以延伸修正式菜單工程探討政策一例一休對A韓式連鎖炸雞品牌經營績效之影響

2016年12月月底，政府為確保勞工得到充足的休息時間，通過法令「一例一休」。雇主可於休息日徵求勞工同意之後，勞工於休息日加班，賺取較高額的加班費。仰賴勞動人力較高的餐飲業，整體營業額不斷成長，民國102年突破4,000億元，當中主要來源為餐館業，占整體84.6% (中華民國經濟部 [經濟部]，2018)。本研究取自A韓式連鎖炸雞品牌餐點之歷史資料，歷史資料時間為2016年04月01日至2019年12月31日。藉由一例一休的演變，對該品牌之菜單以人工製作時間成本為基礎，進行績效評估。傳統的菜單工程只考慮食材成本，忽略了人工成本和其他營業支出費用，造成評估商品的表現將有所誤差。本研究之延伸修正菜單工程，除了以淨利潤為基礎，也考量人工成本及其他營業支出費用之菜單分析法進行研究。就整體而言一例一休實施前品牌獲利最佳，其次為一例一休修改後，獲利最差為一例一休實施後。研究結果建議業主與高階管理者除了重視毛利，也要將人工製作成本及其他營業費用列入管理的範疇，才能維持穩定獲利。

關鍵字

菜單工程； BCG矩陣；經營績效；一例一休；韓式炸雞；連鎖體系

並列摘要

In December of 2016, the government had rapidly passed the policy of one fixed day off and one flexible rest day, which provides the labors with enough rest from work. Employees can get higher hourly wage for working overtime. Relying mostly on labors, the F&B industry has been evolving over the years. The annual revenue of F&B industry first surpassed NT$400 billion in 2013 with the restaurant industry accounting for 84.6 percent. In this study, the data are collected from a Korean fried chicken restaurant chain from April 1st, 2016 to December 31st, 2019. The traditional menu engineering model considers the contribution margin, only including food cost and price, neglecting the labor cost and other operating expenses and leads to incomplete cost information. This study formulated the extended menu engineering research that considers net profit including labor cost and operating expenses and demonstrated the comprehensive financial information. Overall, the brand restaurant got more profit before the policy implementation and then got a decrease in profit after that. It shows that labor cost is the significant expense of a restaurant from the policy change perspective. The study suggests that the restaurant owner should manage not only food cost but also labor cost and other operating expenses to remain profitable.