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University of Massachusetts - Amherst ScholarWorks@UMass Amherst external CHRIE Conference-Refereed Track 2010 ICHRIE Conference Jul 31st, 8:30 AM - 9:30 AM Menu Analysis for Coffee cop Operation: victimisation Activity-Based Costing Hyun-Oh Kang Texas Tech University, ho.kang@ttu.edu Sang-Mook Lee Texas Tech University, sm.lee@ttu.edu new-fangled Hoon Kim The University of Mississippi, ykim@olemiss.edu Hyun-Oh Kang, Sang-Mook Lee, and Young Hoon Kim, Menu Analysis for Coffee Shop Operation: Using Activity-Based Costing (July 31, 2010). International CHRIE Conference-Refereed Track. penning 2. http://scholarworks.umass.edu/refereed/CHRIE_2010/Saturday/2 This Empirical Refereed Paper is brought to you for free and open access by the Hospitality & touristry Management at ScholarWorks@UMass Amherst. It has been accepted for inclusion in International CHRIE Conference-Refereed Track by an authorized administrator of ScholarWorks@UMass Amherst. For more information, satisfy contact scholarworks@library.umass.edu. Kang et al.: Menu Analysis for Coffee Shop Operation posting ANALYSIS FOR COFFEE SHOP OPERATION: USING ACTIVITY-BASED be Hyun-Oh Kang Texas Tech University Lubbock, Texas, U.S.A. Sang-Mook Lee Texas Tech University Lubbock, Texas, U.S.A.

and Young Hoon Kim The University of Mississippi Oxford, Mississippi, U.S.A. snatch In the highly competitive coffee shop seam a more accurate menu-pricing method is needed to maximise profit. By applying Activity-Based Costing ( rudiment) system to original menu-engineering methods, managers of a origin can be informed about the actual greet and contribution margin of each menu item. This study demonstrates the feasibility of a modified menu-engineering method using ABC theory applied to the operation of a coffee shop. The results show that ABC can be an efficient method for maximizing overall profit of a coffee shop business. Key delivery Activity-Based Costing, coffee shop, menu engineering... If you want to get a full(a) essay, order it on our website: Orderessay

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