scholarly journals Material flow cost accounting for food waste in the restaurant industry

2017 ◽  
Vol 119 (3) ◽  
pp. 600-612 ◽  
Author(s):  
Katherine Leanne Christ ◽  
Roger Burritt

Purpose The purpose of this paper is to examine how a new tool, material flow cost accounting (MFCA), can effectively support and be used to improve food waste management in the restaurant industry, thereby improving the financial viability and environmental performance of restaurants. Design/methodology/approach The paper brings together two previously unrelated research streams – MFCA and restaurant waste management – with specific focus on food waste. Findings The advantages of using MFCA for assessing food waste in the restaurant industry are derived from the joint literatures. These include simplicity and low cost of application of the tool, as well as the potential for experimentation on a case-by-case basis to demonstrate the advantages for assessing and managing food waste in the industry. Practical implications This pragmatic research introduces the MFCA tool to the restaurant industry. It highlights the need for restaurants to implement MFCA for themselves for it to be effective. It also encourages small restaurants to work together to obtain the resource and financial advantages MFCA can deliver. Originality/value This is the first paper to integrate the internationally recognised International Organization for Standardization 14051 MFCA literature with the problem of food waste management in restaurants.

2018 ◽  
Vol 120 (3) ◽  
pp. 639-649 ◽  
Author(s):  
Jehangir Bharucha

Purpose Around 67 million tons of food is wasted in India every year, which has a value of more than US$14 billion (Haq, 2016). The purpose of this paper is to concentrate on one major source to which the current massive proportion of wastage can be attributed: restaurants. It investigates the statistics, the problem at large, how the restaurants are handling it and recommends ways to better manage the issue. Design/methodology/approach A qualitative inquiry has been used. The research population for this study consisted of 63 restaurant owners across Mumbai city and its suburbs. In-depth discussions were held with these restaurant owners/managers in various matters of interest to this study. Findings The group of restaurateurs opined that the solution to Mumbai’s restaurants waste management lies in micro management rather than large scale plans. In total, 75 percent of the restaurants have 10-20 percent extra preparation. High-end fine-dining restaurants make even more additional preparations and are the ones more receptive to participating and also sensitive toward importance of waste management. Several of the restaurant owners claim that they can estimate the requirements on specific days of the week. In all, 18 percent of the restaurants surveyed claimed to have a complete dispose of policy. Majority of the restaurants have a clear policy to distribute the surplus food among their staff. Several other innovative strategies were shared. Research limitations/implications The restaurant owners/mangers may not have truthfully answered all questions. The participants might have the fear that the authorities would take cognizance of some of the practices that they are following and would have been guarded in their responses. There would always be a fear that the identities would not be kept confidential. Practical implications India as a country has been agriculture based for centuries and characterized by massive food production. Yet, people face rampant starvation and malnourishment. This arises to a large extent due to the colossal amounts of food wasted at marriages, restaurants and even by destruction of crops. Originality/value The restaurant industry is of critical importance to the Indian economy and while research in India has focused on overall food wastage, studies on restaurant food waste are lacking.


2020 ◽  
Vol 123 (1) ◽  
pp. 67-85 ◽  
Author(s):  
Vera Amicarelli ◽  
Christian Bux ◽  
Giovanni Lagioia

PurposeThe purpose of this paper is to measure food loss and waste by material flow analysis (MFA) tool. Applying this methodology, the authors estimate wastage-related losses and discuss opportunities for more circular and sustainable practices in the Italian potato industry.Design/methodology/approachMFA is applied to two specific typologies as follows: ready-to-eat (chips) and dried potato products produced in Italy. The analysis refers to the year 2017 as the complete dataset useful for this study includes measurements until this year. A bottom-up and top-down mixed approach is applied, and functional unit refers to 1 t of potatoes consumed as final product.FindingsMFA is applied to quantify and qualify material balance associated with 1 t of potatoes consumed as final product. In Italy, in 2017, more than 22,000 t of fresh tubers were lost, including 3,500–4,800 t of starch, equivalent to 52,800–72,600 GJs. Moreover, fewer than 23,000 t of skins and scraps were produced within industrial plants, not available for food but suitable for animal feed (dry skins are an excellent carbohydrates source in cattle and poultry feed), starch industry and bioenergy production (biogas and/or bioethanol).Originality/valueThis research is one of the few studies proposing MFA methodology as a tool to measure food waste. This analysis shows its utility in terms of food waste quality/quantity evaluation, supporting both company management and policymakers.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Robin Nunkoo ◽  
Meetali Bhadain ◽  
Shabanaz Baboo

PurposeFood waste at the household level represents a major component of all food waste. Therefore minimizing food waste at the household level remains an important component of the food chain responsibility. This study explores the problem of food waste in Mauritius through an understanding of households' attitudes toward food waste and their motivations and barriers to food waste recycling.Design/methodology/approachThe study uses a grounded theory approach to identify thematic categories that represent participants' attitudes toward food waste and the barriers they face to food waste reduction. We used a purposive sampling technique to guide the selection of participants. Interviews were conducted with 14 participants: three experts in food waste and 11 households. The data were analyzed using the tools of grounded theory.FindingsParticipants' expressed views on food waste included (1) guilt toward wasting food; (2) (lack of) environmental awareness; (3) financial considerations and (4) exemption from responsibility. The findings also led to the development of four themes that defined the barriers participants face to recycling food waste: (1) lack of awareness; (2) space limitations on recycling methods; (3) inadequate policy and (4) lack of time/priority.Practical implicationsAddressing the problem of food waste requires a holistic approach that takes into account households' attitudes to food waste, their motivation and barriers to food waste recycling as well as the regulatory and institutional framework governing food waste management in Mauritius. Policymakers should try to improve households' knowledge about food waste through educational campaigns. The authorities can provide different types of bins to households freely to facilitate the sorting out of waste and impose a fee for food waste generated beyond a certain limit or provide subsidies to them for handling food waste properly.Originality/valueThe management of food waste is particularly challenging for small islands developing states because of their unique characteristics of smallness, limited resources and environmental vulnerability. Appropriate interventions to reduce household food waste require place-based and geographically sensitive analyses that take into account the specificities of local food and waste management systems and cultural norms with respect to food. However, there is not only a paucity of research on household food waste, but most studies have been carried out in nonisland economies. The study contributes to the limited research on household food waste in small islands.


2019 ◽  
Vol 30 (4) ◽  
pp. 864-889 ◽  
Author(s):  
Johnbosco Emeka Umunnakwe ◽  
Ikem Ekweozor ◽  
Bernadine Akuoma Umunnakwe

Purpose The purpose of this paper is to highlight the relationship between lifestyles, household and household wastes, by exploring possible future development path for the lifestyle and the possible consequences for household waste composition. The study predicates on a reasonably simple and straightforward idea that the waste generated from homes is a product of the way the people live and since the way of life of people change overtime, getting an idea of how people may live in future may give an insight into the sorts of composition of waste produced by them. It tends to provide a contribution to the evidence base on household waste at a general level. Design/methodology/approach The overall approach hinged on the notion that the household is the appropriate analytical unit of household waste production composition. This specified inputs needed to develop scenarios for future waste composition. The weekly generation of sorted wastes from their various sources was determined by direct measurement in kilograms on a weighing scale. Questionnaires were administered to elicit information on key drivers and factors that influence lifestyles scenarios and their development. Interviews were conducted with relevant stakeholders and government agencies on waste management. Findings The results indicated that food related waste constituted the major percentages and tonnages (44 percent, 269,870 tons) of household waste, while the least portion was glass (1.2 percent,7,278 tons). The key drivers responsible for generation of food waste include level of income, subsistence farming that generate organic food waste and rise in fast food outfits that give preference to readymade food over cooking at homes. The drivers for developing future scenarios include population, government regulations, nature of apartment, level of income, consumer spending, management technology. Three scenarios were developed: status quo trends, strong government and destination point. Research limitations/implications Models should be developed for better simulation studies of lifestyle scenarios by quantifying household wastes in terms of carbon footprint and money instead of relying on quantities generated in tons. Further studies should extend to other sources of waste such as industrial waste, electrical and electronic waste, among others. The implication from research findings shows the need for sustained for sustained awareness on people’s lifestyle with regard to handling of household wastes by government agencies, institutions and non-governmental organizations. Scenario planning is required to enable, encourage and engage householders to make changes in their lifestyles. Practical implications Food waste, by virtue of its tonnage and percentage composition, dominated the overall picture during the study period and will continue to do so in the near future. The composition of household waste in the future will be driven by the population and lifestyles of the householders. The drivers of lifestyles are crucial factors that determine the picture of the future. Furthermore, it is possible to conjecture circumstances in which household waste is converted to wealth at the destination point but the period before then imply some radical changes in both lifestyles and underlying economic growth facilitated by a strong political will. Originality/value This research could be of enormous benefit to policy makers, practitioners and others with an interest in or responsibility to the development and implementation of sustainable waste management. Scenarios are devices for enabling organizations and the individuals within them better to understand their operating environment, so as to make better decisions. This research is a scenario-planning exercise, considering how future changes in lifestyles of people in Port Harcourt metropolis now and in future may impact on the future composition of wastes they generate.


2018 ◽  
Vol 25 (3) ◽  
pp. 981-993 ◽  
Author(s):  
Ankur Chauhan ◽  
Roma Mitra Debnath ◽  
Surya Prakash Singh

Purpose The waste of invaluable agri-food produce is the concern of United Nations Organisation and all countries across the world. The purpose of this paper is to identify and model the drivers of agri-food waste management in India. Design/methodology/approach The interpretive structural modelling method is used to model the drivers in this study. This method helps in understanding the driver-dependent relationships among various drivers/criteria which are selected for studying. Findings The findings of the study vividly shows that the drivers such as disaster management planning, information dissemination, and training and awareness programs for farmers are most vital for tackling the issue. Research limitations/implications This work would help the policy makers in developing the effective policies regarding the management of agri-food waste in a sustainable manner. Practical implications This work would be very helpful for deeply understanding the causes of occurring waste and carefully handling it scientifically with a managerial perspective. Hence, it has the potential to reduce the generation of waste and saving the food for society. Social implications With the help of this study, the people, society, and underprivileged will be benefited directly. The savings in agri-food waste will not only help in controlling the prices of it but also its more availability would be beneficial for all in beating the hunger. Originality/value The identification of drivers for the sustainable management of agri-food is the novelty of this research.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vera Amicarelli ◽  
Alina-Cerasela Aluculesei ◽  
Giovanni Lagioia ◽  
Rodica Pamfilie ◽  
Christian Bux

Purpose The hospitality industry is responsible for significant amounts of waste, more than one-third of which is food waste. Through the comparison between an Italian and a Romanian hotel, this paper aims to provide a better understanding of food waste management trends in the hotel industry as well as to highlight hotel kitchens and hotel food services weaknesses and opportunities to minimize food waste. Design/methodology/approach In-depth interviews, personal communication and observations were conducted to investigate food service planning, food procurement and food waste management, as well as to better comprehend current individuals’ understanding and attitudes, infrastructures, legislative culture and opportunities either from the managerial and the employees’ perspective. Data were analyzed according to a content analysis approach. Findings Three critical hot spots emerged from the analysis: prediction and check of guests’ attendance, communication and transparency with local suppliers and among departments within the unit and purchasing frequency and perishable food provisioning. The accurate forecasting of the number of guests and their nationality is fundamental in avoiding food waste at food service, as well as implementing transparency and communication with local suppliers. Originality/value Although academia and authorities have recognized the crucial importance of food waste management, food waste research in the hotel industry remains under-researched. The present exploratory research contributes to the scarce empirical studies about hotels’ food waste, giving theoretical and managerial recommendations for supporting further studies, highlighting the need for formal deals between hotels and local suppliers (food procurement), as well as the importance of food-networks that holds together companies, retailers and charities (food donation).


2018 ◽  
Vol 30 (2) ◽  
pp. 1054-1071 ◽  
Author(s):  
Jewoo Kim ◽  
Tianshu Zheng ◽  
Thomas Schrier

Purpose The purpose of this study is to determine whether the economic environment affects the merger and acquisition (M&A) activities in the restaurant industry. Design/methodology/approach The M&A transactions in the restaurant industry between 1981 and 2013 (n = 1,415) were examined. Data were collected from the Securities Data Corporation (SDC) database. Using an autoregressive distributed lag approach, this study developed three error correction models to explore the short- and long-term relationships between restaurant M&A activities and four macro-economic factors. Findings This study found that there was a long-term equilibrium relationship between the M&A activities and the four economic factors and that economic outlook had a significantly positive impact in the long term, while the effect of cost of debt was significantly negative in both the short and long terms. The findings suggest that restaurant firms are more likely to adopt M&A strategy when they are optimistic about the future economy and can take on debt at a low cost. Practical implications The findings of this study are expected to help practitioners make informative M&A decisions in the restaurant industry taking into consideration the economic environment. They will also help investors effectively manage their portfolios by predicting and ascertaining the proper time to invest in the restaurant industry based on the changes of economic environment. Originality/value No known study has been identified that examined the relationship between macro-economic factors and M&A activities in the restaurant industry. The findings of the study are expected to fill the gap in the literature by demonstrating the economic environment and the M&A activities in the restaurant industry are in a long-term equilibrium achieved by self-correction of their short-term disequilibrium.


Author(s):  
Sylvain Charlebois ◽  
Amy Creedy ◽  
Mike von Massow

Purpose – The purpose of this paper is to identify the key determinants of back-of-house-based food waste in food service outlets. This case study focuses on Delish restaurants, a well-known restaurant chain in Canada, and aims to provide a clear understanding of food service procurement, kitchen practices, cost management, risk mitigation, menu design and technical literacy needs in hospitality. Some recommendations for future studies are also provided. Design/methodology/approach – The authors chose an exploratory case study design to guide our investigation on restaurants and food waste, based on Yin’s (1994) argument that case studies are the preferred strategy when the “why” questions is being posed and when the focus is on a modern occurrence within a real-life context. Such a design is particularly appropriate for understanding the details and complexity of a phenomenon and its design (Stake, 1995). In this study, research data were collected through multiple points. A semi-structured questionnaire was designed and adopted to collect primary data. The objective of the empirical segment is not to test the applicability of the existing approaches, but rather to study conceptual nuances related to the presented model. A survey study was focused on formal interviews onsite, in two different food service facilities (Restaurant A and B). Findings – When considering food procurement, supplier relationships were found to not be significant for food waste prevention. Company-wide agreements with specific suppliers prevented individual chefs from creating alterations in their ordering to prevent waste. Order shorting was a somewhat common occurrence. However, most employees did not identify portion size as a large driver of waste. This conclusion conflicts somewhat with studies in this area (Kantor et al., 1997). If there was waste on a plate, it is much more likely to be the starches, which are low-cost items as opposed to high-cost proteins. Research limitations/implications – This research has its limitations, which present opportunities for future research. First, this case study is based on two case studies which have their weaknesses, especially in the reliability of data collection. In future, even though both restaurants had access to an earlier version of this case, a more structured analysis with performance indicators related to food waste would contribute to the internal validity of the study. The external validity of the proposed back-of-house-based determinant framework would benefit from being empirically tested with a larger sample, as the author cannot imply that this study’s findings are transferable to other food service operations. Practical implications – From a managerial perspective, this study has merit. Arguably, the restaurant industry has a cumulative impact on the environment, economy and society as a whole. As more consumers in the Western world eat away from home, proper food management practices are desirable. Currently, few governments regulate or mandate measures to monitor restaurants’ sustainability claims and waste management. As consumer expectations change, the onus falls on food operations to validate and inform patrons on practices behind the scenes. Culinary kitchens are often not visible or accessible for some customers, or even obscure for others. Social implications – Strategies undertaken by management and chefs are reactive as opposed to proactive strategies. The reactive strategies are only able to identify waste a week after it has occurred through inventory checks. From this point, it may be impossible to identify the cause of the waste to prevent it from happening in the future. In addition, attribution to the cause may be laid on the incorrect individual, which will further exacerbate the social learning of the staff as a whole. Proactive strategies undertaken before waste occurs are more effective. Originality/value – It must be noted that most of the literature on food waste management in casual-dining restaurants does not cover the key challenges found in the food industry. Most noticeable in the review is that there are very few studies in the literature that include food waste management practices linked to distribution management. This area of interest within the hospitality industry has not been well-developed in recent years and requires more attention.


2019 ◽  
Vol 122 (5) ◽  
pp. 1361-1380 ◽  
Author(s):  
Simona Alfiero ◽  
Michael Christofi ◽  
Alessandro Bonadonna

Purpose The purpose of this paper is to demonstrate how food waste management can affect both retail and distribution operators’ efficiency performance and their ability to create value. In particular, the paper shows how optimizing food waste management characterizes best practices and favors the development of sustainability. Design/methodology/approach Based on a survey of 196 outdoor market operators (including farmers and street food traders) from 27 outdoor markets, the authors analyzed unsold food/food wastage processes vis-à-vis the operators’ behavior and attitude. To provide accurate definitions of the satisfaction levels, a consumer perception survey was carried out, with a usable sample of 2,107 questionnaires. The efficiency performance was evaluated according to data envelopment analysis. Findings The results showed that farmers operate more efficiently than street food traders and that the traditional management of unsold food/food waste is an important competitive element in this sector. Research limitations/implications The sample represents the Greater Turin Area in Italy, i.e., thus, limiting generalizability of the results. In addition, the variables analyzed were limited to certain aspects of selling processes and food waste management. Practical implications The results provide some indicators on how a more rational style of unsold food management can improve an operators’ performance and help make a social impact. Originality/value To the best of the authors’ knowledge, this is the first study that analyses outdoor market operators’ efficiency, based on the use of food waste as a variable affecting their performance.


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