Using time-driven activity-based costing in restaurant business: Levelled application of a case study
Heliyon 10 (2024) e25157
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Heliyon
2024
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oai:https:--thuvienso.hoasen.edu.vn:123456789-153232024-06-11T03:08:36Z Using time-driven activity-based costing in restaurant business: Levelled application of a case study Enes, Kemal Kosan, Levent Time driven activity based costing, Leveled TDABC, Case study, Labor productivity Heliyon 10 (2024) e25157 For better profitability, all restaurants should target maximizing workers’ productivity, especially in fine dining establishments. In this context, cost knowledge is fundamental information needed for managerial decision-making, such as capacity, pricing, product mix, and profitability analyses. Calculating food costs in recipes can be done easily if only material costs are considered. However, it is quite difficult to associate labor costs and general overhead costs with food production and incorporate them into the calculations. The Time-Driven Activity-Based Costing (TDABC) system is an effective way to calculate the cost of labor based on the time spent by workers during food production. This research applies the TDABC system in a case study conducted in a 5-star luxury hotel’s fine dining restaurant to investigate labor cost. Furthermore, it suggests a different approach by enhancing the existing TDABC system formula, which considers workers with different skills and their associated costs (Leveled TDABC). The findings of this research demonstrate that this approach provides more efficient results and allows for a more detailed and effective understanding of idle capacities and labor productivity. 2024-06-11T03:08:32Z 2024-06-11T03:08:32Z 2024 Article https://thuvienso.hoasen.edu.vn/handle/123456789/15323 en application/pdf Heliyon |
| institution |
Trường Đại học Hoa Sen |
| collection |
DSpaceHS |
| language |
English |
| topic |
Time driven activity based costing, Leveled TDABC, Case study, Labor productivity |
| spellingShingle |
Time driven activity based costing, Leveled TDABC, Case study, Labor productivity Enes, Kemal Kosan, Levent Using time-driven activity-based costing in restaurant business: Levelled application of a case study |
| description |
Heliyon 10 (2024) e25157 |
| format |
Article |
| author |
Enes, Kemal Kosan, Levent |
| author_facet |
Enes, Kemal Kosan, Levent |
| author_sort |
Enes, Kemal |
| title |
Using time-driven activity-based costing in restaurant business: Levelled application of a case study |
| title_short |
Using time-driven activity-based costing in restaurant business: Levelled application of a case study |
| title_full |
Using time-driven activity-based costing in restaurant business: Levelled application of a case study |
| title_fullStr |
Using time-driven activity-based costing in restaurant business: Levelled application of a case study |
| title_full_unstemmed |
Using time-driven activity-based costing in restaurant business: Levelled application of a case study |
| title_sort |
using time-driven activity-based costing in restaurant business: levelled application of a case study |
| publisher |
Heliyon |
| publishDate |
2024 |
| url |
https://thuvienso.hoasen.edu.vn/handle/123456789/15323 |
| work_keys_str_mv |
AT eneskemal usingtimedrivenactivitybasedcostinginrestaurantbusinesslevelledapplicationofacasestudy AT kosanlevent usingtimedrivenactivitybasedcostinginrestaurantbusinesslevelledapplicationofacasestudy |
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