Publication Details
Abstract
This study aims to analyze the impact of the integration of resource consumption accounting (RCA) and production on time (JIT) technologies with artificial intelligence in improving operational performance and reducing costs in restaurant chains. The theoretical aspect dealt with the most important concepts related to these modern technologies, while the practical aspect relied on quantitative data of five branches of a restaurant chain.
The results showed a decrease in the percentage of food waste from (14.6%) to (6%), an improvement in labor utilization from (70%) to (85%), an increase in the accuracy of demand forecasting from (62%) to (90%), as well as a reduction in the average monthly operating costs by (17%).
The study concludes that the integration of RCA, JIT, and AI represents an effective framework for optimizing resource utilization, reducing waste, and increasing operational efficiency, thereby enhancing the competitiveness of organizations.