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Volumn 6, Issue 3, 2005, Pages 11-26

The application of activity-based costing in a Hong Kong buffet restaurant

Author keywords

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

Indexed keywords


EID: 84893352841     PISSN: 15256480     EISSN: 15286499     Source Type: Journal    
DOI: 10.1300/J149v06n03_02     Document Type: Article
Times cited : (17)

References (15)
  • 1
    • 33846635742 scopus 로고    scopus 로고
    • Las Vegas: University of Nevada, Las Vegas-Department of Reprographic Services
    • Bell, D. (2002). Food and Beverage Cost Control-Course Packet. Las Vegas: University of Nevada, Las Vegas-Department of Reprographic Services.
    • (2002) Food and Beverage Cost Control-Course Packet
    • Bell, D.1
  • 3
    • 0002270608 scopus 로고
    • The rise of activity-based costing-Part four: What do activity-based cost systems look like?
    • Spring
    • Cooper, R. (1989). The rise of activity-based costing-Part four: 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 costssystems
    • Fall
    • Cooper, R. (1990). Cost classification in unit based and activity-based manufacturing costs systems. Journal of Cost Management, (Fall), 4-14.
    • (1990) Journal of Cost Management , pp. 4-14
    • Cooper, R.1
  • 5
    • 0001928602 scopus 로고
    • How cost accounting distorts produce costs
    • Cooper, R. and Kaplan, R. (1988). How cost accounting distorts produce costs. Management Accounting, 66 (4), 20-27.
    • (1988) Management Accounting , vol.66 , Issue.4 , pp. 20-27
    • Cooper, R.1    Kaplan, R.2
  • 6
    • 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 Horizons, 6 (3), 1-11.
    • (1992) Accounting Horizons , vol.6 , Issue.3 , pp. 1-11
    • Cooper, R.1    Kaplan, R.2
  • 8
    • 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, 112 (16), 42-100.
    • (2002) Restaurants and Institutions , vol.112 , Issue.16 , pp. 42-100
    • Hume, S.1
  • 9
    • 0002458023 scopus 로고
    • Measure costs right: Make the right decisions
    • Kaplan, R. and Cooper, R. (1988). Measure costs right: Make the right decisions. Harvard Business Review, 88 (5), 96-103.
    • (1988) Harvard Business Review , vol.88 , Issue.5 , pp. 96-103
    • Kaplan, R.1    Cooper, R.2
  • 10
    • 85023675769 scopus 로고    scopus 로고
    • Retrieved April 4, 2003, from
    • National Restaurant Association. (2001). Retrieved April 4, 2003, from www.restau-rant.org
    • (2001)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.