COURSE UNIT TITLE

: COST ANALYSIS IN FOOD AND BEVERAGE ENTERPRISES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
GMS 5011 COST ANALYSIS IN FOOD AND BEVERAGE ENTERPRISES ELECTIVE 3 0 0 6

Offered By

Gastronomy and Culinary Arts

Level of Course Unit

Second Cycle Programmes (Master'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   Cost-benefit analysis can interpret and cost data
2   To calculate the breakeven point for business it is connected to
3   If necessary to prepare the income statement
4   Having knowledge on how to spot the costs can be reduced
5   Report on the costs to owners, shareholders and employees if need

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Food and beverage companies, operation and features
2 Cost, expense, spending, profit and loss concepts and types of expenses
3 The importance of fixed Cost, variable cost etc.
4 Cost control and analysis concept and the importance of food and beverage businesses. Evaluating them in terms of cost, cost analyses and cost control systems
5 Cost of goods produced, cost of goods sold.
6 Cost of goods produced, cost of goods sold.
7 Purchasing and procurement process
8 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

Firstly, the subject is explained theoretically and then the sample applications are done.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT * 0.30 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.30 + RST* 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

Midterm, student presentations and final exam

Language of Instruction

Turkish

Course Policies and Rules

Teaching and Exam Application Principles are valid.

Contact Details for the Lecturer(s)

yusuf.gumus@deu.edu.tr

Office Hours

Friday 11:00 - 12:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 7 98
Preparation for midterm exam 1 3 3
Preparation for final exam 1 4 4
Preparing presentations 1 10 10
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 159

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.155555
LO.2555
LO.355
LO.4
LO.5

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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