외식업체의 활동기준원가 산출을 위한 사례연구

• 영문명: Case Study on the Activity-Based Cost Accounting of the Food Service Industry
• 발행기관: 한국외식경영학회
• 저자명: 문성식(Sung Sik Moon) 강병남(Byong Nam Kang)
• 간행물 정보: 『외식경영연구』13권 5호, 95~113쪽, 전체 19쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2010.12.31

영문 초록

This research figured out Activity-based Cost[hereinafter ABC] by menu and customer`s purchasing channel using sales, management and customer data of the foodservice industry. For this purpose, this research used sales data of menus and the cost information data related to manufacturing and sales from Jan.1, 200(*) until Dec. 31. at the foodservice industry specializing in pizza located Jeonlabuk-do. In addition, this research made a definition of the activity of the proper business by collecting quantitative data through several interviews with the proper business owner and figured out a cause of costs by securing the accounting ledger and profit & loss statement of the proper business. The results are as follows: First, Menu for each channel depending on the customer`s order was the cost difference Second, Spaghetti Material cost ratio of 40%, but abc is not a profit. (excluding takeout) Third, ABC ratio and Material cost ratio was 28% difference on average.

키워드

Activity-based Cost Definition of the activity