Review of Research: Application of Activity-Based Costing in the Catering Industry

Shuai Yang

doi:10.54097/7vdb7d94

Authors

Shuai Yang

DOI:

https://doi.org/10.54097/7vdb7d94

Keywords:

Activity-Based Costing (ABC), Food Service Industry, Cost Drivers, Literature Review

Abstract

This study initially focuses on the application of Activity-Based Costing (ABC) in the catering industry. Prior to conducting literature review, two key questions were posed: "How is ABC implemented in the catering sector? What impacts does its application have on the industry?" Subsequently, a literature analysis methodology was employed to evaluate the collected studies. After three rounds of screening, 11 research papers with significant academic value were identified. Through systematic analysis of the selected literature, this study comprehensively examines research methodologies, implementation approaches, and achieved outcomes, providing thorough responses to the aforementioned questions.

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References

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