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Volumn 11, Issue 1, 2008, Pages 23-44

The application of activity-based costing in a quick service restaurant

Author keywords

Activity based costing; Cost accounting; Menu engineering; Profitability; Quick service restaurant; Restaurants

Indexed keywords


EID: 68149182436     PISSN: 15378020     EISSN: 15378039     Source Type: Journal    
DOI: 10.1080/15378020801926627     Document Type: Article
Times cited : (13)

References (24)
  • 1
    • 33846635742 scopus 로고    scopus 로고
    • 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
  • 3
    • 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
  • 4
    • 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, 2-14.
    • (1990) Journal of Cost Management , vol.4 , pp. 2-14
    • Cooper, R.1
  • 5
    • 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, 1-11.
    • (1992) Accounting Horizons , vol.6 , pp. 1-11
    • Cooper, R.1    Kaplan, R.2
  • 11
    • 84888578006 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.
  • 12
    • 84888506996 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.
  • 17
  • 21
    • 33947726805 scopus 로고    scopus 로고
    • Activity-Based Costing Menu Engineering: A New and More Accurate Way to Maximize Profits from your Restaurant Menu
    • Raab, C., Hertzman, J., Mayer, K., & Bell, D. (2006). Activity-Based Costing Menu Engineering: A New and More Accurate Way to Maximize Profits from your Restaurant Menu. Journal of Foodservice Business Research. 9.
    • (2006) Journal of Foodservice Business Research , vol.9
    • Raab, C.1    Hertzman, J.2    Mayer, K.3    Bell, D.4
  • 23
    • 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.