Information Package / Course Catalogue
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 understand expenses concepts
2.To calculate fixed expenses and varied expenses
3.To understand break even concept
4.To learn FIFO concept
5.To learn LIFO concept
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 1 - Preparation Work
Reading
Week 2 - Theoretical
Fixed expense, varied expense
Week 2 - Preparation Work
Reading
Week 3 - Theoretical
Fixed expense, varied expense
Week 3 - Preparation Work
Reading
Week 4 - Theoretical
Fixed expense, varied expense problem solving
Week 4 - Preparation Work
Reading
Week 5 - Theoretical
Fixed expense, varied expense problem solving
Week 5 - Preparation Work
Reading
Week 6 - Theoretical
Break even point
Week 6 - Preparation Work
Reading
Week 7 - Theoretical
Break even sales unit
Week 7 - Preparation Work
Reading
Week 8 - Theoretical
Break even problem solving
Week 8 - Preparation Work
Reading
Week 9 - Preparation Work
Reading
Week 9 - Intermediate Exam
Mid-Term
Week 10 - Theoretical
FIFO
Week 10 - Preparation Work
Reading
Week 11 - Theoretical
FIFO
Week 11 - Preparation Work
Reading
Week 12 - Theoretical
LIFO
Week 12 - Preparation Work
Reading
Week 13 - Theoretical
FIFO LIFO Problem solving
Week 13 - Preparation Work
Reading
Week 14 - Preparation Work
Reading
Week 14 - Final Exam
FINALS
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination1617
Final Examination19110
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
1
4
1
OÇ-2
4
4
1
4
1
OÇ-3
4
4
1
4
1
OÇ-4
4
4
1
4
1
OÇ-5
4
4
1
4
1
Adnan Menderes University - Information Package / Course Catalogue
2026