Master of Science (MS)
First Committee Member
Number of Pages
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.
Cost; Firms; Management; Preferences; Restaurant; Small
University of Nevada, Las Vegas
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Kim, Hessun (Amy), "Cost management preferences of small restaurant firms" (2003). UNLV Retrospective Theses & Dissertations. 1535.