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There is increasing global interest in the requirements necessary to practice the complex and responsibility-laden business of event management as evidenced by the growth of the number of academic, credentialing, knowledge transfer, and qualification standards programs focusing on the field in place and in development around the world. Educators, regulators, associations, and practitioners are seeking to create and improve curriculums, reduce risk, employ best practices, and achieve recognition as a legitimate profession. This article presents an overview of the current status of the knowledge systems supporting the event management industry and offers a framework for an international event management body of knowledge (EMBOK) that may facilitate the ability to map, define, and align current event management standards consistent with the needs of a global event management environment.

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Purpose -The paper aims to examine the activity-based costing (ABC) method as a feasible and appropriate tool for the casino and hotel industry to apply to support kitchens in order to eliminate the monthly allocation of overhead based on variable costs. Design/methodology/approach -Data were collected at a support kitchen in a Las Vegas casino. These data were analyzed by using ABC methods and establishing ABC costs. ABC methods were compared to traditional allocation methods to determine, first, if allocations could be eliminated entirely; and, secondly, to establish if some outlets would be significantly impacted by the accounting change.Findings -An ABC approach can be applied to support kitchens and total cost (ABC) can be estimated. This approach allowed the casino to eliminate traditional allocation methods based solely on food cost. Research limitations/implications -ABC was shown to be a powerful technique that can be applied effectively in a support kitchen of a casino. Since this paper involved only a single support kitchen in a single casino, further research should be conducted to confirm that ABC can also be applied in support kitchens in other hospitality industry settings. Practical implications -The use of ABC techniques confirmed that the ABC process is a useful tool in an effort to abolish allocations and can be applied to the remaining support kitchens. Without the benefit of this paper, restaurant management for individual food and beverage outlets received an unfair share of the overhead and did not have appropriate cost information for bread products. Originality/value -ABC may be a powerful technique when applied effectively to the food and beverage operations in the field of hospitality.