Qualitative Approach for the Design Stage of a Performance Measurement System to Increase Gross Profit in Restaurants. Case Study: Hard Rock Cafe Mexico Restaurants
Keywords:
Restaurant management, restaurant performance measurement systems, restaurant indicators, performance measurement
Abstract
Performance measurement systems have proven to be a useful management tool to achieve the objectives and strategic goals established by the stakeholders of an organization; the evolution in these systems' theoretical foundations has allowed the designing models to focus on the size and specific business of each company. The life cycles of a performance measurement system and the Balanced Scorecard models, Performance Prism, and Kanji’s Business Excellence Measurement System were considered to establish the methodology. This research had a qualitative approach, using the collective case study's approximation with eight restaurants of the Hard Rock Café brand franchise in Mexico. The result obtained was a performance measurement system integrated with 17 indicators (results and performance) to evaluate the existing variation between the goals established in the strategy against the results obtained in the gross profit through the execution of the activities carried out in the sales process.
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References
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8. Choi, J., Hecht, G., & Tayler, W. (2013, March 1). Strategy selection, surrogation, and strategic performance measurement systems. Journal of Accounting Research, 51(1), 105-133. doi:doi.org/10.1111/j.1475-679X.2012.00465.x
9. Choong, K. (2013). Understanding the features of performance measurement systems: a literature review. (E. G. Limited, Ed.) Measuring Business Excellence, 17(4), 102-121. doi:https://doi.org/10.1108/MBE-05-2012-0031
10. Cousins, J., Foskett, D., & Pennington, A. (2019). Food and beverage management: for the hospitality, tourism and event industries. Oxford: Goodfellow publishers ltd.
11. Crowe, S., Cresswell, K., Robertson, A., Huby, G., Avery, A., & Sheikh, A. (2011, June 27). The case study approach. BMC Medical Research Methodology, 11(100), 1-9. doi:10.1186/1471-2288-11-100
12. Davis, J., Schoorman, F., Mayer, R., & Tan, H. (2000). The trusted general manager and business unit performance: empirical evidence of a competitive advantage. Strategic Management Journal, 21, 563-576.
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16. Franceschini, F., Galetto, M., & Maisano, D. (2007). Management by measurement, designing key indicators and performance measurement systems. Turin, Italy: Springer.
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18. Hard Rock International. (2008a). Busser guide to greatness. 60.
19. Hard Rock International. (2008b). Kitchen guide to greatness. 110.
20. Hard Rock International. (2008c). Host guide to greatness. 84.
21. Hard Rock International. (2008d). Bartender guide to greatness. 112.
22. Hard Rock International. (2008e). Retail guide to greatness. 76.
23. Hard Rock International. (2008f). Server guide to greatness. 104.
24. Heizer, J., & Render, B. (2019). Operations management (13 ed.). New Jersey: Pearson.
25. Hernández, R., Fernández, C., & Baptista, L. (2014). Metodología de la investigación (6a ed.). D.F., México: Mc Graw Education.
26. Hwang, J. (2008). Restaurant table management to reduce customer waiting times. Journal of Foodservice business research, 11(4), 334-351.
27. Jin Yoon, H., Nusair, K., Parsa, H., & Naipul, S. (2010). Price formats, discounts and consumers´ perceptions: a comparison between hospitality and non-hospitality industries. Journal of Foodservice business research, 13(1), 51-65.
28. Kanji, G. (2002). Performance measurement system. Total Quality Management, 13(5), 715-728. doi:https://doi.org/10.1080/0954412022000002090
29. Kaplan, R. (2010). Conceptual foundations of the Balanced Scorecard. Handbooks of Management Accounting Research, 3, 1253-1269. doi:https://doi.org/10.1016/S1751-3243(07)03003-9.
30. Kaplan, R., & Norton, D. (1992, January-February). The Balanced Scorecard - Measures that drive performance. Harvard Business Review, 71-79. Retrieved from https://hbr.org/1992/01/the-balanced-scorecard-measures-that-drive-performance-2
31. Kerzner, H. (2017). Project management metrics, kpi´s and dashboards (3rd ed.). New Jersey, United States: Wiley.
32. Khan, K., & Shah, A. (2011, December). Understanding performance measurement thorugh the literature. African Journal of Business Management, 5(35), 13410-13418. doi:https://ssrn.com/abstract=1983404
33. Kimes, S. E., Phillips, R., & Summa, L. (2012). Pricing in restaurants. In Özalp Özer, & R. Phillips, Pricing Management (p. 952). Oxford, Inglaterra: Oxford University Press.
34. KPI Institute. (2012c). Top 25 restaurant KPI´s of 2011-2012. Melbourne: The KPI Institute.
35. KPI Institute. (2021). Restaurant Performance Management System Toolkit. Retrieved Marzo 2022, from http://store.kpiinstitute.org/restaurant-performance-management-system-toolkit.html
36. Lennerholt, C., Van Laere, J., & Söderström, E. (2021). User-Related Challenges of Self-Service Business Intelligence. Information Systems Management, 38(4), 309-323. doi:https://doi.org/10.1080/10580530.2020.1814458
37. Liu, H., Love, P., Smith, J., Sing, M., & Matthews, J. (2018). Evaluation of public–private partnerships: A life-cycle Performance Prism for ensuring value for money. Enviroment and Planning C: Plitics and Space, 36(6), 1133-1153. doi:https://doi.org/10.1177%2F2399654417750879
38. Marr, B., & Schiuma, G. (2003). Business performance measurement - past, present and future. Management Decision, 41(8), 680-687. doi:https://doi.org/10.1108/00251740310496198
39. Metaxas, I., & Koulouriotis, D. (2019). Business excellence measurement: a literature analysis (1990-2016). Total Quality Management & Business Excellence, 30(11-12), 1189-1218. doi:https://doi.org/10.1080/14783363.2017.1356201
40. Milanović, L. (2011, November). Understanding process performance measurement systems. Business Systems Research Journal, 2(2), 25-38. doi:DOI: 10.2478/v10305-012-0014-0
41. Mirela-Oana, P. (2012, July). Performance evaluation: Literature review and time evolution. Annals of Faculty of Economics, University of Oradea, Faculty of Economics, 1(1), 753-758. Retrieved from https://ideas.repec.org/a/ora/journl/v1y2012i1p753-758.html
42. Neely, A. (2004). Business performance measurement: Theory and practice. Cambridge, United Kingdom: Cambridge University Press.
43. Neely, A., & Adams, C. (2001). The Performance Prism perspective. Journal of Cost Management, 15(1), 7-15. doi:https://dialnet.unirioja.es/servlet/articulo?codigo=1427513
44. Neely, A., Adams, C., & Kennerley, M. (2002). The Performance Prism. The scorecard for measuring and managing business success. London: Prentice-Hall.
45. Nomm, K., & Randma-Liiv, T. (2012). Performance measurement and performance information in new democracies. Public Management Review, 14(7), 859-879. doi:DOI: 10.1080/14719037.2012.657835
46. Nudurupati, S., Bititci, U., Kumar, V., & Chan, F. (2011, March). State of the art literature review on performance measurement. Computers & Industrial Engineering, 60(2), 279-290. doi:https://doi.org/10.1016/j.cie.2010.11.010
47. Olszak, C., Zurada, J., & Cetindamar, D. (2021). Business intelligence & big data for innovative and sustainable development of organizations. Information Systems Management, 34(4), 268-269. doi:https://doi.org/10.1080/10580530.2021.1971021
48. Papulová, Z., Gažová , A., Maroš, Š., & Jan, P. (2021). Performance Measurement System: implementation process in SMEs. Sustainability, 13(8), 1-19. doi:https://doi.org/10.3390/su13094794
49. Parmenter, D. (2019). Key Performance Indicators. developing, implementing, and using winning KPIs (4th ed.). New Jersey, United States: Wiley.
50. Quezada, L., Cordova, F., Palominos, P., Godoy, K., & Ross, J. (2007). A simple tool for the design of strategic maps. 19th International Conference on Production Research. Santiago. Retrieved from https://www.semanticscholar.org/paper/A-SIMPLE-TOOL-FOR-THE-DESIGN-OF-STRATEGIC-MAPS-Quezada-C%C3%B3rdova/62ceff31a6234636e132dcebc9a3182955ad75ad
51. Schmidgail, R., Hayes, D., & Ninemeir, J. (2002). Restaurant financial basics. Hoboken, New Jersey, United States: John Wiey and Sons.
52. Seokjin, K., & Behnam, N. (2008). The dynamics of quality cost in continuos improvement. (E. G. Limited, Ed.) International Journal of Quality & Reliability Management, 25(8), 842-859. doi:https://doi.org/10.1108/02656710810898649
53. Sližytė, A., & Bakanauskienė, I. (2007, Septiembre). Designing performance measurement system in organization. Management of Organizations: Systematic Research, 43, 135-148. Retrieved from https://www.vdu.lt/cris/bitstream/20.500.12259/36744/1/ISSN2335-8750_2007_N_43.PG_135-148.pdf
54. Sousa, S., & Aspinwall, E. (2010, May 21). Development of a performance measurement framework for SME´s. Total Quality Management & Business Excellence, 21(5), 475-501. doi:https://doi.org/10.1080/14783363.2010.481510
55. Stančić, P., Čupić, M., & Stančić, V. (2012). A choice of performance measurement system in the shareholder value oriented company. Economic Themes, 50(1), 81-100. Retrieved from http://www.economic-themes.com/50/number/1/article/6
56. Strecker, S., Frank, U., Heise, D., & Kattenstroth, H. (2012). METRICM: a modeling method in support of the reflective design and use of performance measurement systems. Information Systems & e-Business Management(10), 241-276. doi:https://doi.org/10.1007/s10257-011-0172-6
57. Striteska, M., & Spickova, M. (2012). Review and comparison of performance measurement systems. Journal of Organizational Management Studies, 1-13. doi:DOI: 10.5171/2012.114900
58. Taticchi, P., Balachandran, K., & Tonelli, F. (2012). Performance measurement and management systems: State of the art, guidelines for design and challenges. Measuring Business Excellence, 16(2), 41-54. doi:DOI: 10.1108/13683041211230311
59. Taticchi, P., Tonelli, F., Sameh, M., & Botarelli, M. (2008). Performance measurement and management: What is next? WSEAS Transactions on business and economics, 5(11), 497-506. Retrieved from http://www.wseas.us/e-library/transactions/economics/2008/28-773.pdf
60. Vouldis, A., & Kokkinaki, A. (2012). A critical review of business performance models and frameworks and their application to sales organisations. Proceedings of the 3rd European Conference on Intellectual Capital (pp. 475-485). Helsinki: Academic Conferences Limited.
61. Watts, T., & McNair-Connolly, C. (2012). New performance measurement and management control systems. Journal of Applied Accounting Research, 13(3), 226-241. doi:https://doi.org/10.1108/09675421211281308
62. Yildiz, F., Hotamişli, M., & Eleren, A. (2011). Construction of multi dimensional performance measurement model in business organizations: An empirical study. Journal of Economic and Social Studies, 1(1), 33-51. doi:DOI: 10.14706/JECOSS11114
63. Yin, R. (2009). Case study research: Design and methods (5th ed.). California: SAGE Publications. Retrieved from https://books.google.com.mx/books?id=FzawIAdilHkC&pg=PA51&hl=es&source=gbs_selected_pages&cad=2#v=onepage&q&f=false
2. Balachandran, K., Lunghi, P., & Taticchi, P. (2007). Performance measurement and management: a review of systems frameworks and considerations for small firms. 12th International Conference on Quality and Productivity Research, (pp. 10-12). Haifa, Israel.
3. Berumen, M., Estolano, D., Berumen, A., & Mendoza, J. (2019). Evolución de los Sistemas de Medición del Desempeño. Cholula, Puebla, México: Altres Costa-Amic Editores.
4. Bo, H., Leopold-Wildburger, U., & Strohhecker, J. (2017). Strategy map concepts in a balanced scorecard cockpit improve performance. European Journal of Operational Research, 258(2), 664-676. doi:https://doi.org/10.1016/j.ejor.2016.09.026
5. Bolsa Mexicana de Valores [BMV]. (2007, Julio 30). www.bmv.com.mx. Retrieved Febrero 20, 2014, from www.bmv.com.mx/rcorpora/rcorpora_5_20050425_1827.doc - 2007-01-13
6. Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platss, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations & Production Management, 20(7), 754-771. doi:https://doi.org/10.1108/01443570010330739
7. Brem, A., Kreusel, N., & Neusser, C. (2008). Performance measurement in SMEs: Literature review and results from a German case study. International Journal of Globalisation and Small Business, 2(4), 411-427. doi:DOI: 10.1504/IJGSB.2008.018102
8. Choi, J., Hecht, G., & Tayler, W. (2013, March 1). Strategy selection, surrogation, and strategic performance measurement systems. Journal of Accounting Research, 51(1), 105-133. doi:doi.org/10.1111/j.1475-679X.2012.00465.x
9. Choong, K. (2013). Understanding the features of performance measurement systems: a literature review. (E. G. Limited, Ed.) Measuring Business Excellence, 17(4), 102-121. doi:https://doi.org/10.1108/MBE-05-2012-0031
10. Cousins, J., Foskett, D., & Pennington, A. (2019). Food and beverage management: for the hospitality, tourism and event industries. Oxford: Goodfellow publishers ltd.
11. Crowe, S., Cresswell, K., Robertson, A., Huby, G., Avery, A., & Sheikh, A. (2011, June 27). The case study approach. BMC Medical Research Methodology, 11(100), 1-9. doi:10.1186/1471-2288-11-100
12. Davis, J., Schoorman, F., Mayer, R., & Tan, H. (2000). The trusted general manager and business unit performance: empirical evidence of a competitive advantage. Strategic Management Journal, 21, 563-576.
13. Denzin, N., & Lincoln, Y. (2013). Las estrategias de investigación cualitativa: Manual de investigación cualitativa (Vol. III). España: Gedisa Editorial.
14. Dittmer, P. R., & Keefe III, J. (2009). Principles of food, beverage, and labor cost control. Nueva Jersey, Estados Unidos: John Wiley and Sons Inc.
15. Elg, M., & Kollberg, B. (2009). Alternative arguments and directions for studying performance measurement. Total Quality Management & Business Excellence, 20(4), 409-421. doi:10.1080/14783360902781899
16. Franceschini, F., Galetto, M., & Maisano, D. (2007). Management by measurement, designing key indicators and performance measurement systems. Turin, Italy: Springer.
17. Gallego, J. F. (2008). Gestión de alimentos y bebidas para hoteles, bares y restaurantes. Madrid, España: Paraninfo.
18. Hard Rock International. (2008a). Busser guide to greatness. 60.
19. Hard Rock International. (2008b). Kitchen guide to greatness. 110.
20. Hard Rock International. (2008c). Host guide to greatness. 84.
21. Hard Rock International. (2008d). Bartender guide to greatness. 112.
22. Hard Rock International. (2008e). Retail guide to greatness. 76.
23. Hard Rock International. (2008f). Server guide to greatness. 104.
24. Heizer, J., & Render, B. (2019). Operations management (13 ed.). New Jersey: Pearson.
25. Hernández, R., Fernández, C., & Baptista, L. (2014). Metodología de la investigación (6a ed.). D.F., México: Mc Graw Education.
26. Hwang, J. (2008). Restaurant table management to reduce customer waiting times. Journal of Foodservice business research, 11(4), 334-351.
27. Jin Yoon, H., Nusair, K., Parsa, H., & Naipul, S. (2010). Price formats, discounts and consumers´ perceptions: a comparison between hospitality and non-hospitality industries. Journal of Foodservice business research, 13(1), 51-65.
28. Kanji, G. (2002). Performance measurement system. Total Quality Management, 13(5), 715-728. doi:https://doi.org/10.1080/0954412022000002090
29. Kaplan, R. (2010). Conceptual foundations of the Balanced Scorecard. Handbooks of Management Accounting Research, 3, 1253-1269. doi:https://doi.org/10.1016/S1751-3243(07)03003-9.
30. Kaplan, R., & Norton, D. (1992, January-February). The Balanced Scorecard - Measures that drive performance. Harvard Business Review, 71-79. Retrieved from https://hbr.org/1992/01/the-balanced-scorecard-measures-that-drive-performance-2
31. Kerzner, H. (2017). Project management metrics, kpi´s and dashboards (3rd ed.). New Jersey, United States: Wiley.
32. Khan, K., & Shah, A. (2011, December). Understanding performance measurement thorugh the literature. African Journal of Business Management, 5(35), 13410-13418. doi:https://ssrn.com/abstract=1983404
33. Kimes, S. E., Phillips, R., & Summa, L. (2012). Pricing in restaurants. In Özalp Özer, & R. Phillips, Pricing Management (p. 952). Oxford, Inglaterra: Oxford University Press.
34. KPI Institute. (2012c). Top 25 restaurant KPI´s of 2011-2012. Melbourne: The KPI Institute.
35. KPI Institute. (2021). Restaurant Performance Management System Toolkit. Retrieved Marzo 2022, from http://store.kpiinstitute.org/restaurant-performance-management-system-toolkit.html
36. Lennerholt, C., Van Laere, J., & Söderström, E. (2021). User-Related Challenges of Self-Service Business Intelligence. Information Systems Management, 38(4), 309-323. doi:https://doi.org/10.1080/10580530.2020.1814458
37. Liu, H., Love, P., Smith, J., Sing, M., & Matthews, J. (2018). Evaluation of public–private partnerships: A life-cycle Performance Prism for ensuring value for money. Enviroment and Planning C: Plitics and Space, 36(6), 1133-1153. doi:https://doi.org/10.1177%2F2399654417750879
38. Marr, B., & Schiuma, G. (2003). Business performance measurement - past, present and future. Management Decision, 41(8), 680-687. doi:https://doi.org/10.1108/00251740310496198
39. Metaxas, I., & Koulouriotis, D. (2019). Business excellence measurement: a literature analysis (1990-2016). Total Quality Management & Business Excellence, 30(11-12), 1189-1218. doi:https://doi.org/10.1080/14783363.2017.1356201
40. Milanović, L. (2011, November). Understanding process performance measurement systems. Business Systems Research Journal, 2(2), 25-38. doi:DOI: 10.2478/v10305-012-0014-0
41. Mirela-Oana, P. (2012, July). Performance evaluation: Literature review and time evolution. Annals of Faculty of Economics, University of Oradea, Faculty of Economics, 1(1), 753-758. Retrieved from https://ideas.repec.org/a/ora/journl/v1y2012i1p753-758.html
42. Neely, A. (2004). Business performance measurement: Theory and practice. Cambridge, United Kingdom: Cambridge University Press.
43. Neely, A., & Adams, C. (2001). The Performance Prism perspective. Journal of Cost Management, 15(1), 7-15. doi:https://dialnet.unirioja.es/servlet/articulo?codigo=1427513
44. Neely, A., Adams, C., & Kennerley, M. (2002). The Performance Prism. The scorecard for measuring and managing business success. London: Prentice-Hall.
45. Nomm, K., & Randma-Liiv, T. (2012). Performance measurement and performance information in new democracies. Public Management Review, 14(7), 859-879. doi:DOI: 10.1080/14719037.2012.657835
46. Nudurupati, S., Bititci, U., Kumar, V., & Chan, F. (2011, March). State of the art literature review on performance measurement. Computers & Industrial Engineering, 60(2), 279-290. doi:https://doi.org/10.1016/j.cie.2010.11.010
47. Olszak, C., Zurada, J., & Cetindamar, D. (2021). Business intelligence & big data for innovative and sustainable development of organizations. Information Systems Management, 34(4), 268-269. doi:https://doi.org/10.1080/10580530.2021.1971021
48. Papulová, Z., Gažová , A., Maroš, Š., & Jan, P. (2021). Performance Measurement System: implementation process in SMEs. Sustainability, 13(8), 1-19. doi:https://doi.org/10.3390/su13094794
49. Parmenter, D. (2019). Key Performance Indicators. developing, implementing, and using winning KPIs (4th ed.). New Jersey, United States: Wiley.
50. Quezada, L., Cordova, F., Palominos, P., Godoy, K., & Ross, J. (2007). A simple tool for the design of strategic maps. 19th International Conference on Production Research. Santiago. Retrieved from https://www.semanticscholar.org/paper/A-SIMPLE-TOOL-FOR-THE-DESIGN-OF-STRATEGIC-MAPS-Quezada-C%C3%B3rdova/62ceff31a6234636e132dcebc9a3182955ad75ad
51. Schmidgail, R., Hayes, D., & Ninemeir, J. (2002). Restaurant financial basics. Hoboken, New Jersey, United States: John Wiey and Sons.
52. Seokjin, K., & Behnam, N. (2008). The dynamics of quality cost in continuos improvement. (E. G. Limited, Ed.) International Journal of Quality & Reliability Management, 25(8), 842-859. doi:https://doi.org/10.1108/02656710810898649
53. Sližytė, A., & Bakanauskienė, I. (2007, Septiembre). Designing performance measurement system in organization. Management of Organizations: Systematic Research, 43, 135-148. Retrieved from https://www.vdu.lt/cris/bitstream/20.500.12259/36744/1/ISSN2335-8750_2007_N_43.PG_135-148.pdf
54. Sousa, S., & Aspinwall, E. (2010, May 21). Development of a performance measurement framework for SME´s. Total Quality Management & Business Excellence, 21(5), 475-501. doi:https://doi.org/10.1080/14783363.2010.481510
55. Stančić, P., Čupić, M., & Stančić, V. (2012). A choice of performance measurement system in the shareholder value oriented company. Economic Themes, 50(1), 81-100. Retrieved from http://www.economic-themes.com/50/number/1/article/6
56. Strecker, S., Frank, U., Heise, D., & Kattenstroth, H. (2012). METRICM: a modeling method in support of the reflective design and use of performance measurement systems. Information Systems & e-Business Management(10), 241-276. doi:https://doi.org/10.1007/s10257-011-0172-6
57. Striteska, M., & Spickova, M. (2012). Review and comparison of performance measurement systems. Journal of Organizational Management Studies, 1-13. doi:DOI: 10.5171/2012.114900
58. Taticchi, P., Balachandran, K., & Tonelli, F. (2012). Performance measurement and management systems: State of the art, guidelines for design and challenges. Measuring Business Excellence, 16(2), 41-54. doi:DOI: 10.1108/13683041211230311
59. Taticchi, P., Tonelli, F., Sameh, M., & Botarelli, M. (2008). Performance measurement and management: What is next? WSEAS Transactions on business and economics, 5(11), 497-506. Retrieved from http://www.wseas.us/e-library/transactions/economics/2008/28-773.pdf
60. Vouldis, A., & Kokkinaki, A. (2012). A critical review of business performance models and frameworks and their application to sales organisations. Proceedings of the 3rd European Conference on Intellectual Capital (pp. 475-485). Helsinki: Academic Conferences Limited.
61. Watts, T., & McNair-Connolly, C. (2012). New performance measurement and management control systems. Journal of Applied Accounting Research, 13(3), 226-241. doi:https://doi.org/10.1108/09675421211281308
62. Yildiz, F., Hotamişli, M., & Eleren, A. (2011). Construction of multi dimensional performance measurement model in business organizations: An empirical study. Journal of Economic and Social Studies, 1(1), 33-51. doi:DOI: 10.14706/JECOSS11114
63. Yin, R. (2009). Case study research: Design and methods (5th ed.). California: SAGE Publications. Retrieved from https://books.google.com.mx/books?id=FzawIAdilHkC&pg=PA51&hl=es&source=gbs_selected_pages&cad=2#v=onepage&q&f=false
Published
2022-06-30
How to Cite
Calderon, M. F. B., Cristerna, D. E., Zozoaga, A. S. S., & Munoz, M. A. M. V. (2022). Qualitative Approach for the Design Stage of a Performance Measurement System to Increase Gross Profit in Restaurants. Case Study: Hard Rock Cafe Mexico Restaurants. European Scientific Journal, ESJ, 18(19), 58. https://doi.org/10.19044/esj.2022.v18n19p58
Section
ESJ Social Sciences
Copyright (c) 2022 Mauro Felipe Berumen Calderon, Damayanti Estolano Cristerna, Angelica Selene Sterling Zozoaga, María Antonieta Monserrat Vera Munoz
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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