COURSE UNIT TITLE

: FOOD & BEVERAGE COST ANALYSIS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

Offered By

Gastronomy and Culinary Arts

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF GÜMÜŞ

Offered to

Gastronomy and Culinary Arts

Course Objective

To gain the competence to apply cost knowledge and skills necessary for her / his profession.

Learning Outcomes of the Course Unit

1   To be able to understand basic concepts such as; cost, expense, spending and etc.
2   To be able to calculate break even point
3   To be able to prepare and interpret income statement and etc.
4   To be able to calculate total cost and unit cost of food and bevarages
5   To be able to present cost of manufactured food and beverages to the owner of businesses or managers

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The Basic Concepts of Cost Accounting and Classification of Costs
2 Production Costs
3 Cost of Goods Sold - Income Statement Relationship
4 First Item and Material Expenses, and Inventory Valuation Methods
5 Labor Costs, General Production Expenses
6 Cost control and analysis concept and the importance of food and beverage businesses. Cost control systems.
7 Factors that complicate the process of cost control and cost control in the food and beverage businesses
8 Purchasing and procurement process, receiving and storage
9 Removed from storage and preparation of products
10 Production, standard recipes and standard portions
11 Sales and revenue control
12 Irregularities encountered in the food business
13 Calculating the breakeven point
14 Cost analysis methods and standard deviation analysis
15 Final Exam
16 Final Exam

Recomended or Required Reading

1. Prof. Dr. Adnan TÜRKSOY, Konaklama Yönetim Muhasebesi, Turhan Kitabevi, Ankara, 2011.
2. Prof. Dr. Süleyman YÜKÇÜ, Maliyet Muhasebesi, Vizyon Yayınları, Izmir, 1999.
3. Prof.. Dr. Süleyman YÜKÇÜ, Yönetim Muhasebesi, Birleşik Matbaacılık, Izmir, 2004.
4. Prof. Dr. Nilüfer KOÇAK, Yiyecek Içecek Hizmetleri Yönetimi, Detay Yayıncılık, Ankara, 2009.
5. Yrd. Doç. Dr. Yaşar YILMAZ, Yiyecek Içecek Maliyet Kontrolü, Detay Yayıncılık, Ankara, 2007.
6. Yrd. Doç. Dr. Özkan TÜTÜNCÜ, Turizm Işletmelerinde Maliyet Muhasebesi, Turhan Kitabevi, Ankara, 2001.
7. Doç. Dr. Dündar DENIZER, Konaklama Işletmelerinde Yiyecek ve Içecek Yönetimi, Detay Yayıncılık, Ankara, 2005.
8. Yrd. Doç. Dr. Alptekin SÖKMEN, Yiyecek ve Içecek Hizmetleri Yönetimi ve Işletmeciliği, Detay Yayıncılık, Ankara, 2008.

Planned Learning Activities and Teaching Methods

Lectures and case studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 VZ Vize
2 FN Final
3 BNS BNS VZ*0.40+FN * 0.60
4 BUT Bütünleme Notu
5 BBN Bütünleme Sonu Başarı Notu VZ*0.40+BUT * 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

Will be annouced.

Language of Instruction

Turkish

Course Policies and Rules

The student is required to be at class on time.
The student is expected to obey the rules of the classroom and the school.
The student is expected to attend the course regularly.
The student is expected to fulfil his responsibilities such as passing the exams.

Contact Details for the Lecturer(s)

yusuf.gumus@deu.edu.tr

Office Hours

Wednesday 10.00 -11.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 5 5
Preparation for final exam 1 10 10
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 87

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.1555
LO.25555
LO.35555
LO.4555
LO.5555

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

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