A Structured KPI-Based Management Model for Strategic Decision-Making in the Food and Beverage Sector: Design and Empirical Application

Abstract

This study designs and empirically validates a structured management model based on Key Performance Indicators (KPIs) for businesses in the food and beverage sector. The proposed framework integrates financial, operational, and experiential dimensions within a five-layer methodological architecture aimed at transforming operational data into strategic intelligence. The empirical application was conducted in a casual dining restaurant located in Guayaquil, Ecuador, using daily data from the 2024 fiscal year. The results demonstrate the model’s ability to structure dispersed information, enable multi-level analysis, and generate actionable evidence for strategic decision-making. Furthermore, the implementation of an analytical dashboard validated the practical operability of the system by integrating core indicators such as COGS, GOP, RevPASH, and NPS within a coherent visual platform. The findings suggest that the systematic integration of financial, operational, and experiential metrics strengthens strategic management practices in gastronomic businesses and provides a replicable framework applicable to similar contexts.