Abstract
In the market economy, businesses do not operate individually but have relationships with investors, state management agencies, etc. The goal of an enterprise is to maximize profits and to increase the value of the enterprise; so administrators often pay attention to the operational efficiency indicators like revenue and profit, and profitability. Meanwhile, investors are very concerned with the profitability of the invested capital and the level of risks. In fact, investors often evaluate the profitability of an enterprise through indicators of profitability analysis. State management agencies are interested in the operation of enterprises to make appropriate economic – financial policies, so that businesses develop in the right direction and fulfill their obligations to the government. So, analyzing operational efficiency to provide information to enterprises and stakeholders is essential. Currently, restaurant business is an economic industry with a high rate of return on investment capital, the operational efficiency of restaurant business has a great impact on social and economic life. The goal of this article is to evaluate the current situation of using the indicator system as well as propose a system of operational efficiency indicators at restaurant businesses enterprises.
Key words: Operational efficiency, social efficiency, restaurant business.
JEL classification: M12, L8, L83.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
