Using time-driven activity-based costing in restaurant business: Levelled application of a case study

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dc.authoridEnes, Kemal/0000-0003-3488-314X
dc.contributor.authorEnes, Kemal
dc.contributor.authorKosan, Levent
dc.date.accessioned2025-03-17T12:27:13Z
dc.date.available2025-03-17T12:27:13Z
dc.date.issued2024
dc.departmentTarsus Üniversitesi
dc.description.abstractFor 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.
dc.identifier.doi10.1016/j.heliyon.2024.e25157
dc.identifier.issn2405-8440
dc.identifier.issue4
dc.identifier.pmid38370254
dc.identifier.scopus2-s2.0-85184763871
dc.identifier.scopusqualityQ1
dc.identifier.urihttps://doi.org/10.1016/j.heliyon.2024.e25157
dc.identifier.urihttps://hdl.handle.net/20.500.13099/2128
dc.identifier.volume10
dc.identifier.wosWOS:001185903200001
dc.identifier.wosqualityQ1
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.indekslendigikaynakPubMed
dc.language.isoen
dc.publisherCell Press
dc.relation.ispartofHeliyon
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_WOS_20250316
dc.subjectTime driven activity based costing
dc.subjectLeveled TDABC
dc.subjectCase study
dc.subjectLabor productivity
dc.titleUsing time-driven activity-based costing in restaurant business: Levelled application of a case study
dc.typeArticle

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