Linassi, Rossano; Alberton, Anete; Marinho, Sidnei Vieira - In: International Journal of Contemporary Hospitality Management 28 (2016) 7, pp. 1417-1440
Purpose This paper aims to examine whether using menu engineering (ME) together with activity-based costing (ABC) for menu analysis provides new insights into true menu profitability. The traditional ME approach only uses food costs to determine the contribution margin (CM) of individual menu...