Information Package

Program of Gastronomy and Culinary Arts

GMS182

COST ACCOUNTING IN FOOD AND BEVERAGE BUSINESSES

Course Code
GMS182
Semester
-
Theory+Practice
2 + 0
ECTS
3
Course TypeElective Course
Course LevelBachelor's Degree
Year of Study-
Semester-
ECTS3
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Learn the importance of food and beverage cost control.
  2. Food and beverage cost control process and cost control methods knows.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionStudent learns cost control processes and cost control methods in food and beverage business.
Course Contents
WEEK TOPICS
1st Week Simple cost control method (percentage control method)
2nd Week Simple cost control method (percentage control method)
3rd Week Simple cost control method (percentage control method)
4th Week Simple cost control method (percentage control method)
5th Week Detailed cost control method
6th Week Detailed cost control method
7th Week Detailed cost control method
8th Week Midterm
9th Week Standard cost control method
10th Week Standard cost control method
11th Week Standard cost control method
12th Week Potential cost control method
13th Week Potential cost control method
14th Week Potential cost control method
15th Week Final Exam
Recommended or Required Reading1. Aktaş, A. (2011). Ağırlama Hizmet İşletmelerinde Yiyecek ve İçecek Yönetimi. (11.Baskı). Detay Yayıncılık, Ankara.
2. Benligiray, Y. (1977). Otel İşletmelerinde Kar Planlaması ve Maliyet Kontrolü, Eskişehir İktisadi ve Ticari İlimler Akademisi.
3. Çetiner, E. (2009). Konaklama İşletmelerinde Yönetim Muhasebesi. (1.Baskı). Gazi Kitabevi, Ankara.
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Questions/Answers
  • Practice
  • Presentation
  • Project
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 40
Assignment 1 10
Total(%) 50
Contribution of In-term Studies to Overall Grade(%) 50
Contribution of Final Examination to Overall Grade(%) 50
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 2 2
Preparation for Quiz 1 4 4
Individual or group work 14 2 28
Preparation for Final exam 2 8 16
Course hours 14 2 28
Preparation for Midterm exam 2 6 12
Laboratory (including preparation)
Final exam 1 2 2
Homework 1 5 5
Total Work Load97
Total Work Load / 30 (h)3.23
ECTS Credit of the Course3
Language of InstructionTurkish
Work Placement(s)No
LO1 LO2
K1
K2
K3
K4
K5
K6
K7
K8 X X
K9
K10
K11
K12 X X
K13
K14
K15
K16
K17
K18
K19
K20
K21
K22
K23