Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Atila YÜKSEL

Prof. Berrin GÜZEL

Ins. Okan Umut ŞİMŞEK

Lec. Elvan KESER

Lec. Fulya MÜRTEZA

Lec. Ozan GÜNGÖR

Cost Analysis

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	: 3

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)

Res. Assist. Kağan KARAOSMANOĞLU

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 - Theoretical

Haris, Kerr and Foster methods

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

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	1	3	56
Midterm Examination	1	6	1	7
Final Examination	1	9	1	10
TOTAL WORKLOAD (hours)				73

Contribution of Learning Outcomes to Programme Outcomes

	PÇ-1	PÇ-2	PÇ-3	PÇ-4	PÇ-5
OÇ-1	4	4	5	4	5
OÇ-2	4	5	5	4	5
OÇ-3	5	4	5	4	4
OÇ-4	4	3	4	5	4
OÇ-5	5	4	4	4	4