التأثير المحتمل لنظم التكاليف في تعزيز جودة خدمة الأغذية والمشروبات: الأدوار المعدلة للمستوى التعليمي والخبرة المهنية

Abstract EN

Cost systems are an essential tool that can determine food and beverage service costs and improve operational processes while reducing potential levels of food waste.

as such, this research focuses on examining the pivotal role of food and beverage cost systems in enhancing service quality.

this research also examines the moderating effects of educational level and career experiences of account managers, cost estimation officials, financial directors, assistant financial directors, and cost control officials in some Egyptian restaurants.

a hard-copy questionnaire was employed to gather data from 363 managers within these restaurants at port said and Ismailia.

results confirmed that food and beverage service quality was positively and significantly affected by just-in-time-based cost system more than by value engineering-based cost system.

findings revealed that the higher the educational level of financial managers, the greater the interest in achieving better customer service quality of because of following just-in-time-based accounting approach.

moreover, findings demonstrated that the more professional experience these managers had, the more motivated they were to follow value engineering-based accounting approach.

this may lead to enhancing the expected levels of service quality.

accordingly, findings recommend decision-makers in independent restaurants train managers on cost systems and financial data analysis.