中文摘要：

收益率是指易逝性产品（服务）与时间相关的存货单元上的收益。餐厅收益率体现为餐厅每小时每座位产生的收益,然而很少有研究讨论餐厅的测量方法。目前计算餐厅收益率的方法主要有两种,一种是以登记时间为测量依据的开放餐厅收益率,另一种则是以消费段为测量依据的封闭餐厅收益率。两种餐厅收益率在收入、就餐时间选择方面有所不同,且都存在一定的不准确性。文章基于H酒店M餐厅的账单分析,结合时间研究法,探讨餐厅实施收益管理过程中,餐厅收益率测量方法的选择。研究表明：第一,封闭收益率较能准确反映餐厅的收益,而开放收益率更能有效为餐厅经营提供依据及策略。第二,开放收益率可反映顾客的抵达情况和上座率,即开放收益率越高,顾客在该时间段的需求越大。因此,餐厅经营者可以把握自己餐厅的收益率规律,调整餐厅经营策略。第三,在闲暇时间段,餐厅收益率较低,餐厅经理可以吸引更多顾客前来消费,提高平均消费额;在忙碌阶段,餐厅收益率较高,餐厅应采取措施缩短顾客就餐时间,提高翻台率,分散顾客需求。

英文摘要：

The yield rate shows the revenue based on time-related inventory unit of perishable products （services）. RevPASH reflects the income generated per available seat-hour of the restaurant. There are two main ways to calculate the RevPASH. One is the RevPASH-Opnsubject to the check-in time, and the other one is the RevPASH-Ent based on the time period from check-in to check-out. These two RevPASH are different in terms of revenue and meal time selecting, and both have some inaccuracies. Based on the bill analysis and time study of M Restaurant in H hotel, this thesis explores the selection of calculation methods of RevPASH during the implementation of restaurant revenue management. Results show that the RevPASH-Ent more accurately reflects the restaurant＇s revenue, while the RevPASH-Opn provides ba- sis and strategies for the restaurant operation. Therefore, this research proposes that the RevPASH-Opn be taken as strategy guidance, and the RevPASH-Ent be used to reflect the average consumption. In order to improve the RevPASH, revenue management strategies can be implemented from meal duration, capacity control and demand-based pricing, so as to establish a theoretical framework of restaurant revenue management.