Menu engineering analysis using time based activity based costing in food and beverage enterprises: A mixed method study

Food and beverage businesses use menu analysis methods to evaluate their businesses in many respects. One of the main reasons for menu analysis is the desire to access cost information. Businesses survive as long as they can control the costs of their production. In this respect, menu analysis becomes a vital feature for food and beverage businesses. The subject of the research is to determine the costs incurred in food and beverage establishments and to perform the menu analysis application again with these costs. In this study, menu engineering method is used as a menu analysis method. Within the scope of the research, menu analysis was applied to the menu of a 1st class restaurant with tourism operation certificate. Mixed method research was used in the study. In this study, qualitative research methods were used to determine the activities occurring in food and beverage enterprises, quantitative research methods were used to determine the duration, cost of the identified activities and to make menu engineering analysis. In the study, work sampling analysis was used to determine durations and time based activity costing was used to determine costs. As a result of the research, it is seen that the activities in food and beverage establishments are in two parts. It is another result of the study that calculating costs with these activities will provide more accurate information to the enterprise in the contribution calculation. As a result of the study, it is found that work sampling, one of the time based activity costing and work study methods, is suitable for food and beverage enterprises which is a service enterprise. Keywords: Work Sampling, Menu Engineering, Time Based Activity Costing, Food and Beverage Business