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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS GMS 3009 FOOD&DRINK COST ACCOUNTING COMPULSORY 3 0 0 3

Offered By

Gastronomy And Culinary Arts

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASISTANT PROFESSOR GÖZDE TÜRKÖZ BAKIRCI

Offered to

Gastronomy And Culinary Arts

Course Objective

mathematics required to apply professional knowledge and skills to work to gain proficiency

Learning Outcomes of the Course Unit

1   Cost-benefit analysis can interpret and costs table 2   To calculate the breakeven point for business it is connected to 3   If necessary to prepare the income statement 4   Having knowledge on how to spot the costs can be reduced 5   Report on the costs to owners, shareholders and employees if need

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Food and beverage companies, operation and features 2 Costs, expenses, costs and expenses varieties concept 3 Cost control concept and the importance of food and beverage businesses. Evaluating them in terms of cost and cost control systems 4 Factors that complicate the process of cost control and cost control in the food and beverage business 5 Purchasing and procurement process 6 Receiving and storage 7 Midterm 8 Midterm 9 Removed from storage and preparation of products 10 Production, standard recipes and standard portions 11 Sales and revenue control 12 Irregularities encountered in the food business 13 Calculating the breakeven point 14 Cost analysis methods and standard deviation analysis 15 Final Exam 16 Final Exam

Recomended or Required Reading

Aras, Haşim: Konaklama işletmeciliğinde yiyecek-içecek maliyet kontrolü, T.C. Turizm Bakanlığı 1993. AHLA: Food and Beverage Management. AHLA 2001. Michael M. Coltman: Cost control fort he hospitality operation. 1989

Planned Learning Activities and Teaching Methods

Expression

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 2 24 Preparation for midterm exam 1 3 3 Preparation for final exam 1 4 4 Preparing presentations 3 2 6 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 75

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 5 5 LO.2 5 5 LO.3 5 5 LO.4 5 5 LO.5 5 5