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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
COST ACCOUNTING IN FOOD AND BEVERAGE BUSINESSES GMS182 - 2 + 0 3

TYPE OF COURSE UNITElective Course
LEVEL OF COURSE UNITBachelor's Degree
YEAR OF STUDY-
SEMESTER-
NUMBER OF ECTS CREDITS ALLOCATED3
NAME OF LECTURER(S)-
LEARNING OUTCOMES OF THE COURSE UNIT 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
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTNone
COURSE DEFINITIONStudent learns cost control processes and cost control methods in food and beverage business.
COURSE CONTENTS
WEEKTOPICS
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
RECOMENDED 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 METHODSLecture,Discussion,Questions/Answers,Practice,Presentation,Project
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term140
Assignment110
Total(%)50
Contribution of In-term Studies to Overall Grade(%)50
Contribution of Final Examination to Overall Grade(%)50
Total(%)100
ECTS WORKLOAD
Activities Number Hours Workload
Midterm exam122
Preparation for Quiz144
Individual or group work14228
Preparation for Final exam2816
Course hours14228
Preparation for Midterm exam2612
Laboratory (including preparation)
Final exam122
Homework155
Total Workload97
Total Workload / 303,23
ECTS Credits of the Course3
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

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