PRODUCT COST PLANNING IN RESTAURANT ENTERPRISES BASED ON THE ABC METHOD

Abstract

The article is devoted to the theoretical substantiation and development of applied principles for implementing the Activity-Based Costing (ABC) method in the practice of product cost planning for restaurants. The relevance of the study is driven by the radical transformation of business models in the industry, which requires a shift from simplified pricing approaches to precision costing methods. The paper proves that full cost calculation is a key tool for menu engineering, enabling management to make informed decisions regarding assortment optimization and recipe modification. The author critically analyzes the methodological uncertainty regarding the positioning of the ABC method. Based on the differentiation between the concepts of «overheads», «fixed costs», and «indirect costs», it is substantiated that indirect costs are the primary object of ABC modeling, as they are present both in overheads and in a certain portion of prime costs (specifically, the labor costs of certain categories of contact personnel). It is clarified that the ABC method allows for establishing a direct cause-and-effect relationship between indirect costs and the cost object, transforming them into "direct by activity" for accurate allocation. The scientific novelty of the research lies in the development of an original multi-component classification of current costs adapted to the needs of ABC modeling. Within this model, technologically direct costs are distinguished, alongside identified, determined, and undetermined indirect costs. This approach minimizes subjectivity in the distribution of the «common cost pool» and ensures high calculation accuracy. The practical significance of the research results is implemented through the construction of a three-level model for the decomposition of indirect costs based on combined attributes: «functional zone – operation – type of cost». Five key functional zones of a modern medium-sized restaurant have been identified, including: the production zone (kitchen), the trade and service zone (dining area), the storage and technical zone, the sanitary and hygienic zone, and the delivery zone. The developed matrix of operations and corresponding resource drivers establishes a structural framework for the implementation of the ABC system, ensuring transparency in the cost formation of each menu item and enhancing the efficiency of the enterprise's strategic cost management.