Raab, Carola
      Activity-based costing: a more accurate way to estimate the costs for a restaurant menu / Carola Raab, Stowe Shoemaker, Karl J. Mayer.

KST: 2411-4; KST: 224
* iskorištenost * ugostiteljstvo - izvansmještajni kapaciteti
* znanstveni članak
* restaurants * profitability * activity-based costing * cost accounting * menu pricing

* occupancy rate * catering - nonaccommodation facilities

1. Shoemaker, Stowe
2. Mayer, Karl J.


U: International journal of hospitality and tourism administration. Vol. 8 (2007), No. 3. - 1-15.

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