(Examination of Food and Beverage Cost Control Methods in Accommodation Establishments: An Application on Detailed Cost Control Method)

Abstract

Purpose – In the present study, the purpose was to determine from which items the total daily food costs and traceable total daily food costs consist of. Determining the cost differences by comparing the changes in costs will allow the determination of the menu or price changes which will be made, and the changes in this respect will increase the profitability of the company. Design/methodology/approach – In this study, the daily product sales that were made in an imaginary hotel restaurant, and the lists and costs of the materials used in the production were calculated with the Harris, Kerr and Forster Method, and then were tabulated on a daily basis. The tables of the imaginary company that were prepared on a daily basis, the monthly costs tables of the group food costs, the cumulative costs, their sales amounts were prepared; and the percentage changes among days were examined. Findings – When the daily changes were evaluated, it was determined that the most important cost items were meat and seafoods. When mid-term evaluation was made, it was determined that the most important cost element was meat products. When evaluated monthly, it was determined that the most important items as cost elements were; meat products, seafoods, dairy products, canned foods and cereals, sweeteners, spices, fruits and vegetables. Discussion – The Harris, Kerr and Forster Method should be preferred because of its advantages when it is compared with the other methods.