Analysis of Management Accounting Practices and Operating Performance of Chain Catering Enterprises under Integrated Chinese-Western Operation Model

DOI: https://doi.org/10.62517/jbm.202609405

Author(s)

Lei Zhou

Affiliation(s)

Accounting Department, Tianjin University of Commerce Boustead College, Tianjin, China

Abstract

With the continuous trend of chain-oriented development in the catering industry, Chinese-style casual food brands are facing the combined challenges of increasingly homogenized competition and relatively extensive management practices. This paper selects Wei's Cold Noodles (Wei Jia Liangpi) as a case study to explore the influence of the integrated Chinese-Western operation model, which integrates Chinese product characteristics with Western chain management approaches, on management accounting practices and operating performance in chain catering enterprises. Based on the case study methodology, this research reviews the development process of Wei's Cold Noodles from an initial small local shop to a regional chain brand by referring to publicly available information and food delivery platform data. The research findings indicate that, first, the integrated Chinese-Western model is reflected in the combination of a Chinese product matrix and a Western chain management system, including standardized operations, central kitchen management, and digital platforms. Second, centralized production based on the central kitchen and whole-industry-chain integration can effectively reduce operating costs at the store level. Third, the integration of a single-store profitability model with a balanced-scorecard multidimensional performance system provides support for more refined management practices. Fourth, management accounting tools permeate the entire process from store location selection, budget preparation, and channel optimization to brand-level strategic decision-making. This paper provides both theoretical reference and practical insights for the management upgrading of small and medium-sized chain catering enterprises.

Keywords

Integrated Chinese-Western Model; Chain Catering; Management Accounting; Cost Control; Operating Performance

References

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