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Analysis of Restaurants’ Operations Using Time-Driven Activity-based Costing (TDABC): Case Study
Journal of Quality Assurance in Hospitality & Tourism Pub Date : 2020-12-01 , DOI: 10.1080/1528008x.2020.1848745
Abdallah M. Elshaer 1
Affiliation  

ABSTRACT

In today’s competitive environment, the analysis of activities is not just about looking at the overall report of profit and loss but more in understanding which of the activities add value and which are identified as wastes. This study examines the implementation of Time-Driven Activity-based Costing (TDABC) to analyze the operations of restaurants and also explores its validity as an approach for mapping the value streams of the operational activities. For this purpose, a case study is planned to reprocess both direct and indirect costs of a restaurant using TDABC. Thus, an observation process is performed to gather the relevant data, besides investigating the case restaurant’s cost accounting system. In this paper, two analytical techniques (TDABC & VSM) are combined to identify both the true costs of the operational activities as well as distinguishing the non-value-added activities. The results have revealed that TDABC appears to be a very feasible approach for both setting the correct cost of operations in restaurants and mapping the source of value-added activities.



中文翻译:

使用时间驱动的基于活动的成本核算 (TDABC) 分析餐厅的运营:案例研究

摘要

在当今竞争激烈的环境中,对活动的分析不仅仅是查看损益的整体报告,而是更多地了解哪些活动增加了价值,哪些活动被认定为浪费。本研究检验了时间驱动的基于活动的成本核算 (TDABC) 的实施情况,以分析餐馆的运营,并探讨其作为绘制运营活动价值流的方法的有效性。为此,计划进行一个案例研究,以使用 TDABC 重新处理餐厅的直接和间接成本。因此,除了调查案例餐厅的成本会计系统外,还进行了观察过程以收集相关数据。在本文中,两种分析技术(TDABC 和 VSM)被结合起来识别运营活动的真实成本以及区分非增值活动。结果表明,TDABC 似乎是一种非常可行的方法,既可以设定餐厅的正确运营成本,又可以绘制增值活动的来源。

更新日期:2020-12-01
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