Manac (Management accounting) in Restaurant

First, I went to this fast food joint and ordered for some Dosas to be packed. The guy promptly charged me parcelling charges to cover for the packaging and the additional labor involved.

Then I went to a wonderful pastry outlet. Since there was an empty table, I requested the waiter to serve me there. However he warned me that the listed prices are for take-aways and eat-ins have a seperate (read higher) pricelist. His logic was that rentals are expensive and it makes more economic sense to encourage take aways than to serve them.

What both guys said made perfect logical sense, yet were totally contradictory. I have spend 2 terms at my MBA school trying to learn Management Accounting (Manac), but only after today’s restaurant trip did I appreciate it sufficiently enough.

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