    • 0002270608 scopus 로고
    • The rise of activity-based costing-part 4: What do activity-based cost systems look like?
    • Spring
    • Cooper, R. (1989). The rise of activity-based costing-part 4: What do activity-based cost systems look like? Journal of Cost Management, (Spring), 38-49.
    • (1989) Journal of Cost Management , pp. 38-49
    • Cooper, R.1
  • 5
    • 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, 4(3), 2-14.
    • (1990) Journal of Cost Management , vol.4 , Issue.3 , pp. 2-14
    • Cooper, R.1
  • 6
    • 0002661275 scopus 로고
    • Activity-based systems: Measuring the costs of resource usage
    • Cooper, R. & Kaplan, R. (1992). Activity-based systems: Measuring the costs of resource usage. Accounting Horizons, 6(3), 1-11.
    • (1992) Accounting Horizons , vol.6 , Issue.3 , pp. 1-11
    • Cooper, R.1    Kaplan, R.2
  • 12
    • 33947726905 scopus 로고    scopus 로고
    • Kasavana, M. & Smith, D. (1990). Menu Engineering-A Practical Guide to Menu Analysis (revised edition), Okemos, MI: Hospitality Publications, Inc.
    • Kasavana, M. & Smith, D. (1990). Menu Engineering-A Practical Guide to Menu Analysis (revised edition), Okemos, MI: Hospitality Publications, Inc.
  • 13
    • 33947732315 scopus 로고    scopus 로고
    • Kasavana, M. & Smith, D. (1982). Menu Engineering-A Practical Guide to Menu Analysis. Okemos, MI: Hospitality Publications, Inc.
    • Kasavana, M. & Smith, D. (1982). Menu Engineering-A Practical Guide to Menu Analysis. Okemos, MI: Hospitality Publications, Inc.
  • 14
    • 0041295323 scopus 로고
    • Menu engineering: A model including labor
    • LeBrutto, S., Ashley, R. & Quain, W. (1995). Menu engineering: A model including labor, FIU Hospitality Review, 13(1), 41-50.
    • (1995) FIU Hospitality Review , vol.13 , Issue.1 , pp. 41-50
    • LeBrutto, S.1    Ashley, R.2    Quain, W.3
  • 17
    • 0010860217 scopus 로고
    • Prime numbers: Finding your menu's strengths
    • Pavesic, D. (1985). Prime numbers: Finding your menu's strengths, Cornell Hotel and Restaurant Quarterly, 26(3), 70-77.
    • (1985) Cornell Hotel and Restaurant Quarterly , vol.26 , Issue.3 , pp. 70-77
    • Pavesic, D.1
  • 21
    • 0004317089 scopus 로고    scopus 로고
    • 4th ed, Lansing, MI: Educational Institute-American Hotel & Motel Association
    • Schmidgall, R. (1997). Hospitality industry managerial accounting, (4th ed.), Lansing, MI: Educational Institute-American Hotel & Motel Association.
    • (1997) Hospitality industry managerial accounting
    • Schmidgall, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.