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 3067 FOOD&DRINK COST ACCOUNTING COMPULSORY 3 0 0 5

Offered By

Gastronomy And Culinary Arts

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YILMAZ AKGÜNDÜZ

Offered to

Gastronomy And Culinary Arts

Course Objective

To teach the ability to calculate the total and unit costs of food and beverages produced in food and beverage enterprises and to account for them at a basic level.

Learning Outcomes of the Course Unit

1   To be able to make cost-benefit analysis and interpret cost reports
2   To be able to calculate the breakeven point
3   To be able to calculate and account the total and unit costs of food and beverages produced in the enterprise
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 Costs, expenses, costs and expenses varieties concept
3 Cost control concept and the importance of food and beverage businesses. Evaluating them in terms of cost and cost control systems
4 Factors that complicate the process of cost control and cost control in the food and beverage business
5 Purchasing and procurement process
6 Receiving and storage
7 Midterm / Receiving and storage
8 Removed from storage and preparation of products
9 Production, standard recipes and standard portions
10 Sales and revenue control
11 Irregularities encountered in the food business
12 Calculating the breakeven point
13 Cost analysis methods and standard deviation analysis
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 içecek Hizmetleri Yönetimi ve Işletmeciliği, Detay Yayıncılık, Ankara, 2008.

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


Further Notes About Assessment Methods

None

Assessment Criteria

Midterm %40, Final %60

Language of Instruction

Turkish

Course Policies and Rules

Students must be present on time.
Students must follow the rules of the class and the school.
Students must attend the classes regularly.

Contact Details for the Lecturer(s)

hakan.ozkaya@deu.edu.tr

Office Hours

To be announced

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 3 3
Preparation for final exam 1 3 3
Preparing presentations 10 3 30
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 122

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.1311111
LO.2111111
LO.3114111
LO.4141151
LO.5141111

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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