Information Package / Course Catalogue
Cost Analysis and Control
Course Code: REM303
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

With this course; It is intended to teach the calculation of the cost of meals and to control costs.

Course Content

Cost control methods are the content of this course.

Name of Lecturer(s)
Learning Outcomes
1.To be able to calculate and control food costs,
2.To understand the relationship between cost and sales
3.To prepare a budget
4. Duties of employees in the control system
5.Loss, leakage, wastes and irregularities in the kitchen, ethical violations
Recommended or Required Reading
1.Yılmaz, Y. (2007) Yiyecek İçecek Maliyet Kontrolü, Detay Yayıncılık, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical
Cost concepts
Week 2 - Theoretical
Definition, importance and stages of cost control
Week 3 - Theoretical
Food cost control process, purchase cycle
Week 4 - Theoretical
Purchase cycle
Week 5 - Theoretical
Revenue control
Week 6 - Theoretical
Beverage cost control process
Week 7 - Theoretical
Pricing methods
Week 8 - Theoretical
Cost control methods - simple monthly method
Week 9 - Intermediate Exam
ara sıav
Week 10 - Theoretical
Haris, Kerr and Foster methods
Week 11 - Theoretical
Standard cost method
Week 12 - Theoretical
Potential cost method
Week 13 - Theoretical
Cost and sales analysis, reporting
Week 14 - Theoretical
Analysis application example
Week 15 - Theoretical
Analysis application example
Week 16 - Final Exam
finals
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Midterm Examination1617
Final Examination19110
TOTAL WORKLOAD (hours)101
Contribution of Learning Outcomes to Programme Outcomes