• Korean journal of food and cookery science
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• v.23 no.1 s.97
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• pp.90-98
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• 2007

The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.

• Food Science of Animal Resources
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• v.24 no.3
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• pp.310-318
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• 2004

Eating quality is a reflection of consumer satisfaction, while beef quality grade describes carcass characteristics of chiller assessment which are largely influenced by production systems including breeding and feeding schemes. On the other hand, it should be emphasized that high palatability of beef is a function of production and processing components including breed, nutrition, animal handling, post-slaughter intervention and cookery. Numerous efforts have been made by Korean beef industry and research institutes to deliver high quality beef with which domestic beef consumers are satisfied. However, majority of studies have tended to focus on improvement of intramuscular fat content with little attention on its effect on consumer-based eating quality. Furthermore, there is very limited accessible information(if any) on relative importance of eating characteristics (eg, tenderness, juiciness and flavor intensity) to consumer satisfactory rate and palatability grade. On this regard, our recent results indicated, for example, that when m. longissimus was prepared by a thin-slice style BBQ, relative weightings of tenderness, juiciness and flavor intensity for consumer satisfactory rate were 0.4, 0.35 and 0.25, respectively. When eating quality was graded into 4 groups by a sum of tenderness, juiciness and flavor intensity after multiplying these coefficients, consumers responded that the palatability score for high quality beef should be higher than 79 points. Based on our recent experiments, the current report is intended to highlight relative importance of eating quality characteristics on consumer satisfactory rate, and threshold of eating quality grade. In addition, post-slaughter intervention techniques such as electrical stimulation and tenderstretch are given as examples of critical control points of palatability assurance program of Hanwoo beef.

• The Journal of the Korea Contents Association
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• v.16 no.8
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• pp.238-246
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• 2016

This study aimed to research the effects of CSR on consumer perception and corporate reputation in chicken restaurant. This study intended (1) to analyze the factors of corporate social responsibility in chicken restaurant, (2) to research the effect of CSR on consumer perception, (3) to research the effect of CSR on corporate reputation, (4) to research the effect of consumer perception on corporate reputation. Data were collected from consumers who visited the top-ranked chicken restaurant in scope by face-to-face interview. The questionnaire was distributed of the 350 copies and used 292 in the analysis. The results of this study revealed that (1) the factors of CSR were economic, philanthropic, legal and ethical, (2) ethical and legal had significant influence on consumer perception, (3) legal, economic and philanthropic activities had significant influence on corporate reputation, (4) the consumer perception had significant influence on corporate reputation.

• Korean journal of food and cookery science
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• v.32 no.4
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• pp.476-491
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• 2016

Purpose: This study investigated consumers' perception of food safety and risk from foodborne illness and consumption pattern of meat and processed meat products in Korea. Methods: A quantitative survey was performed by trained interviewers, surveying 1,500 adults who were randomly selected from six major provinces in Korea. Results: Most of the respondents reported foodborne illness risk related to the consumption of raw meat but not related to heated meat and processed meat products. As respondents perceived the risk of food poisoning from raw meat, the purchase and intake decreased (p<0.001). Most of the respondents considered a low possibility of foodborne illness at home. Seventy-seven percent of the respondents thought that bacteria and virus are the main causes of foodborne illness. Improper storage practice (40.7%) and unsafe food material (29.3%) were the main risk factors contributing to foodborne illness. Perception and practice of food safety was significantly different by the residency area. The most preferred meat, processed meat, and processed ground meat products were pork (58%), ham (31.1%), and pork cutlet (40.4%), respectively. The most preferred cooking method was roasting, regardless of the type of meat, but the second preference for cooking method was significantly affected by the type of meat (p<0.001): stir-fried pork, beef with seasoning, fried-chicken and boiled duck. Frequency of eating out was 0.75/day on weekdays and 0.78/day on weekends at the mainly Korean BBQ restaurant. Conclusion: The results of this study could be used to develop science-based education materials for consumer and the specific guideline of risk management of meat and processed meat products.

• Food Science of Animal Resources
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• v.29 no.3
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• pp.356-363
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• 2009

This study was carried out to investigate the effect of hot boning and curing condition on the quality characteristics of ground chicken breast. Treatments were cured by four conditions follows; control (general curing method), T1 (after hot-boning and then immediately cured), T2 (after hot-boning and immediately cured, then frozen), and T3 (after hot-boning, immediately frozen, refrigerated and then cured). The pH of chicken breast in the state of pre-rigor was 6.22. The pH of cold storage or freezing chicken breast meat respectively were 5.70 or 5.61. The pH of T1 and T2 treatments were significantly higher than those of control and T3 treatment (p<0.05). After stored for 1 wk, the pH value of T1 treatment had a higher value than those of other treatments. T1 treatment had the highest water holding capacity and the lowest cooking loss among all treatments, regardless of the cooking methods. The reduction in diameter for T1 and T2 treatments was lower than those of control and T3 treatment (p<0.05). T1 treatment had the lowest fat loss and moisture loss among all treatments, and the emulsifying capacity of T1 treatment was the highest. The protein solubility of T1 treatment was significantly lower than that of T3 treatment.

• Journal of Animal Science and Technology
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• v.46 no.3
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• pp.427-436
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• 2004

The current study was conducted to determine the effect of suspension method on satisfaction level of Korean consumers and objective meat quality traits in Hanwoo longissimus dorsi(LD), triceps brachii(TB) and semimembranosus(SM) muscles. Eighteen Hanwoo steers were slaughtered and alternative sides were hung either by pelvic bone(TS) or Achilles tendon(Al). Sensory characteristics, WB-shear force, sarcomere length, water-holding capacity, saroomere length and cooking loss were determined after a 7-d chiller ageing. Higher carcass quality grade received significantly(p < 0.05) greater eating quality for LD, but the grade did not affect eating quality for both TB and SM. TS did not influence objective and subjective meat quality for TB, but that significantly(P < 0.05) improved eating quality for LD and SM. The most noticeable result was that when SM was tenderstretehed, eating quality was equivalent to that of nonna1ly hung LD. In relationship between objective and subjective meat quality assessments, eating qualty for LD had a significant(P < 0.05) relationship with intramuscular fat content, while that for SM was greatly(P < 0.05) related to saroomere length. The current study indicated that pelvic hanging was an effective way to improve eating quality both LD and SM, and carcass quality grades did not greatly reflect eating quality of SM and TB. The data also implied that instnunental measurements poorly estimated the satisfaction level of Korean conswners.