COURSE UNIT TITLE

: FOOD AND BEVERAGE COST CONTROL

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MSH 0029 FOOD AND BEVERAGE COST CONTROL ELECTIVE 2 0 0 2

Offered By

Efes Vocational School

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

Offered to

Efes Vocational School
Catering Services Programme
Program Of Civil Aviation Management
Program of Tourismand Hotel Manegement

Course Objective

Teaching the effectiveness efficiency analysis based on cost control and cost calculations in tourism enterprises.

Learning Outcomes of the Course Unit

1   Explains the terms related to cost analysis
2   Explains the cost structure of hospitality and food & beverage enterprises
3   Explains the outline of calculation the costs of room, food and beverage in hospitality and food & beverage enterprises
4   Explains the accounting frame, chart of accounts, specific accounts which are peculiar to hospitality and food & beverage enterprises
5   Explains the terms related to cost analysis and control in hospitality and food & beverage enterprises
6   Learns how to monitor, control and account of revenues and expenses(all expenses related to the activity and non operating) for hospitality and food & beverage enterprises and explains their importance for the enterprise
7   Explains how to make beginning of the period and end of the period transactions in hospitality and food & beverage enterprises and explains how to be reflected to the financial statements.
8   Explains the depreciation and revaluation methods oof hospitality and food & beverage enterprises

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General Informatıon About Cost Control
2 General Informatıon About Hospıtalıty Enterprıses And Cost Control
3 Cost Control Document System In Hospıtalıty Enterprıses
4 Cost Control And Supervısıon In Hospıtalıty Enterprıses
5 Cost Control And Supervısıon In Hospıtalıty Enterprıses
6 Cost Control And Supervısıon In Hospıtalıty Enterprıses
7 MIDTERM EXAM
8 General Informatıon About Food & Beverage Enterprıses
9 Income And Working Order Of Food & Beverage Enterprıses
10 Income And Working Order Of Food & Beverage Enterprıses
11 Cost Control And Supervısıon In Food & Beverage Enterprıses
12 Cost Control And Supervısıon In Food & Beverage Enterprıses
13 Deprecıatıon And Revaluatıon Procedures In Food & Beverage Enterprıses

Recomended or Required Reading

Textbook:
Azaltun, Murat ve Ergün Kaya(2006), Konaklama Işletmelerinde Muhasebe Uygulamaları, Detay Yayıncılık, Ankara

Supplementary Book(s)
1) Yılmaz, Yaşar (2008), Yiyecek&Içecek Maliyet Kontrolü, Detay Yayıncılık, Ankara.
2) Adams, Debra (2006), Management Accounting for Hospitality, Tourism, And Leisure Industries: A Strategic Approach, Cengage Learning EMEA.

Planned Learning Activities and Teaching Methods

Lectures, video impressions about the true facts and circumstances related to the subjects, assignments, presentations and by following the current researches through the study of academic papers on the subject.

Assessment Methods

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


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

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)

selale.glaue@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Preparation for midterm exam 1 12 12
Preparation for final exam 1 12 12
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 52

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16
LO.143
LO.233
LO.332
LO.423
LO.535
LO.655
LO.744
LO.823

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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