Purpose – This research paper aims to examine whether using menu engineering (ME) together with activity‐based costing (ABC) for menu analysis gives new insights about true menu profitability. The traditional ME approach only uses food cost to determine the contribution margin of individual...

Purpose – This paper aims to demonstrate how activity‐based pricing can be applied in a restaurant setting by combining the use of price sensitivity measurement with activity‐based costing. Design/methodology/approach – Data are collected at a Hong Kong buffet restaurant, based on...

Purpose – How do we measure the success of a hotel business? What factors determine performances? This paper seeks to explore the responses which researchers and practitioners have given to these questions in the last 20 years. Design/methodology/approach – The paper is based on the analysis...

Purpose – The purpose of this paper is to illustrate new methods of examining structural differences among segmented markets beyond comparing merely univariate variable mean scores, so as to help marketers and researchers gain better insights into segment differences for meaningful strategy...

Purpose – The goal of the present conceptual paper is to integrate two streams of literature related to service failures: customer complaining behaviors (CCB) and service recovery literature. The suggested conceptual framework intends to broaden the thinking on consumers' complaint handling...

Purpose – Since the advent of non‐proprietary technologies fostered by the internet, the travel distribution model has been subjected to significant changes. One of the primary changes has been the expanding potential of interoperability between systems brought about the advent of extended...

Purpose – The paper aims to examine the activity‐based costing (ABC) method as a feasible and appropriate tool for the casino and hotel industry to apply to support kitchens in order to eliminate the monthly allocation of overhead based on variable costs. Design/methodology/approach – Data...

Purpose – The purpose of this paper was to explore the ways travel intermediaries (online travel agencies (OTAs) and travel meta sites) used throughout the distribution value chain engaged in relationships with travel suppliers. Design/methodology/approach – The multiple‐case study...

Purpose: This study models cost-efficiency against revenue for hotels in the Pearl River Delta (PRD) – in Guangzhou, Hong Kong and Macau – by considering regional differences and weight restrictions on revenue output. Design/methodology/approach: The authors modified and applied a...