Influence of Management Accounting on strategic Decision-Making in Pandemic : Cafe de Coral case study (one of the largest restaurant chain in Hong Kong)
How does management accounting contribute to decision-making in fast food operations?
How is the pandemic affecting their financial performance?
To assess the different ways managers use Strategic Management Accounting(SMA) practices to enhance cost control in the Caf de Coral.
To evaluate how managers at caf de coral apply Strategic Management Accounting(SMA) practices in scanning the business’ external environment
Financial analysis as well as management accounting concepts :
– rate of return for measuring managerial performance including
– revenue and contribution margin, overhead costing, increase revenue, reduce expenses, rental, wages, profit .