Дослідження методів калькуляції вартості продуктів мікропідприємствами громадського харчування в місті Пагадіан: кейс-стаді
Анотація
Це дослідження аналізує методи калькуляції вартості продуктів, які застосовують мікропідприємства громадського харчування в місті Пагадіан, зосереджуючись на тому, як власники справляються з операційними викликами, фінансовими обмеженнями та ринковою конкуренцією. Керуючись теорією перспектив, дослідження розглядає процеси прийняття рішень щодо вибору конкретних методів калькуляції та їх вплив на сталість бізнесу. За допомогою якісних методів дані були зібрані через інтерв’ю з власниками мікропідприємств громадського харчування, що дало змогу отримати детальне розуміння їхніх практик і труднощів. Результати виявили два основні підходи до калькуляції: калькуляція на основі інгредієнтів та повна калькуляція. Ці методи підкреслюють зусилля власників щодо забезпечення точності, контролю витрат і збереження якості в умовах нестабільного ринку та обмежених ресурсів. Виокремлено ключові теми, зокрема пріоритетність сталості та якості, потреба в гнучкості у калькуляції та постачанні, а також вплив зовнішніх факторів, таких як регуляторні вимоги та ринкова волатильність. Крім того, власники стикаються з труднощами у відстеженні витрат, забезпеченні відповідності нормам і оптимізації операційної ефективності. На основі результатів дослідження запропоновано практичні рекомендації для підвищення сталості та прибутковості, зокрема впровадження цифрових інструментів для відстеження витрат, програм навчання персоналу, розвитку партнерств із постачальниками та використання інноваційних стратегій меню. Це дослідження сприяє розумінню того, як мікропідприємства громадського харчування приймають стратегічні рішення в умовах невизначеності, і надає практичні ідеї для підтримки їхнього зростання та стійкості на конкурентних ринках.
Завантаження
Посилання
Abidemi, A. (2024). The role of technology and automation in streamlining business processes and productivity for SMEs. International Journal of Entrepreneurship, 7, 25–42. Retrieved from https://doi.org/10.47672/ije.2510
Akan, D. (2022). Marginal costing and the performance of manufacturing companies in Nigeria. Journal of Accounting, Finance and Management Discovery, 5, 113–130. Retrieved from http://surl.li/lyvroo
Al-Musawi, A., & Allamy, N. (2021). Process costing: Cost of production reporting. Ministry of Higher Education & Scientific Research. Retrieved from http://surl.li/mkmgfk
Alonso, A. D., & Krajsic, V. (2015). Cost management and small restaurant businesses: A complex balance and the role of management. International Journal of Revenue Management, 1–19. Retrieved from https://doi.org/10.1504/IJRM.2014.067331
Andaya, R. A., & Noroña, M. (2021). A supply chain environmental sustainability model for micro-enterprises in the Philippine food industry. International Conference on Industrial Engineering and Operations Management. Retrieved from https://tinyurl.com/3etnfwpp
Andersch, A., Palmer, J., Wiedenbeck, J., & Lawser, S. (2014). Product costing guide for wood dimension and component manufacturers. U.S. Department of Agriculture, Forest Service, Northern Research Station. Retrieved from https://doi.org/10.2737/NRS-GTR-140
Angeles, I. T., Calara, M. S. P., & de Guzman, A. B. (2019). The mediating effect of microfinancing on access to finance and growth of microenterprises: Evidence from the Philippines. Journal of Global Entrepreneurship Research, 9, 24. Retrieved from https://doi.org/10.1186/s40497-019-0150-x
Badiru, A., Elshaw, J., & Badiru, I. (2016). Quality insights: Systems-based product quality assessment for customer preferences. International Journal of Quality Engineering and Technology (IJQET), 5, 266–280. Retrieved from https://doi.org/10.1504/IJQET.2015.075771
Banerjee, A., & Milovac, J. (2024). Improving the high-quality product consistency in a digital manufacturing environment. IEEE Transactions on Industrial Informatics, 1–10. Retrieved from https://doi.org/10.1109/TII.2024.3456397
Bramantiyo, P., & Anita, I. (2020). The effectiveness model of knowledge sharing in business innovation to improve the performance of micro, small and medium enterprises. Jurnal Ilmiah Teknik Industri, 19(1). Retrieved from https://doi.org/10.23917/jiti.v19i1.10231
Brănescu, G. (2024). The role of digital technology in improving food security: Challenges and opportunities. Perspectives of Law and Public Administration, 13, 247–254. Retrieved from https://doi.org/10.62768/PLPA/2024/13/2/06
Capiña, M. V. (2021). Impact of management practices on micro and small enterprise (MSEs) performance in Marinduque, Philippines. Journal of Social Entrepreneurship Theory and Practice, 1(1), 84–97. Retrieved from https://doi.org/10.31098/jsetp.v1i1.561
De Matta, R. (2019). Product costing in the strategic formation of a supply chain. Annals of Operations Research, 272, 389–427. Retrieved from https://doi.org/10.1007/s10479-017-2463-x
Duong, H. (2020). Creating a pricing strategy for a case company ABC Oy. Open Repository of the Universities of Applied Sciences. Retrieved from https://urn.fi/URN:NBN:fi:amk-2020111923421
Enes, K., & Koşan, L. (2024). Using time-driven activity-based costing in restaurant business: Levelled application of a case study. Heliyon, 10. Retrieved from https://api.semanticscholar.org/CorpusID:267472298
Elshaer, A. M. (2020). Analysis of restaurants’ operations using time-driven activity-based costing (TDABC): Case study. Journal of Quality Assurance in Hospitality & Tourism, 23(1), 32–55. Retrieved from https://doi.org/10.1080/1528008X.2020.1848745
Halim, A., Rico, W. Z., & Reni, Y. (2024). Implementation of calculation of cost of goods production by full costing and variable costing methods (Case study of MSMEs in the food sector in Jambi City). Indonesian Journal of Economic & Management Sciences, 2(1), 141–154. Retrieved from https://doi.org/10.55927/ijems.v2i1.7585
Hampel-Milagrosa, A. (2014). Micro and small enterprise upgrading in the Philippines: The role of the entrepreneur, enterprise, networks and business environment studies. German Development Institute. Retrieved from http://surl.li/ophibp
Hatamleh, M. T., Hiyassat, M., Sweis, G. J., & Sweis, R. J. (2018). Factors affecting the accuracy of cost estimate: Case of Jordan. Engineering, Construction and Architectural Management, 25, 1,113–131. Retrieved from https://doi.org/10.1108/ECAM-10-2016-0232
Herman, I., Irmawati, A., Winda, A. V., Muarif, L., & Akbar, M. (2022). Analysis of conventional methods and activity-based costing (ABC) methods in determining product cost unit in Bagoster Business Baubau City. Jurnal Akuntansi Dan Sistem Informasi, 7(2). Retrieved from https://doi.org/10.32486/aksi.v7i2.304
Jonathan, E., & Lolita, V. (2020). Financial management of micro, small, and medium enterprises in Cebu, Philippines. International Journal of Small Business and Entrepreneurship Research, 8(1), 53–76. Retrieved from https://tinyurl.com/mv2p7emw
Kefe, İ., & Çetin, B. (2024). Optimization of product costs in the food and beverage business: A target costing approach. Journal of Business Research, 16, 142–152. Retrieved from https://doi.org/10.20491/isarder.2024.1782
Kosy, T., & Azubuike, L. (2021). Understanding small business contribution to national development in the Philippines. International Journal of Science and Management Studies, 4(4), 2581–5946. Retrieved from https://doi.org/10.51386/25815946/ijsms-v4i4p105
Kurniadi, D., Rachman, B., & Ervil, R. (2024). Analysis of determining production cost by comparing full costing method with activity-based costing method at UD. Ria Boga. Jurnal Keilmuan dan Aplikasi Teknologi Industri, 24(1), 131. Retrieved from https://doi.org/10.36275/stsp.v24i1.748
Lakmal, D. (2014). Cost analysis for decision making and control: Marginal costing versus absorption costing. Retrieved from http://dx.doi.org/10.2139/ssrn.2417024
Lück, D. (2017). Enabling business domain-specific e-collaboration – How to integrate virtual cooperation in product costing. International Conference on Enterprise Information Systems, 1, 209–216. Retrieved from https://doi.org/10.5220/0006274902090216
Majka, M. (2024). Competitive pricing: Staying ahead in a crowded market. Retrieved from http://surl.li/qtgosp
Mercy, J. R. (2024). A study on effectiveness of training and development among employees. Retrieved from http://surl.li/rnlnos
Muoneke, J., & Dandago, K. (2024). Activity-based costing for better production management in the Nigerian pharmaceutical industry. International Journal of Research and Innovation in Social Science, 8, 142–153. Retrieved from https://doi.org/10.47772/IJRISS.2024.814MG0014
Nenavani, J., & Jain, R. (2021). Examining the impact of strategic supplier partnership, customer relationship, and supply chain responsiveness on operational performance: The moderating effect of demand uncertainty. Journal of Business & Industrial Marketing. Retrieved from https://doi.org/10.1108/JBIM-10-2020-0461
Ncube, L. (2022). Managing foodservice quality in the foodservice industry. Retrieved from https://doi.org/10.5772/intechopen.104800
Panigrahi, R. R., Shrivastava, A. K., & Nudurupati, S. S. (2024). Impact of inventory management on SME performance: A systematic review. International Journal of Productivity and Performance Management, 73(9), 2901–2925. Retrieved from https://doi.org/10.1108/IJPPM-08-2023-0428
Pylypenko, A., Popov, O., & Ostrinina, O. (2023). Strategic controlling in adaptive cost management of integrated corporate associations of enterprises. Actual Problems of Economics. Retrieved from https://doi.org/10.32752/1993-6788-2022-1-259-14-23
Raab, C., & Zemke, D. M. (2016). Activity-based costing in the restaurant industry: What’s past is prologue. Journal of Hospitality Financial Management, 24(2), 133–146. Retrieved from https://doi.org/10.1080/10913211.2016.1239488
Rachman, Y. T., Dianita, M., Hadian, N., Tresnawati, R., & Prayitno, Y. H. (2024). Analysis of the accuracy of calculation of production costs and cost of products for micro businesses in the food & beverage sector. Asian Journal of Management Analytics, 3(4), 1207–1216. Retrieved from https://doi.org/10.55927/ajma.v3i4.11921
Ramasubramanian, R. D. (2024). Adapting cost efficiency: Activity-based costing in restaurants and tactics to strengthen business in a turbulent market. Retrieved from https://www.theseus.fi/handle/10024/864412
Riabenka, M. (2022). Cost management of restaurant enterprises. Herald UNU: International Economic Relations and World Economy. Retrieved from https://doi.org/10.32782/2413-9971/2022-42-21
Rounaghi, M. M., Jarrar, H., & Dana, L. P. (2021). Implementation of strategic cost management in manufacturing companies: Overcoming cost stickiness and increasing corporate sustainability. Future Business Journal, 7, 31. Retrieved from https://doi.org/10.1186/s43093-021-00079-4
Rufino, H. (2013). Management accounting practices (MAPs) of small and medium-sized manufacturing enterprises in the city of Tarlac. Review of Integrative Business & Economics Research, 4(1). Retrieved from https://ssrn.com/abstract=3172509
Rumanintya, L. (2017). Analysis of production cost calculations using process costing method in Suli Tofu Factory. Jurnal Online Universitas Surabaya, 45. Retrieved from https://api.core.ac.uk/oai/oai:ojs.jurnal.univ45sby.ac.id:article/167
Saler, S., & Gokten, S. (2019). An adaptive system for dynamic changes: Time-based costing and evidences on its advantages. Journal of Business Research – Turk, 11, 625–640. Retrieved from https://doi.org/10.20491/Isarder.2019.624
Samaha, K., & Abdallah, S. (2013). A comparative analysis of activity-based costing and traditional costing systems. Association Information. Retrieved from https://doi.org/10.4018/978-1-4666-1945-6.ch077
Sarkar, A., Hazhar, O., Rawa, A., & Rezhwan, F. (2024). The importance of product innovation in maintaining a competitive advantage. Mednarodno Inovativno Poslovanje: Journal of Innovative Business and Management, 16, 1–15. Retrieved from https://doi.org/10.32015/JIBM.2024.16.2.4
Satwikanitya, R. (2024). Analysis of cost of production using method full costing and variable costing at the Coffee House Room in 2022. International Journal of Management and Economic, 3, 146–156. Retrieved from https://doi.org/10.56127/ijme.v3i2.1589
Schuh, G., Lukas, G., & Schweins, J. (2024). Calculation of product service systems in single and small batch production. Journal of Revenue & Pricing Management. Retrieved from https://doi.org/10.1057/s41272-023-00455-5
Sil, K. (2021). Scientific application of standard costing practices in manufacturing industries – A case study. ComFin Research, 9(4), 27–33. Retrieved from https://doi.org/10.34293/commerce.v9i4.4356
Siti, S. (2024). Cost of goods analysis with the full costing method. Nomico, 1(10), 116–123. Retrieved from https://doi.org/10.62872/0nxmnf59
Slavica, G. (2024). The food product quality harmonization with identified consumers’ preferences. Advances in Food Science and Nutrition Research, 107–120. Retrieved from https://doi.org/10.1007/978-981-97-7870-6_6
Solon, A. S., de Araújo, F., & Araújo, F. B. de B. (2021). Application of costing methods: A case study in a retailer in the Triângulo Mineiro. Brazilian Journal of Operations & Production Management, 18(1), 1–17. Retrieved from https://doi.org/10.14488/BJOPM.2021.006
Staruhin, V. (2021). Standardization of processes to reduce transaction costs. Conference Proceedings, 6–10. Retrieved from https://doi.org/10.26526/conferencearticle_61cc296c441467.36231876
Sungbeen, P., Seoki, L., & Sujin, S. (2023). Does being different from others increase extremeness and volatility in restaurant firm performance? International Journal of Hospitality Management. Retrieved from https://doi.org/10.1016/j.ijhm.2023.103568
Tate, T., Lartey, F., & Randall, P. (2024). Do performance goals and development, feedback and recognition, and a climate of trust improve employee engagement in small businesses in the United States? International Business Research, 14, 1–1. Retrieved from https://doi.org/10.5539/ibr.v14n6p1
Tendai, C., & Fortunate, M. (2015). Challenges faced by small, medium, and micro enterprises in the Nkonkobe Municipality. International Business & Economics Research Journal, 14(2). Retrieved from https://core.ac.uk/download/pdf/268107966.pdf
Qi, W., Li, Z., & Liu, X. (2024). Two-stage pricing of products and services considering different competitive environments. International Transactions in Operational Research, 32, 1641–1676. Retrieved from https://doi.org/10.1111/itor.13520
Quingco, J. G., & Leonoras, C. S. (2020). The economic impact, contribution, and challenges of micro business enterprises to local development. Philippine Social Science Journal, 2(2), 107–122. Retrieved from https://doi.org/10.52006/main.v2i2.84
Wang, Y. (2016). What are the biggest obstacles to the growth of SMEs in developing countries? – An empirical evidence from an enterprise survey. Borsa Istanbul Review, 16(3), 167–176. Retrieved from https://doi.org/10.1016/j.bir.2016.06.001
Villegas-Ch, W., Navarro, A., & Santiago, S. (2024). Optimization of inventory management through computer vision and machine learning technologies. Intelligent Systems with Applications, 24, 2667–3053. Retrieved from https://doi.org/10.1016/j.iswa.2024.200438
Zaslavska, K., & Zaslavskyi, V. (2024). Implementation of the project approach as a tool for ensuring flexibility and adaptability of business structures in a turbulent environment. Ukrainian Journal of Applied Economics and Technology, (3), 181–185. Retrieved from https://doi.org/10.36887/2415-8453-2024m-3-31
Авторське право (c) 2025 ФІНАНСОВО-КРЕДИТНІ СИСТЕМИ: ПЕРСПЕКТИВИ РОЗВИТКУ
Цю роботу ліцензовано за Міжнародня ліцензія Creative Commons Attribution 4.0.
