Finansal ve Finansal Olmayan Verilerle Menü Performansının Değerlendirilmesi

Year 2020, , 183 - 192, 06.08.2020

Vedat Yiğitoğlu Nilüfer Tetik

https://doi.org/10.17123/atad.777539

Abstract

Bu çalışmada yiyecek menü kalemlerinin performansının finansal ve finansal olmayan verilerle etkin bir şekilde ortaya koyulması amaçlanmıştır. Bu amaçla Antalya’da bulunan lüks bir restoran işletmesinin 30 adet yiyecek kaleminden oluşan akşam yemeği menüsü örnekleminde bir araştırma yapılmıştır. Bir aylık faaliyet dönemini kapsayan araştırma verileri; yüz yüze görüşme, belge inceleme ve görsel kayıt teknikleri kullanılarak toplanmış ve girdi odaklı Veri Zarflama Analizi ile analiz edilmiştir. Yapılan analiz sonucunda, menü kalemlerinin büyük bir kısmının (16’sının) etkin olduğu belirlenmiştir. Ancak etkin olan menü kalemlerine menü grupları bazında bakıldığında, en az sayıda ana yemek grubunda yer alan yiyeceklerin (ikisinin) etkin olduğu anlaşılmıştır. Bu sonuç, işletme yönetiminin özellikle ve öncelikle ana yemek grubunda yer alan yiyecekler üzerinde odaklanması gerektiğini göstermektedir. Çalışmada mevcut yazından farklı olarak ilk defa yiyecek tüketimi önemli bir çıktı değişkeni olarak kullanılmıştır. Böylece menü değerleme sürecine işletmeyle birlikte konuk bakış açısı da dâhil edilmiş ve daha kapsamlı sonuçlar elde edilmiştir.

Keywords

Menü analizi, Veri zarflama analizi, Yiyecek performansı, Yiyecek tüketimi, Restoranlar

Evaluation of the Menu Performance with Financial and Non-Financial Data

Abstract

The purpose of the study is to explore the performance of the menu items effectively through financial and non-financial data. In the research, a case study was conducted in a fine-dining restaurant in Antalya and 30 menu items in dinner menu were taken into consideration. The data was collected using face-to-face interview, document review and visual recording techniques and analyzed with input-oriented Data Envelopment Analysis. As a result of the analysis, it was determined that most of the menu items (16 items) were effective. However, when the distribution of menu groups is examined, it has been concluded that the number of the items which were effective was the least (two items) in the main course. This result shows that management should focus on food in the main category particularly and primarily. In the study, food consumption was used as an important output variable for the first time. Thus, guest perspective was included in the menu evaluation process with the business perspective and more comprehensive results were obtained.

Keywords

Menu analysis, Data envelopment analysis, Food performance, Food consumption, Restaurants

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