就全世界而言，餐飲產業都是最大的僱主，也創造了最多的就業就會，根據美國業工局的統計，在美國有一千兩百四十萬人直接或間接的從事餐飲事業的營運，幾乎佔美國人口突二十分之一。餐飲產業與大眾生活之息息相關，在在顯示了餐飲管理績效之重要。 針對近年來餐飲產業面臨諸多的問題，諸如餐飲生產品質的低落、產品穩定性差，員工倫理行為偏差、離職率高，餐飲在行銷組合上的錯誤決策，為法有效的掌握目標市場，財務控制在餐飲採購、驗收、儲存區發貨各階段倫理行為的監督失控，到如何利用資訊科技來引導員工倫理行為之偏差等問題，上述各項問題可以得知餐飲倫理對管理績效之深達影響。 本研究主是要探討食飲倫理在餐飲的生產、人力資源、業務行銷、財務控制及資訊科技各方面所產生管理績效的影響評估，並讓餐飲產業的管理者都能認知，如果能從注意餐飲倫理行為的角度來檢視企業經營績效，將更有助於餐飲管理者都能認知，如果能從注意餐飲倫理行為的角度來檢視企業經營績效，將更有助於餐飲管理者從不同的管理層面來思慮與修正經營的政策。

　　　　　For the whole world, Food & Beverage (F&B) industry is the biggest employer, and also creates the most employment opportunities. According to statistics by Bureau of Labor USA, there are 12.4 million people engaging in operation related to F&B industry directly or indirectly in USA, almost one twentieth of the whole population of USA. F&B industry is closely related to people's lives, and all these show the importance of the managerial performance of Food & Beverage industry. Aiming at all these problems that F&B industry encounters during recent years, such as poor production quality, and stability of products, employees' ethics and behaviors deviation, high turnover rate, wrong decision in terms of marketing mix of F&B, being unable to control target market, out of control of financial monitoring on ethic behaviors during different phases such as F&B purchasing, receiving, storing and issuing, and also how to make use of information technology to guide employees' ethic behaviors deviation etc,. al these problems indicate the significant influence of F&B ethics on managerial performance. This study mainly to explore the influence of managerial performance in production, human resources, sales and marking, financial control and information technology of F&B ethics. The management personal of F&B industry also realize that is will help them to consider and revise operation policies form different management levels, if they can review managerial performance of businesses form the viewpoint of emphasizing F&B ethic behaviors.