近年來物價攀升、工資上漲、租金高漲與能源成本增加，對於競爭激烈的餐飲業而言，應要更加掌握餐點項目的利潤。時間導向作業基礎成本制為一簡便同時可以檢視餐廳營業費用以及作業流程的研究工具。本研究探討以菜單工程 (menu engineering, ME) 結合時間導向作業基礎制 (time-driven activity-based costing, TDABC) 分析並改善主題餐廳之菜單利潤。過去大多的文獻都著重於僅以ME或以作業基礎成本制 (activity-based costing, ABC) 分析餐點利潤，目前就作者所知，尚無以TDABC結合ME的分析餐點利潤。本研究針對臺灣新北市與西班牙十字港市之主題餐廳，分析餐廳的餐點之成本利潤與其相關之主要作業、作業所花費時間、每單位時間的成本，以協助樣本餐廳採用TDABC與ME以改善其餐點的利潤程度。首先以與管理者訪談佐以研究者觀察的方式，確認主題餐廳的作業流程以及作業時間，以2014年1至12月的餐點的營運銷售與成本資訊進行分析。研究結果將TDABC/ME的工具應用在菜單的分析上，可使經營者掌握各項餐點合理歸屬之成本資訊，同時經營者可針對不同象限的餐點採取不同的策略，以提高其獲利。以模擬分析探究餐點營收的結果，發現兩間餐廳皆有10%以上的淨利增加。以食材成本、人工成本、間接營業費用與淨利的迴歸模型證實，人工成本、間接營業費用對於餐點的淨利之影響程度較大，因此對於經營者來說，不能再忽略人工成本與間接營業費用，同時TDABC較適合在淡季得時採用，並且對於淡旺季明顯的餐廳影響更是明顯且TDABC可以適用在兩個國家的餐廳營運。

Due to increase of wages, rent and energy, a restaurant wants to run forever is getting more and more difficult. The purpose of this paper is to use a revised menu engineer-integrating menu engineer (ME) and time-driven activity-based costing (TDABC) to analyze the profitability of menu items. Most of the studies use ME or ABC to analyze the undistributed cost of the menu item. To my best knowledge, there is no one study utilizing TDABC and ME to analyze menu items’ profit. This paper collects the operational and cost data for menu items from 2014 from a restaurant in New Taipei City and a restaurant in Tenerife, Spain. Interviews, direct observations and documentation collection were used to collect the data. TDABC uses time equations to estimate the time spent on each activity. The results offer manager a relatively accurate picture of menu item’s cost structure. Incorporating TDABC and advanced menu engineering could increase more than 10% profit of the restaurant based on the simulated improvement recommendation from ME/TDABC. Beside food cost, labor cost and the other operating expenses are the most considerable determinants from the profit perspective using the multiple regression analysis. It is better to applied TDABC/ME during the slow season, it has more effective result.

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