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| Titel: |
The Application of Activity-Based Costing in a Hong Kong Buffet Restaurant |
| Auteur: |
Raab, Carola Mayer, Karl Ramdeen, Collin Ng, Steve |
| Verschenen in: |
International journal of hospitality and tourism administration |
| Paginering: | Jaargang 6 (2005) nr. 3 pagina's 11-26 |
| Jaar: |
2005-11-29 |
| Inhoud: |
Previous research has shown that Activity Based Costing is a feasible method for establishing overall menu profitability. In this study, a model for Activity Based Costing that had been applied to a fine dining restaurant was tested in a buffet style restaurant in Hong Kong, China. The outcome of this study indicates that the restaurant model could also be applied to a buffet style restaurant with good results. In addition, the model was able to trace undistributed operating expenses to individual dinner buffet items, thereby revealing that every time the restaurant sold a dinner buffet, it realized a loss of HK $33. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
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