1,459
Views
13
CrossRef citations to date
0
Altmetric
Refereed

The Application of Activity-Based Costing in a Quick Service Restaurant

Pages 23-44 | Published online: 08 Sep 2008

REFERENCES

  • Bell , D. 2002 . Food & Beverage Cost Control – Course Packet , Las Vegas : University of Nevada, Las Vegas – Department of Reprographic Services .
  • Cokins , G. 2001 . Activity-based cost management: An executive guide , NY : John Wiley & Sons, Inc. .
  • Cooper , R. 1989 . The rise of activity-based costing – part 4: what do activity-based cost systems look like? . Journal of Cost Management , : 38 – 49 .
  • Cooper , R. 1990 . Cost classification in unit based and activity-based manufacturing costs systems . Journal of Cost Management , 4 : 2 – 14 .
  • Cooper , R. and Kaplan , R. 1992 . Activity-based systems: measuring the costs of resource usage . Accounting Horizons , 6 : 1 – 11 .
  • DeFranco , A. and Noriego , N. 2000 . Cost Control in the Hospitality Industry , Upper Saddle River, New Jersey : Prentice Hall .
  • Dittmer , P. 2003 . Principles of Food, Beverage, and Labor Cost Controls , 7th , New York : John Wiley and Sons, Inc. .
  • Garrison , R. and Noreen , E. 1997 . Managerial accounting , 8th , NY : Irwin McGraw-Hill .
  • Hayes , D.K. and Huffman , L.M. 1985 . Menu analysis: A better way . Cornell Hotel and Restaurant Administration Quarterly , 26 : 64 – 70 .
  • Kaplan , R. and Cooper , R. 1992 . Measure costs right: no longer . Journal of Management Accounting Research , 1 : 2 – 15 .
  • Kasavana , M. and Smith , D. 1990 . Menu Engineering-A Practical Guide to Menu Analysis , revised , Okemos, MI : Hospitality Publications, Inc. .
  • Kasavana , M. and Smith , D. 1982 . Menu Engineering-A Practical Guide to Menu Analysis , Okemos, MI : Hospitality Publications, Inc. .
  • LeBrutto , S. , Ashley , R. and Quain , W. 1995 . Menu engineering: a model including labor . FIU Hospitality Review , 13 : 41 – 50 .
  • LeBrutto , S. , Ashley , R. and Quain , W. 1997 . Using the contribution margin aspect of menu engineering to enhance financial results . International Journal of Contemporary Hospitality Management , 9 : 161 – 167 .
  • Miller , J. 1980 . Menu Pricing and Strategy , Boston, MA : CBI .
  • Parsa , H. , Njite , D. and King , T. 2005 . Why Restaurants Fail . Cornell Hotel and Restaurant Quarterly , 46 : 304 – 322 .
  • Pavesic , D. 1985 . Prime numbers: finding your menu's strengths . Cornell Hotel and Restaurant Quarterly , 26 : 70 – 77 .
  • Raab , C. 2003 . “ The feasibility of activity-based costing in the restaurant industry ” . Las Vegas : Doctoral Dissertation, University of Nevada .
  • Raab , C. and Mayer , K. 2003 . Exploring the use of activity-based costing in the restaurant industry . International Journal of Hospitality and Tourism Administration , 4 : 25 – 48 .
  • Raab , C. , Mayer , K. , Ramdeen , C. and Ng , S. . The application of activity-based costing in a Hong Kong buffet restaurant . Conference Proceedings, CHRIE Annual Convention .
  • Raab , C. , Hertzman , J. , Mayer , K. and 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
  • Raab , C. , Shoemaker , S. and Mayer , K. 2006 . The Feasibility of Activity-Based Costing in the Restaurant Industry: An Innovative Way to Analyze your Menu . International Journal of Hospitality and Tourism Administration. , 9
  • Schmidgall , R. 1997 . Hospitality industry managerial accounting , 4th , Lansing, MI : Educational Institute – American Hotel & Motel Association .
  • Turney , P. 1991 . Common cents. The ABC performance breakthrough , Boston : Cost Technology .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.