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The purpose of this study is to show how using value management (VM) together with activity based costing (ABC) for menu analysis helps managers to estimate contribution margins more precisely and to analyze customer satisfaction. This new approach is considered an appropriate tool for guiding and directing the process of making decisions.

In this research a case study is employed to examine whether the application of the ABC/VM approach can improve the decision‐making process in a Tunisian à la carte restaurant. Data were collected over the period of a month using direct observations of restaurant activities to calculate profitability, and a questionnaire was administered to determine customer satisfaction.

The results show that six of 11 menu items were profitable. The results also show that managers should analyze profitability and customer point of view simultaneously in order to inform the decision‐making process.

Only a single à la carte‐style restaurant and the dinner menu was examined in this study. Future research should apply the model to other restaurant types in order to validate the model.

The paper suggests that using activity based costing with value management can enhance the quality of the decision‐making process. It demonstrates to managers how they can reduce their costs and improve resource allocation, taking into consideration customer needs and satisfaction.

The paper combines two analytic techniques (VM and ABC) that reveal a menu's true profit and loss picture and a menu item's value.

The purpose of this paper is to present the results of an exploratory survey on the implementation of quality costs programmes in Tunisian manufacturing companies. It aims also to observe the impact of quality cost system (QCS) adoption on operational performance by the manufacturing companies.

An interview-based survey was employed in order to investigate the extent and consequences of implementing quality costs programmes in Tunisian manufacturing companies. A questionnaire was developed and used in the interviews across a sample of Tunisian companies.

A factor analysis revealed that companies which adopted QCS have less internal and external failures costs than others. It also revealed that these companies invest more in prevention and appraisal actions than others. It showed that QCS adoption has positive consequences on the companies’ performance.

The presented results are limited by the low response rate and the small sample size. Since the respondents belong to manufacturing companies, the research results could be only indicative of this type of companies.

The results of the research presented in this paper reflect the general practices and perceptions of manufacturing companies on quality performance measures in Tunisia. It provides a new sight of quality costs programmes practiced in Tunisian manufacturing companies. It highlights the implementation of QCS in manufacturing companies.