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- Kpi's in the restaurant industry and performance evaluationPublication . Paterno, Ana; Malheiros, Cátia; Gomes, Conceição; Santos, Luís LimaPurpose: In the period from 2010 to 2019 there was a growth in the birth rate of catering companies in Portugal, but also a growth in the mortality rate. With the arrival of COVID'19 many of these companies had the need to reinvent themselves and adapt to the adversities caused by the pandemic. Pandemic-resistant companies now need to adopt management support tools that help them control costs and maximize profits, and within these tools are performance indicators. The central objective of this study is the creation and standardization of a framework of management indicators for restaurants to be made available to managers in the sector. Methodology: We opted for the qualitative methodology to the extent that this study analyzes several documentary sources: technical books, scientific articles, websites of consulting companies and documents from Portuguese sector associations. After accessing this information, a comparison was made to identify the most used performance indicators in the various sources of information in order to create a panel of operational indicators to be adopted by catering companies in Portugal. The first stage consisted of a literature review to identify all existing indicators to monitor the operational activity of restaurants. The main references were derived 67 from the United States where it was observed that a uniform accounting system applied to this activity (USAR) was used. In the second stage the main indicators utlized in international and national consulting companies belonging to the restaurant sector were identified. In the third stage two Portuguese platforms were consulted. Portuguese platforms (Associação da Hotelaria de Portugal (AHP), Observatório do Turismo Sustentável do Centro de Portugal (OTSCP)) that aggregate operational indicators of the restaurant sector to average values with the aim of the various restaurants to perform a benchmarking. Subsequently, the collected information was compared in order to identify the most used indicators in the four sources to elaborate a tableau de bord for future use of restaurant managers. This proposal was developed taking several aspects into consideration. First, a list was created that gathers all the indicators present in at least three different literature sources (encompassing scientific articles and technical books). Next, another list was created with all the indicators used in at least two different consulting firms. After this, a list was established with the indicators used by the Portuguese sector associations. Finally, we arrived at the final indicator table, which encompasses all the indicators common to the three initial lists, adding to them the seven indicators that stood out (strong presence in literature sources or most used by consulting firms) and that did not meet the main criterion (being present in the three initial lists of indicators). Results: It was found that some indicators that are present in the literature are not used by consulting companies and associations and on the other hand some indicators that are used by associations are not present in scientific articles and technical books. The study allowed, however, to identify the most used and referred indicators, namely Labor Cost, RevPASH and Food Cost, giving rise to a set of standardized indicators considered determinant for the performance evaluation of restaurants. Some divergences were also detected in the calculation of some indicators, such as turnover, for which a more appropriate formula was proposed taking into account the specificity of the restaurant sector. Limitations: The scarcity of recent literature on the subject and the absence of a survey of performance indicators used in the restaurant sector were the main limitations of this study, but they were also an additional motivation. Another limitation lies in the fact that it is necessary to obtain the point of view of entrepreneurs in this sector, so this study proposes a set of indicators, which would benefit from the opinion of entrepreneurs. In these terms, for future research, an empirical study with the entrepreneurs of this sector is suggested. Originality: The originality of this article consists in the fact that there is no other study that proposes a wide and uniform set of indicators with special relevance for the restaurant sector.