A Study on the Necessity of Cost Control through the Activity-Based-Costing in the Foodservice Industry

활동기준원가를 통한 외식기업의 원가관리 필요성에 대한 연구

In rapidly changing environments of Foodservice Industry, it would be leading companies have made constant efforts to establish efficient management through active involvement in management accounting. Especially the foodservice business in Korea needs more critical managerial environment to grow and develope as a going business, these management environment is changed according to deepening of the competition between foodservice companies and customer's wants. In order to succeed in this change of management environment, a new managerial policy is required which the economic environment, estimates the level and the direction of change and makes efficient use of various resources through internal control.