The Use of Time-Driven Activity Based Costing in Menu Engineering: Application in a Fine-Dining Restaurant
Keywords:
Time-Driven activity, Based costing, Menu engineering, Menu analysis, Fine-Dining restaurantAbstract
The main purpose of the study is to reveal the importance of Time-Driven Activity Based Costing in menu analysis process. Therefore, Menu Engineering was used as a menu analysis method and the results of the traditional Menu Engineering and Time-Driven Activity Based Costing applied in Menu Engineering were evaluated comparatively. In the research, a case study was conducted in a fine dining restaurant in Antalya and only dinner menu was taken into consideration. The data were collected through face-to-face interviews, observation and document review. At the end of the study, it was determined that there is a difference of 10% between the results of the applications. The A8 menu
item identified as the dogs was changed into the puzzles, B6 which was the puzzles changed into the dogs and the A7 which was the plowhorses changed into the stars as the result of Menu Engineering with Time-Driven Activity Based Costing. These results make the limitations of the traditional Menu Engineering clearer and give practical clues on why Time-Driven Activity Based Costing is necessary in the menu analysis.
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