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KMID : 0123420060110050642
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Korean Journal of Community Nutrition
2006 Volume.11 No. 5 p.642 ~ p.649
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Using Activity-Based Cost in Menu Engineering for Restaurant Menu Analysis
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Lee Bong-Shik
Shin Seo-Young
Choi Mi-Kyung
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Abstract
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The purposes of this study were to investigate methods of applying activity-based cost to menu engineering and to
examine the feasibility. A total of 6 menu items of XYZ restaurant in Seoul were selected and the ledger of September
2005 was used for menu analysis. The menu mix percent of beef sirloin steak (61.95%) and beef tenderloin steak
(17.13%) were labeled as high, whereas BBQ pork ribs (4.94%), salmon fillet (2.66%), seafood platter (5.77%), and
teriyaki chicken (7.56%) showed low menu mix percent. In addition, the contribution margin for BBQ pork ribs (29,000
won), salmon fillet (25,810 won), seafood platter (22,400 won), and teriyaki chicken (22,000 won) were higher than the
average contribution margin (21,957 won), and those for beef sirloin steak (21,200 won) and beef tenderloin steak
(21,900 won) were lower than average. When popularity and contribution margin were applied in menu engineering,
BBQ pork ribs, salmon fillet, seafood platter and teriyaki chicken were classified as puzzles and beef tenderloin steak and
beef sirloin steak as plowhorses. Menu engineering using popularity and operating profit, which was calculated from
activity-based cost, also gave the same results, whereas the additional label for activity cost placed BBQ pork ribs and
salmon fillet in the brain teaser category. Ranking analysis on variables estimating menu profitability using Spearman’s
ρ revealed that there were no significant correlation between variables, which means the estimation of menu
item profitability could differ by methods of analysis. With these results, it was concluded that activity-based cost would
help to establish more detailed marketing strategy for a restaurant. (Korean J Community Nutrition 11(5) : 642 ~ 649, 2006)
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KEYWORD
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menu analysis, menu engineering, activity-based cost, restaurant
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