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Journals / Journal of Tourism and Gastronomy Studies / 2017 / Cilt: 5 - Sayı: 3

The Use of Time-Driven Activity Based Costing in Menu Engineering: Application in a Fine-Dining Restaurant)

Menü Mühendisliğinde Zaman Etkenli Faaliyet Tabanlı Maliyetlemenin Kullanılması

Vedat İYİTOĞLU
G Nilüfer TETİK
Pages
359–380
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

These results make the limitations of the traditional Menu Engineering clearer and give practical clues on why Time-Driven Activity Based Costing is necessary in the menu analysis.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The main purpose of the study is to reveal the importance of Time-Driven Activity Based Costing in menu analysis process.
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Key Findings & Data:At the end of the study, it was determined that there is a difference of 10% between the results of the applications.
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Conclusion & Impact:These results make the limitations of the traditional Menu Engineering clearer and give practical clues on why Time-Driven Activity Based Costing is necessary in the menu analysis.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The main purpose of the study is to reveal the importance of Time-Driven Activity Based Costing in menu analysis process. Therefore, Menu Engineering was used as a menu analysis method and the results of the traditional Menu Engineering and Time-Driven Activity Based Costing applied in Menu Engineering were evaluated comparatively. In the research, a case study was conducted in a fine dining restaurant in Antalya and only dinner menu was taken into consideration. The data were collected through face-to-face interviews, observation and document review. At the end of the study, it was determined that there is a difference of 10% between the results of the applications. The A8 menu item identified as the dogs was changed into the puzzles, B6 which was the puzzles changed into the dogs and the A7 which was the plowhorses changed into the stars as the result of Menu Engineering with Time-Driven Activity Based Costing. These results make the limitations of the traditional Menu Engineering clearer and give practical clues on why Time-Driven Activity Based Costing is necessary in the menu analysis.

Özet

Araştırmanın temel amaç; menü analiz sürecinde Zaman Etkenli Faaliyet Tabanlı Maliyetlemenin önemini ortaya koymaktır. Bu bağlamda menü analiz yöntemi olarak Menü Mühendisliği kullanılmış ve klasik Menü Mühendislik sonuçları ile Zaman Etkenli Faaliyet Tabanlı Maliyetleme uygulamalı Menü Mühendislik sonuçları karşılaştırmalı olarak değerlendirilmiştir. Araştırmada Antalya'da bulunan lüks bir restoran işletmesinde durum çalışması yapılmış ve sadece akşam yemeği menüsü dikkate alınmıştır. Bir aylık faaliyet dönemini kapsayan araştırma verileri yüz yüze görüşme, gözlem ve belge inceleme yoluyla toplanmıştır. Araştırma sonunda her iki uygulama sonuçları arasında %10 düzeyinde farklılık olduğu tespit edilmiştir. Klasik Menü Mühendisliğinde kaybeden olarak belirlenmiş A8 yiyecek kalemi Zaman Etkenli Faaliyet Tabanlı Maliyetleme uygulamasıyla sorunlu, sorunlu olarak belirlenmiş B6 yiyecek kalemi kaybeden ve önder olarak belirlenmiş A7 yiyecek kalemi ise yıldız olarak ortaya çıkmıştır. Analiz sonuçları arasında böylesine farklıkların olması klasik Menü Mühendislik yönteminin sınırlılıklarını belirgin hale getirmekte ve menü analiz sürecinde Zaman Etkenli Faaliyet Tabanlı Maliyetlemenin gerekliliği konusunda uygulamacılara önemli ipuçları vermektedir

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Cite This Article

İYİTOĞLU, V., TETİK, G. N. (2017). The Use of Time-Driven Activity Based Costing in Menu Engineering: Application in a Fine-Dining Restaurant). Journal of Tourism and Gastronomy Studies, Cilt: 5 - Sayı: 3, 359–380. https://ajindex.com/articles/271308

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