관리회계 돈부리 전문점 `코케코코` 프로세스 분석(영문)

관리회계 돈부리 전문점 `코케코코` 프로세스 분석(영문) [관리회계] 돈부리 전문점 `코케코코` 프로세스 분석(영문).docx 목차 1.Executive Summary 2. Company Information 3. Control System 1) Strategic objective 2) Primary components(inputs, processes, outputs, feedback) 4. Evaluation and Suggestion 1) Evaluation of cost system 2) Suggestion of cost system 본문 2. Company Information The Kokekko is a Japanese restaurant that makesどんぶりもの (Donbury, bowl of rice served with toppings like chicken, egg, shrimp, and vegetables). In Kokekko there are three employees: one CEO with cooks, one hall manager, and one part-time employee. Kokekkohas 8 bar-type seats and 1 table for 4 people, 4 tables for 2 people, so 20 people are available in total. Kokekko is located in front of main entrance of the Korea University. This location is targeted to attract Korea university student, especially Business school students. But still there are many restaurants already located in front of main entrance. Therefore Kokekko made a key strategy to win the competition from other restaurants. They prepared different styles of food from other restaurants in main entrance, targeted different market segments, and provided foods with higher price. They sold 80 dishes and changed to 120 dishes per day, and with average price of the different Donbury bowls, we estimated that their monthly revenue as 12,480,000 Won in 80 dishes and 18,720,000 Won in 120 dishes. There were many Japanese pictures and decorations and many comic books about Japanese food Donburi. 3. Control System 1) Strategic objective In the beginning period, they wanted to provide Japanese style food to few people. Specifically, their target market was the small number of business 본문내용 gate the control issues. It is located in front of Korea University main entrance, and it is targeted especially to Business school students. It is different from other restaurants in that its market segment is targeted to low demands in a higher price. The CEO wanted to provide the food in a comfortable mood where a customer can visit the place alone and eat and enjoy the meal freely. So they pre