COSTS CONTROL SYSTEMS USED IN THE F&B DEPARTMENT OF THE HOTELS: ISTANBUL PROVINCIAL EXAMPLE
OTELLERİN F&B BÖLÜMÜNDE KULLANDIKLARI MALİYET KONTROL SİSTEMLERİ: İSTANBUL ÖRNEĞİ

Author : Ayşenur AKKAYA - Halil AKMEŞE
Number of pages : 376-395

Abstract

Cost control is used to regulate costs and protect against cost increases. It aims to eliminate food and beverage and labor costs by applying managerial decisions over costs in all areas in order to achieve the desired profit. The aim of this research is to evaluate the cost control system used in the F&B departments in terms of managers and personnel. For this purpose, a total of 80 managers and staff surveys were conducted between April and May 2018 in Istanbul. In the analysis of the data, percent-frequency, one-way variance (ANOVA) analysis and bonferroni analysis were used. According to research data; the application of presentation/visualization at F&B, the use of branded products, the arrangement of special days in the business and the application of the portion ratio in the business affect the cost. It is also understood that the operator does not take too much non-financial measures related to employees and that financial aspects are not well documented in order to evaluate operating capital investments. The reliability of the scale used in the study was analyzed and reliability coefficient p<0,001 was found

Keywords

Cost Control, Cost Control System, Food and Beverage

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