Abstract Background and purpose: The aim is to analyse the efficiency of small and medium-sized (SMEs) restaurant enterprises in Slovenia after the government’s implementation of fiscal cash registers in January 2016. Strict financial supervision and the introduction of fiscal cash registers resulted in increased officially registered sales revenues, higher taxes, and more available and reliable financial data. No previous study has analysed restaurants’ efficiency in the country, as, due to fiscal malpractice, accounting data have not provided a reliable source for accurate efficiency evaluation. Design/Methodology/Approach: Efficiency was assessed using Data Envelopment Analysis (DEA), based on secondary-financial data provided by the national tax authorities. Data were gathered from 142 independently run restaurant SMEs in 2017. Results: The average efficiency score of Slovene restaurant SMEs is 85%, which indicates that, on average, restaurants have to increase their efficiency level by 15% in order to improve their efficiency according to the most efficient (best-performing) units under comparison. Our research results indicate a relatively successful and comparable level of efficiency performance in comparison to those found in previous international studies. The results also reveal that the patterns of conducting business operations in terms of efficient management are relatively similar across the restaurant sector. Surprisingly, in terms of determining the influence of different groups of operational variables on restaurants’ efficiency performance, the research results indicate that only operational financial variables (costs of goods sold, labour costs, and depreciation) influence efficiency performance, while managers’ demographic characteristics (gender, age, education, years of experience) and restaurants’ physical characteristics (size, number of competitors, location) have no statistically significant influence on restaurants’ efficiency in achieving net sales revenues. Conclusion: Secondary-financial data represent a valuable source of information for restaurant companies’ efficiency analysis. The use of selected variables enables an internationally comparable benchmarking process and facilitates the improvement of restaurants’ efficiency performance. It is suggested that future research include longitudinal data and focus on the systematic analysis of other variables (e.g., managers’ psychographic characteristics) that might influence restaurants’ efficiency performance.

中文翻译：

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实施财政收款后小经济体餐馆的效率分析：斯洛文尼亚为例

摘要背景与目的：分析政府于2016年1月实施财政收款机后，斯洛文尼亚中小型饭店企业的效率。严格的财务监管和引入财政收款机导致正式注册的销售收入，更高的税收以及更多可用和可靠的财务数据。以前的研究都没有分析该国餐馆的效率，因为由于财政不当行为，会计数据不能为准确的效率评估提供可靠的来源。设计/方法/方法：效率是根据国家税务部门提供的二次财务数据，使用数据包络分析（DEA）进行评估的。2017年收集了来自142家独立经营的餐馆中小型企业的数据。结果：斯洛文尼亚餐厅中小企业的平均效率得分为85％，这表明，根据比较中最高效（表现最好）的单位，餐厅平均必须将其效率水平提高15％，才能提高效率。我们的研究结果表明，与以前的国际研究相比，该公司的效率绩效水平相对较高且相当。结果还表明，就餐饮业而言，就有效管理而言开展业务运营的模式相对相似。出乎意料的是，在确定不同类别的运营变量对餐厅效率绩效的影响方面，研究结果表明，只有运营财务变量（商品销售成本，人工成本，和折旧）影响效率绩效，而经理的人口统计学特征（性别，年龄，学历，工作年限）和餐馆的自然特征（大小，竞争对手数量，位置）对餐馆实现净销售额的效率没有统计学上的显着影响收入。结论：次级财务数据代表了饭店公司效率分析的宝贵信息来源。使用选定的变量可以实现国际可比的基准测试过程，并有助于提高餐馆的效率表现。建议未来的研究应包括纵向数据，并集中于对可能影响餐馆效率表现的其他变量（例如，经理的心理特征）进行系统分析。