• 한국식품조리과학회지
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• 제23권1호통권97호
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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.

• 한국의류학회지
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• 제18권1호
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• pp.43-56
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• 1994

The Purpose of this study was to utilize of CAD System in pattern making process for women's apparel. The automation by the use of CAD System provides the higher accuracy and efficiency in pattern making process. AccuMark 300 System was used. for .this study. The results from this study were as follows . 1. New size spec chart and grading pitch chart were developed based on the data analysis and fitting tests for female college students. 2. New jacket block was developed based on the torso length sloper 3. Automatic grading of jacket block have been developed by creation and modification of grading rules of block pattern. 4. Pattern Design Systyem(P/D/S) were enabled to be constructed directly form a block pattern by modifications to existing styled pattern. 5. Original master pattern was generated by P/D/S menu option. 6. Production pattem added seam allowance, notchs was generated by P/D/S menu option. 7 Interative maker making process have enabled to save a wide range of time and space. 8. Measurement of garment by P/D/S measuring tools is to utilize in garment costing, quality control.