Activity-Based Costing as a strategic tool for profitability in restaurants of southeastern Mexico: an implementation proposal based on a systematic review
DOI:
https://doi.org/10.71112/0t6key98Keywords:
activity-based costing (ABC), restaurants, southeastern Mexico, systematic review, MSMEsAbstract
This study stems from a paradox: while the gastronomy of southeastern Mexico is globally recognized for its richness and complexity, many of the restaurants that preserve it struggle to maintain their profitability and competitiveness (CANIRAC Sureste, 2023). We set out to explore whether Activity-Based Costing (ABC) could serve as a tool enabling them to reconcile authenticity with economic sustainability. Through a systematic review of the most relevant academic literature, we found that ABC can provide a precise picture of the real costs of traditional, emblematic, and complex dishes, such as cochinita pibil, lechón al horno, panuchos, or tamales colados (Pérez, 2020). Beyond the numbers, this paper proposes a practical and gradual path for restaurants, primarily micro, small, and medium enterprises (MSMEs), to implement this system without feeling overwhelmed (Cokins, 2001; Kaplan & Anderson, 2004). We conclude that understanding real costs is not merely an accounting and financial matter, but an act of revaluing culinary heritage (González Alejo, 2023).
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Copyright (c) 2026 Jessica Alejandra Canto Maldonado (Autor/a)
This work is licensed under a Creative Commons Attribution 4.0 International License.
