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Konaklama İşletmelerinde Yiyecek-İçecek Maliyet Kontrol Yöntemlerinin İncelenmesi: Ayrıntılı Maliyet Kontrol Yöntemine İlişkin Bir Uygulama

Journal of Business Research - Turk, 2019-09, Vol.11 (3), p.1358-1374

ISSN: 1309-0712 ;EISSN: 1309-0712 ;DOI: 10.20491/isarder.2019.676

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  • Title:
    Konaklama İşletmelerinde Yiyecek-İçecek Maliyet Kontrol Yöntemlerinin İncelenmesi: Ayrıntılı Maliyet Kontrol Yöntemine İlişkin Bir Uygulama
  • Author: Eken, Taner ; Aksu, İbrahim Enes
  • Subjects: accommodation business cost control food and beverage cost control ; Business Economy / Management ; konaklama i̇şletmesi maliyet kontrolü yiyecek-i̇çecek maliyet kontrolü ; Socio-Economic Research
  • Is Part Of: Journal of Business Research - Turk, 2019-09, Vol.11 (3), p.1358-1374
  • Description: Purpose – In the present study, the purpose was to determine from which items the total daily food costs and traceable total daily food costs consist of. Determining the cost differences by comparing the changes in costs will allow the determination of the menu or price changes which will be made, and the changes in this respect will increase the profitability of the company. Design/methodology/approach – In this study, the daily product sales that were made in an imaginary hotel restaurant, and the lists and costs of the materials used in the production were calculated with the Harris, Kerr and Forster Method, and then were tabulated on a daily basis. The tables of the imaginary company that were prepared on a daily basis, the monthly costs tables of the group food costs, the cumulative costs, their sales amounts were prepared; and the percentage changes among days were examined.
  • Publisher: Journal of Business Research
  • Language: Turkish;English
  • Identifier: ISSN: 1309-0712
    EISSN: 1309-0712
    DOI: 10.20491/isarder.2019.676
  • Source: Open Access: DOAJ Directory of Open Access Journals
    CEEOL: Open Access
    Alma/SFX Local Collection
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