Food And Beverage Of The Cost Control In Hotel And Housing Operations: A Research On Sanliurfa City
Keywords:
Accounting, Cost, cost control, hotel, guest houseAbstract
One of the most important cost elements in hotels and guest houses which are in Sanliurfa is the food and beverage department. This section is influenced by many different factors such as excessive number of varieties, rapid and continuous consumption, elimination of one of the most important basic needs of eating and drinking. In this regard, the food and beverage division, which is one of the centers of an important input - output and monetary movement, has also become a focus of accountancy. The cost control in this section is likely to have a significant impact on the overall costs of the operator. Hotels and guest houses need to be able to build and implement a good system to provide cost control in the food and beverage department. The aim of work is to determine the attitude towards providing cost control of the food and beverage section of hotels and guesthouses, one of the important centers of faith tourism. Determine whether managers of hotel and guest houses operating in Şanlıurfa differ in their management attitudes towards cost control in terms of demographic factors. For this purpose, the results of the questionnaires were analyzed in the SPSS program. As a result of the analysis made, it has been determined that there are not a signifiance difference between the attitudes towards cost control of the food and beverage section and the demographic factors.
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