COURSE UNIT TITLE

: FOOD&DRINK COST ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
GMS 3009 FOOD&DRINK COST ACCOUNTING COMPULSORY 3 0 0 3

Offered By

Gastronomy And Culinary Arts

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR HAKAN ÖZKAYA

Offered to

Gastronomy And Culinary Arts

Course Objective

Calculating the total and unit costs of food and beverages produced in businesses and making effective use of financial information, especially cost information, in the decisions taken

Learning Outcomes of the Course Unit

1   Understanding cost behavior
2   Ability to make cost-volume-profit analysis
3   Ability to calculate unit cost
4   Ability to prepare simple cost control reports
5   Using financial information in decision making

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Cost Accounting, Management Accounting and Cost Control
2 Basic Cost Concepts
3 Production Cost Elements and Classification of Costs
4 Production Cost Elements 2
5 Cost-Volume-Profit Analysis
6 Recipe Costing
7 Midterm exam
8 Midterm exam
9 Labor Costs
10 Cost-Volume-Profit Analysis 2
11 Cost Control
12 Sales Indicators and Cost Control
13 Business Decisions
14 Business Decisions
15 Final Exam
16 Final Exam

Recomended or Required Reading

Prof. Dr. Adnan TÜRKSOY, Konaklama Yönetim Muhasebesi, Turhan Kitabevi, Ankara, 2011.
Yrd. Doç. Dr. Yaşar YILMAZ, Yiyecek Içecek Maliyet Kontrolü, Detay Yayıncılık, Ankara, 2007.
Prof. Dr. Mehmet Sarıışık, Yiyecek Içecek Işletmelerinde Maliyet Kontrolü Kavramlar, Uygulamalar ve Örnekler, Detay Yayıncılık, Ankara, 2021

Planned Learning Activities and Teaching Methods

Firstly, the subject is explained theoretically, then the application is made with the help of examples.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FIN FINAL EXAM
3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Skills in analysis, synthesis and critical thinking; skills in problem solving; skills in application via midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

Dokuz Eylul University Associate's Degree and Bachelor's Degree Education and Examination Regulations
School of Applied Sciences Education and Examination Application Principles

Contact Details for the Lecturer(s)

hakan.ozkaya@deu.edu.tr

Office Hours

Thursday 11.00-12.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 84

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.13
LO.2
LO.34
LO.445
LO.54

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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