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ИД «Финансы и кредит»






International Accounting

A set of key performance indicators (KPI) in public food service

Vol. 22, Iss. 4, APRIL 2019

Received: 30 January 2019

Received in revised form: 5 February 2019

Accepted: 19 March 2019

Available online: 15 April 2019

Subject Heading: Managerial accounting

JEL Classification: М5, М11, М12, М40

Pages: 409–429


Romanenko A.V. Stavropol State Agrarian University (Stavropol SAU), Stavropol, Russian Federation

ORCID id: not available

Subject The article reviews the mechanism for managing a public food service, which has its own distinctions. There new types of businesses, services and leisure appear, thus necessitating fast-track mechanisms to control technological, production and accounting processes and KPI.
Objectives I compare the comprehensive appraisal of public food service performance with KPI, analyze the applicable performance indicators in public catering, suggest using the KPI implementation technique, group the key performance indicators, devise the KPI matrix for the chef position and performance ratio scale.
Methods I applied theoretical methods of research, generalized scholarly literature on economics, and conducted the comparative analysis.
Results Having compared the comprehensive performance appraisal in public catering and KPI, I determined the difference in the appraisal and analysis, and understood advantages of KPI in restaurants. The article presents my three-step technique for setting and implementing the KPI system. I classified financial and non-financial indicators of restaurants and food delivery services. Considering the specifics of public catering, I focus on the efficiency of human resources. The article also provides the KPI matrix to appraise the performance of chefs, including the performance ratio scale.
Conclusions and Relevance Scholars are not unanimous on the use of KPI. In restaurants, KPI can be integrated into the management system, serving for detecting business strengths and weaknesses. Performance indicators should be selected in accordance with organizational, legal, and sectoral specifics so as to appraise the performance of a business, department or an employee.

Keywords: public catering, accounting, key performance indicators, KPI, public food service


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