Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
196000104100	COST CONTROL METHODS IN FOOD AND BEVERAGE BUSINESES	Compulsory	2	4	2

Level of Course Unit

First Cycle

Objectives of the Course

Students should have basic information about business, catering business, cost, cost control definition and storage, receiving, purchasing, pricing.

Name of Lecturer(s)

Prof. DR. Musa GENÇ

Learning Outcomes

Will be able to explain Cost Accounting Systems Will be able to explain Food and Beverage Cost Control System. Will be able to explain Food and Beverage Production Cost Elements. Will be able to make Food and Beverage Cost Distributions (First and Second Distribution). Will be able to calculate the Food and Beverage Costs according to the Order Cost System. Will be able to calculate the Food and Beverage Costs according to the Stage Cost System. Will be able to choose the correct pricing method.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

Recommended Optional Programme Components

Course Contents

Definition of food and beverage business, basic concepts and strategies of business, purchasing, receiving, storage, pricing workflow.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Introduction to Cost Accounting and Basic Concepts of Cost Accounting
2	Different Costs for Different Purposes: Classification of Costs
3	Food and Beverage Cost Control, Purposes, Stages.
4	Food and Beverage Cost Control Process
5	Food and Beverage Cost Control Method
6	IFO (Last-In-First-Out) Stock Valuation Method
7		Midterm Exam
8	FIFO (First-In-First-Out) Stock Valuation Method, Average Cost Stock Valuation Methods
9	Labor Costs in Food and Beverage Businesses
10	General Production Costs: First Stage in Expense Distribution
11	General Production Costs: Second and Third Stage in Expense Distribution
12	Order Costing Systems
13	Introduction of Phase Cost Systems
14	Summary Review

Recommended or Required Reading

Mehmet Sariışık (2017). Cost Control Concepts, Applications and Examples in Food and Beverage Businesses, Detay Publishing. Ayaz, N. and Akay, B. (2017). Costs and Control in Tourism Enterprises, Detay Publishing. Food In Life, Food Time Magazine, Food and Travel (Periodical).

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	40
Attending Lectures	1	30
Project Preparation	1	30
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	70
Project Preparation	1	30
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	10	10
Final Examination	1	20	20
Attending Lectures	14	2	28
Project Preparation	1	10	10
TOTAL WORKLOAD (hours)			68

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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High