Cost systems are an essential tool through which we can determine the appropriate cost of food and beverage services and improve operational processes while reducing potential levels of food waste. As such, the existing research focuses on examining the pivotal role of food and beverage cost systems based on just-in-time and value engineering in enhancing service quality for restaurant customers. The research also examines the moderating effects of the educational level and career experiences of account managers, cost estimation officials, financial directors, assistant financial directors, and cost control officials in some Egyptian restaurants. A hard-copy questionnaire was employed to gather data from a sample of 363 of these managers within tourist restaurants in Port Said and Ismailia. Results confirmed that food and beverage service quality was positively and significantly affected by just-in-time-based cost system application more than it was affected by value engineering-based cost system application. Findings revealed that the higher the educational level of financial managers, the greater the interest in achieving better service quality for customers as a result of following an accounting approach based on just-in-time. Moreover, findings demonstrated that the more professional experience these managers had, the more motivated they were to follow an accounting approach based on value engineering. This may lead to enhancing the expected levels of service quality in current and potential customers' minds. Accordingly, this research recommends that decision-makers in independent tourist restaurants and hotel chains need to train managers on cost systems and financial data analysis.