分析夜市鹽酥雞餐廳菜單項目之經營效率

Abstract

2018年公布的台北米其林指南，36家必比登推薦 (Bib Gourmand) 中有10家是街頭小吃，70家米其林餐盤中也有6家是街頭小吃，而這16家街頭小吃都位於知名夜市中，台北夜市裡的街頭小吃在國際上越來越受到矚目。因此本研究以台北市知名夜市裡的一家鹽酥雞餐廳為研究對象，自餐廳業者收集了2016年及2017年連續24個月的營運資料，其中2016年包含38個菜單項目、2017年包含48個菜單項目，利用產出導向 (Output Oriented) 資料包絡分析法 (Data Envelopment Analysis，DEA)，使用3項投入：總食材成本、總勞力成本和其他營業成本以及2項產出：總毛利 (營收–總食材成本–總勞力成本) 和銷售量，來評估菜單項目的效率，發現2016年及2017年的平均效率值分別為0.887及0.879。本研究以效率值和單位淨利將菜單項目區分為4個象限，以產出增量分析提供相對無效率的菜單項目改進的目標值，並對各個象限的菜單項目提出建議。本研究提供餐廳管理者菜單項目及餐廳經營策略改進的方向，以期增進餐廳的獲利能力。

In Taipei's Michelin Guide published in 2018, 10 of the 36 bib gourmand rated restaurants and a total of six from the 70 the plate rated Michelin foods were street food. The combined number of restaurants (16) were located in famous night markets. Street foods in Taipei’s night markets are gaining global attention. This study collected 24 month’s operation data during 2016 and 2017 from a Chinese-style fried chicken restaurant in a well-known night market in Taipei City. This study utilized three inputs (total food cost, total labor cost and other operating expenses) and two outputs (gross profit (revenue - total food costs - total labor costs) and number of sales) to assess 38 menu items in 2016 and 48 menu items in 2017 performance through the output-oriented data envelopment analysis. The average efficiency score in 2016 was 0.887, and was 0.879 in 2017. Furthermore, the study divided menu items into four quadrants based on efficiency score and unit net income, and adopted surplus-based analysis to assess the projected values for inefficient menu items, and then provided suggestions to improve menu items in each quadrant. The results of this study could assist the restaurant manager to modify the portfolios of menu items, adjust operating strategy and increase the profitability of the restaurant.