Integrating ERP and target costing for gastronomic product development in restaurants
International Journal of Hospitality Management, cilt.139, 2026 (SSCI, Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 139
- Basım Tarihi: 2026
- Doi Numarası: 10.1016/j.ijhm.2026.104783
- Dergi Adı: International Journal of Hospitality Management
- Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus, Hospitality & Tourism Complete, Hospitality & Tourism Index, Psycinfo
- Anahtar Kelimeler: Bill of materials, Enterprise resource planning, New food product development, Restaurant management, Sensory evaluation, Standardized recipe, Target costing
- Anadolu Üniversitesi Adresli: Evet
Özet
This study examines how the new product development process in restaurants can be structured within a value–price–cost balance and proposes the gastronomic product development approach. The study develops a process model based on the integration of target costing and enterprise resource planning systems and evaluates the applicability of this model through the vegan reinterpretation of a geographically indicated traditional dish. The research was conducted using a sequential multi-phase mixed-methods design integrating market analysis, product development, sensory evaluation, consumer testing, and enterprise resource planning–supported cost analysis. Data were collected from restaurant representatives, vegan focus group participants, trained panelists, and consumers with different dietary patterns. The findings indicate that the product developed through market analysis achieved high initial consumer acceptance. The analysis revealed a cost gap between the target cost derived from the market-based selling price and the initial production cost. Scenario analyses conducted within the enterprise resource planning system using bill of materials structures and operational routings enabled the evaluation of alternative operational configurations. Scenario analyses suggested that operational adjustments could potentially lower total variable costs by approximately 32%. Overall, the findings show that gastronomic product development in restaurants operates as an iterative managerial decision process shaped by market signals, consumer feedback, operational feasibility, and cost constraints.