Most studies that have examined the attributes of hotel restaurants for customer's satisfaction and behavioral intention in the context of food and service quality had similar limitations (Han & Hyun, 2017; Wilkins et al., 2007; Wu & Liang, 2009; Xu & Li, 2016). Therefore, their managerial implications still provide vague picture to the hotel in- dustry, because their conclusions are limited to identify “high quality of staff service and food (Han & Hyun, 2017, p. 89), “exquisite food pre- sentation and a good range of bars” (Wilkins et al., 2007, p. 850), or “offering good food in the restaurant” (Xu & Li, 2016, p. 66) as critical factors for hotel restaurant performance without considering their costs for practical implementation. Furthermore, the findings did not explain how much quality improvement of F&B was required for the hotel restaurants and, as a result, how much benefit could be increased for them by offering better F&B services. To provide stronger support to the previous studies, it is crucial to examine from a more operational per- spective: how the increase in the resource of F&B offering could even- tually affect the business performance of the hotel including occupancy, room price (ADR), and operational profit (GOP) of hotels. Besides, F&B services should not analyse disjointedly but need to be explored from a broader perspective accompanied by the performance of the rooms department since hotel F&B service is the part of hotel operation, not as an isolated function (Wilkins et al., 2007).