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研究生:周台龍
研究生(外文):Tai-Lung Chou
論文名稱:應用資料包絡分析法探討時間導向作業基礎成本制之菜單工程分析
論文名稱(外文):Time-Driven Activity-Based Costing Menu Engineering Using Data Envelopment Analysis
指導教授:陳貴凰陳貴凰引用關係
指導教授(外文):Kaui-Hwang Chen
口試委員:簡淑華吳政和
口試委員(外文):Shu-Hua ChienCheng-Ho Wu
口試日期:2014-06-13
學位類別:碩士
校院名稱:靜宜大學
系所名稱:觀光事業學系
學門:民生學門
學類:觀光休閒學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:中文
論文頁數:64
中文關鍵詞:菜單工程分析時間導向作業基礎成本制資料包絡分析法
外文關鍵詞:Menu Engineering AnalysisTime-Driven Activity Based CostingData Envelopment Analysis
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傳統菜單工程分析從餐點銷量、邊際貢獻和食材成本占售價比率等投入產出變數,進行菜單內容的分類與調整的研究,此方法無法獲得餐點的總成本與淨利的正確訊息,也無法同時處理多投入與多產出變數的分析。因此本研究嘗試以時間導向作業基礎成本制來計算餐點生產的總成本,並且以生產績效分析的觀點應用資料包絡分析法,在同時考量多投入與多產出變數下進行菜單工程分析,希冀在經營實務上能提供業者更多的改善訊息,做為生產效率提升的改進參考。本研究發現在22道餐點中有4道餐點績效數值落於純技術效率值與總技術效率值皆為優良之區域中,也有8道餐點績效數值落於純技術效率值與總技術效率值皆為普通之區域中,此8道餐點應為管理者主要進行改善之對象。因此,本研究建議業者在餐點生產績效分析上:(1)減少「餐點成本」的部份,可就產品的內容予以調整,但是在調整的時候也需注意到整體餐點群的多樣性,符合各樣消費者的需求。(2),在「人工成本」上,顯示仍需注意內場與外場的工作時間是否有「閒置期間」,以降低人工成本。然而,是否意謂必須減少人力尚需謹慎考量,因為人力多寡某種程度可以代表服務品質高低,人力過度閒置當然不宜,但是人力過於縮減緊繃,也將會對於服務品質造成即刻的影響。(3)在內場「材料準備時間」上,有些餐點的時間較長,需要予以縮減。上面所討論的改善方向,提供業者參考,希冀可以增加業者整體生產績效,最終提升餐廳整體的獲利。

Traditional menu engineering analysis uses sales volume, contribution margin, and food-cost percentage to segment menu items to upgrade the profitability of their business. This method has some major shortcomings, no real total cost and profit of menu items can be obtained nor can multi input variables and output variables be processed through this way, so this research tries to use TDABC to calculate real total cost. Also, from the perspective of productivity performance analysis, this research applies DEA method to conduct analysis of menu engineering. Through this analysis, this paper hopes to offer more improved message to restaurant dealers on which serve as improved references of performance improvement. The findings about 22 menu items performance value reveals that there are 4 menu items are excellent, and 8 menu items are worst, and these 8 items should be the object that the manager has to improve. Therefore, this research offers some suggestions. Firstly, cutting down the proportion of “food cost” and adjusts the product by its content. However, when adjusting the product, it is also needed to notice the diversity of menu items which is to line with the needs of the consumers. Secondly, on labor cost, it shown that it is still needed to notice whether the work time of restaurant infield and outfield have some idle period, which should be decrease. However, whether or not to shorten labor still needs to be fully considerate, because the number of labor can represent the quality of services to some extent. Excessive labor idle is of course not suitable, but excessive labor reduction will also affect the quality of services instantly. Lastly, on preparation time of food material, the time of some menu items are longer which is needed to be shorten. The ways to improve discussed above can be taken as references for the dealers, hoping to increase the productivity performance of the study case, and eventually increase the profit of the restaurant as a whole.
摘要 Ⅱ
Abstract Ⅲ
目錄 Ⅳ
表目次 Ⅵ
圖目次 Ⅷ
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究流程 6
第四節 研究範圍 7
第二章 文獻回顧 8
第一節 菜單工程 8
第二節 作業基礎成本制 16
第三節 資料包絡分析法 21
第三章 研究設計與實施方法 26
第一節 研究流程 26
第二節 研究對象 27
第三節 研究方法 28
第四章 研究結果 33
第一節 時間導向作業基礎成本制 33
第二節 生產績效評估 43
第五章 結論與建議 55
第一節 結論 55
第二節 建議 58
參考文獻 60
附錄 64
附錄一 22道漢堡餐點分析代號與全名對照表 64
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