외식기업의 원가구조 사례분석과 원가관리방안에 관한 연구

A Study on Analyzing the Cost Structure and Cost Management Methods in Food and Beverage Firms

The food & beverage industry in Korea has been developed since 1978. The different types of restaurants have been launched and competed in the food & beverage market. So the food & beverage market has been bigger and bigger. But this rapid growth has faced with difficulties because of Korean economic recession. The purpose of this study is focused on analyzing the cost of restaurant operating and suggesting the effective way of cost management. To fulfil the purpose, three restaurants were selected for the case study. The cost structure analysis was focused on a profit and loss, operating expense and management performance. And we suggested activity based costing, responsible accounting system, throughput costing and target costing, as the effective way of cost management.