외식기업의 원가구조 사례분석과 원가관리방안에 관한 연구

• 영문명: A Study on Analyzing the Cost Structure and Cost Management Methods in Food and Beverage Firms
• 발행기관: 한국외식경영학회
• 저자명: 유희경(Yu Hee Kyung) 김수정(Kim Su Jeong)
• 간행물 정보: 『외식경영연구』9권 1호, 133~151쪽, 전체 19쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2006.03.31

영문 초록

The food & beverage industry in Korea has been developed since 1978. The different types of restaurants have been launched and competed in the food & beverage market. So the food & beverage market has been bigger and bigger. But this rapid growth has faced with difficulties because of Korean economic recession. The purpose of this study is focused on analyzing the cost of restaurant operating and suggesting the effective way of cost management. To fulfil the purpose, three restaurants were selected for the case study. The cost structure analysis was focused on a profit and loss, operating expense and management performance. And we suggested activity based costing, responsible accounting system, throughput costing and target costing, as the effective way of cost management.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 사례 조사 및 분석

Ⅳ. 외식기업의 원가관리 방안

Ⅴ. 결론

참고문헌

키워드

Cost management A Profit and Loss Operating expense Management performance The effective way of cost management