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Keywords: Activity based costing
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Journal Articles
Value management and activity based costing model in the Tunisian restaurant
Available to Purchase
International Journal of Contemporary Hospitality Management (2012) 24 (2): 269–288.
Published: 02 March 2012
...Amel Ben Hadj Salem‐Mhamdia; Bahia Bejar Ghadhab Purpose The purpose of this study is to show how using value management (VM) together with activity based costing (ABC) for menu analysis helps managers to estimate contribution margins more precisely and to analyze customer satisfaction. This new...
