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This study aims to develop a new menu analysis model using a time-based activity-based costing method which allocates costs to activities. In this new menu analysis model, in addition to food and beverage costs, labor and general production costs are taken together while calculating contribution margin. In this study, a mixed research method was utilized. An a la carte restaurant is considered in the study. Interview and observation techniques, which are qualitative research methods, were used to determine the activities in the restaurant. The activities were determined by a descriptive analysis of the interviews with the employees of the restaurant. In the quantitative part of the study, job sampling was used to determine the duration of the activities in the restaurant. Because job sampling is used to distribute the costs incurred in the restaurant to the activities, this method is not yet used in the field of gastronomy. Therefore, the durations that were previously used as estimates were actually determined. In this study, the aboyeur activity was also added to the activities in restaurants for the first time. As a result of the study, a new menu engineering model that enables cost-based menu analysis in restaurants is introduced. In this model, all costs incurred in restaurants are included in the cost analysis, and a contribution margin is calculated accordingly. In this respect, the model brings a new approach to menu analysis. [ABSTRACT FROM AUTHOR]

Weather factors have been shown to affect human behavior and mood. On the other hand, mood has a strong effect on total demand and demand for specific products. In this study, we have tested the effect of 17 different weather factors on the demand for specific restaurant menu items. We have also tested the effect of weather factors on the demand for different menu item categories, on hot and cold, and light, medium, and heavy menu items. The results indicate that different weather factors have different effects on different menu items and that the sales of some items are more affected by weather while others are not affected. These results can be used in the process of menu engineering and for the differential pricing of menu items according to the changes in weather factors. [ABSTRACT FROM PUBLISHER]

Traditional cost accounting systems in the manufacturing sector have been replaced in recent years by Activity Based Costing (ABC) systems. This study demonstrates the incorporation of ABC data into traditional Contribution Margin (CM) methods and provides food service managers with an improved tool for cost and profitability analysis. The study uses ABC data collected from a Quick Service restaurant (QSR) in the Southeastern United States. ABC methodologies, using qualitative methods, adapted from an established model for full-service restaurants, allowed for the tracing of overhead costs to individual menu items. Results reveal that ABC is a superior method for establishing overall menu profitability, and that a restaurant manager's menu management decisions will change dramatically if he or she is confronted with differing results from a contribution margin analysis and an ABC approach. [ABSTRACT FROM AUTHOR]