Award Date

1-1-2003

Degree Type

Thesis

Degree Name

Master of Science (MS)

Department

Hotel Administration

First Committee Member

Michael Dalbor

Number of Pages

60

Abstract

The purpose of this study is to test cost management preferences of small restaurant firms. It attempts to identify whether managers of small restaurant firms behave differently depending on the level of conflict as noted by agency theory and expense preference theory; Data from 87 private small restaurant firms were used. Cost of doing business, size of staff and five accounting ratios (ROE, ROA, Profit Margin, Financial Leverage and Asset Utilization) were used as dependent variables. Three independent variables, type of management, family-owned factor and ownership percentage were used as the sources of variance. The results from the analysis of variance and linear regression show support for the research hypotheses that small restaurant firms are operated differently depending on the level of conflict.

Keywords

Cost; Firms; Management; Preferences; Restaurant; Small

Controlled Subject

Management

File Format

pdf

File Size

3338.24 KB

Degree Grantor

University of Nevada, Las Vegas

Language

English

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