以時間導向作業基礎成本制度訂定連鎖餐廳菜單項目決策之研究
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2013
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隨著國內的外食人口不斷增加，國內餐飲市場的成長與餐廳家數的逐漸增加也帶來競爭激烈，過去餐廳的管理者僅以食材成本評估每道餐點的獲利性，並未考慮獲利性與顧客滿意程度，因此無法了解顧客的需求與各餐點的利潤，強化經營績效。現有研究餐廳績效的文獻中，主要以單一餐廳為主，因此本研究目的在探討連鎖餐廳每道餐點的利潤程度與暢銷程度，並從顧客的角度了解餐點的滿意程度。研究期間於2013年2月及3月針對連鎖餐廳進行資料收集，包括餐點銷售的數量、食材成本與非食材成本的相關資訊以及顧客滿意度問卷，並使用時間導向作業基礎成本制度(Time-Driven Activity-Based Costing, TDABC)為研究方法，歸屬每道餐點的非食材成本。實證結果得知，過去只以暢銷程度或營業收入或食材成本作為餐點更換之標準是較不公允的方法，透過利潤程度以及顧客滿意度的構面，能夠使管理者更全面的評估餐點是否需要進行改善。研究結論為根據利潤程度、暢銷程度與顧客滿意度等三個面向將餐點分類的象限表，是可以作為連鎖餐廳業者提供菜單項目設計與改善的參考。未來研究可延伸至將TDABC建立系統化資訊並應用至連鎖餐廳，可以更增加應用之範圍與可行性。同時深入探討地區性因素對於連鎖餐廳菜單設計之影響。
The competition of restaurant is getting higher. Most of the restaurant managers measure the profitability only by food costs and never take profitability and customer satisfaction into consideration. Previous studies regarding to the cost of restaurant were only select one restaurant as research sample. We use restaurant chains as research sample to solve this limit. This research takes place on February and March in 2013. Data collections were held at two different stores, including each menu item’s sales volume and customer satisfaction survey. TDABC had being applied to calculate each menu item’s non-food cost. The empirical results indicated that using the analysis of profitability and customer satisfaction is a more adequate method to evaluate whether if the menu items needed to be modify or not. The conclusion shows that a three-dimensional chart with eight quadrants could provide restaurant managers some advice for menu designs and improvements.
The competition of restaurant is getting higher. Most of the restaurant managers measure the profitability only by food costs and never take profitability and customer satisfaction into consideration. Previous studies regarding to the cost of restaurant were only select one restaurant as research sample. We use restaurant chains as research sample to solve this limit. This research takes place on February and March in 2013. Data collections were held at two different stores, including each menu item’s sales volume and customer satisfaction survey. TDABC had being applied to calculate each menu item’s non-food cost. The empirical results indicated that using the analysis of profitability and customer satisfaction is a more adequate method to evaluate whether if the menu items needed to be modify or not. The conclusion shows that a three-dimensional chart with eight quadrants could provide restaurant managers some advice for menu designs and improvements.
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連鎖餐廳, 時間導向作業基礎成本制度, 菜單項目決策, 顧客滿意度, Restaurant Chains, Time Driven Activity-Based Costing, Menu decision Making, Customer satisfaction