... costs, cost centers, production effort units and activity-based costing (ABC), for example (Bornia, 2010 ; Bernardi, 2010). However, what is often observed is that the majority of restaurant businesses ignore the principles of formal cost allocation and base their decisions merely on the competition...

...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...

...Ilhan Dalci; Veyis Tanis; Levent Kosan Purpose The purpose of this paper is to show the implementation of customer profitability analysis (CPA) using time‐driven activity‐based costing (TDABC), in a Turkish hotel. Design/methodology/approach A case study was conducted in a four‐star hotel...

...Carola Raab; Karl Mayer; Stowe Shoemaker; Steve Ng Purpose This paper aims to demonstrate how activity‐based pricing can be applied in a restaurant setting by combining the use of price sensitivity measurement with activity‐based costing. Design/methodology/approach Data are collected...

...Carola Raab; Karl Mayer Purpose This research paper aims to examine whether using menu engineering (ME) together with activity‐based costing (ABC) for menu analysis gives new insights about true menu profitability. The traditional ME approach only uses food cost to determine the contribution...