Author :
Abstract
Maliyet kontrolü maliyeti düzenlemek ve aşırı maliyetlere karşı korunmak için kullanılmaktadır. İstenen kazancı elde etmek için tüm alanlarda maliyetler üzerinde yönetici güç uygulayarak yiyecek-içecek ve işgücü maliyetlerini ortadan kaldırmayı amaçlamaktadır. Bu araştırmanın amacı, F&B bölümünde kullanılan maliyet kontrol sistemini yönetici ve personel açısından değerlendirmektir. Bu amaçla, İstanbul’da Nisan-Mayıs 2018 tarihleri arasında toplam 80 yönetici ve personele anket uygulanmıştır. Verilerin analizinde, yüzde-frekans, tek yönlü varyans (Anova) analizi ve bonferroni analizi kullanılmıştır. Araştırma verilerine göre; F&B’de sunum/görselliğin uygulanması, kullanılan besinlerin markalı ürünler olması, işletmede özel günlerin düzenlenmesi ve işletmede porsiyon oranının uygulanması maliyeti etkilemektedir. Ayrıca işletmenin çalışanlarla ilgili mali olmayan önlemleri çok fazla almadığı ve işletme sermaye yatırımlarını değerlendirmek için finansal yönlerin pek fazla belgelenmediği anlaşılmaktadır. Çalışmada kullanılan ölçeğin güvenilirliğine ilişkin gerekli analizler yapılmış güvenilirlik katsayısı p<0,001 bulunmuştur.
Keywords
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
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