以延伸性菜單工程+ TDABC探討東、西式餐廳績效評估之實證研究
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2022
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餐飲產業成長快速，卻也是競爭激烈、淘汰率極高的市場，所以餐廳的營運績效管理應列為首要之目標。但以往餐廳經理人多僅以食材成本評估各菜單品項的獲利性，且往往以個人經驗或餐點的銷售數量，來判斷如何增加或刪除菜單上的品項，並未考慮到人事及其他營業成本，這樣無法真實了解各菜單品項的利潤程度。因此，本研究以菜單工程法 (Menu Engineering, ME) 為基礎，並使用時間導向作業基礎成本制 (Time-Driven Activity Based Costing, TDABC) 來計算各菜單品項的成本歸屬，再由二軸四象限延伸發展為三軸 (烹飪時間、受歡迎程度、利潤程度) 八象限菜單工程，來分析比較東式餐廳171項菜單品項數及西式餐廳71項菜單品項數之利潤程度。研究期間為2020年10月至2021年11月，針對餐廳進行資料採礦清洗與量測，包括餐點銷售數量、作業流程及時間、食材成本與其他營業費用等相關資訊。本研究結果證實三軸八象限：延伸性菜單工程能有效計算出各菜單品項的真實成本歸屬及使作業流程更加透明外，並能幫助餐廳經理人根據八象限之相對位置，以更科學的方法對各菜單品項做出正確的管理決策，進而提升餐廳績效。
The hospitality industry is growing rapidly, and it is also a market with fierce competition and high elimination. Therefore, restaurants should consider operation performance management as the first priority. Traditionally, restaurant managers mostly adjust menu items and assess profitability by food costs, sales, or even personal experiences, while labor costs and other operation costs are not included. Hence, the actual profitability of the menu items could not be fully understood. This study utilizes 3-axis menu engineering (ME) combined with time-driven activity-based costing (TDABC) to compare the profitability of a western-style restaurant and an eastern-style restaurant.Based on ME with TDABC, this study calculates the cost attribution of each menu item. The quadrant is extended into an octant analysis with three axes (cooking time, popularity, and earning) to analyze and compare the profitability of menu items in Eastern and Western restaurants. The research period is from October 2020 to November 2021 with data mining, cleansing and measurement for restaurants, including relevant information such as the number of meals sold, operating procedures and time, ingredient costs and other operating expenses. The results of this study confirmed that the extended octant analysis with three axes can effectively calculate the real cost attribution of each menu item and make the operation process more transparent. The method makes correct management decisions for each menu item, thereby improving restaurant performance.
The hospitality industry is growing rapidly, and it is also a market with fierce competition and high elimination. Therefore, restaurants should consider operation performance management as the first priority. Traditionally, restaurant managers mostly adjust menu items and assess profitability by food costs, sales, or even personal experiences, while labor costs and other operation costs are not included. Hence, the actual profitability of the menu items could not be fully understood. This study utilizes 3-axis menu engineering (ME) combined with time-driven activity-based costing (TDABC) to compare the profitability of a western-style restaurant and an eastern-style restaurant.Based on ME with TDABC, this study calculates the cost attribution of each menu item. The quadrant is extended into an octant analysis with three axes (cooking time, popularity, and earning) to analyze and compare the profitability of menu items in Eastern and Western restaurants. The research period is from October 2020 to November 2021 with data mining, cleansing and measurement for restaurants, including relevant information such as the number of meals sold, operating procedures and time, ingredient costs and other operating expenses. The results of this study confirmed that the extended octant analysis with three axes can effectively calculate the real cost attribution of each menu item and make the operation process more transparent. The method makes correct management decisions for each menu item, thereby improving restaurant performance.
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Keywords
菜單分析, 菜單工程, 時間導向作業基礎成本制, Menu Analysis, Menu Engineering, Time-Driven Activity-Based Costing