الدور المعدل لجودة خدمة الأغذية والمشروبات في الربط بين نظم التكاليف ومؤشرات الأداء المالي في سياق المطاعم

الملخص EN

Food and beverage service quality in the restaurant industry is a critical factor for business success and achieving the desired financial performance, as it directly affects customer experience and satisfaction, leading to increased revenues and brand loyalty.

this research seeks to investigate the extent to which food and beverage cost systems influence financial performance indicators.

the research also focuses on exploring the moderation role of food and beverage service quality within restaurants in Sharm el-Sheikh and Ain-Sokhna.

an online questionnaire was employed to gather data from 356 financial managers and cost controllers within these restaurants.

structural equation modeling using Adanco v.2.2 was employed to analyze the collected dataset based on a quantitative approach.

findings confirmed that financial performance indicators were positively and significantly affected by cost system effectiveness based on current activities, target cost and value stream.

findings also proved that the greater the attention paid to food and beverage service quality, the more the financial management of restaurants was able to follow international accounting systems in estimating costs, that lead to achieving significant financial returns and high profits.

this research recommends that decision-makers and financial accounting practitioners in the hospitality sector need to invest in developing food and beverage service quality and modernizing cost systems to provide accurate and useful information to decision-makers, as well as motivating employees to contribute to improving operational process performance, in addition to establishing an effective system for continuous monitoring and service quality evaluation.