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

The Cost Control Methods in Food and Beverage Businesses course aims to teach students the cost management processes, expense analysis techniques, and strategies for maximizing profitability in the food and beverage industry.

Name of Lecturer(s)

Learning Outcomes

1	Analyze cost control processes in food and beverage businesses.
2	Apply ingredient cost analysis and pricing strategies.
3	Utilize inventory management and waste reduction techniques.
4	Develop financial planning skills to enhance business profitability.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

none

Recommended Optional Programme Components

none

Course Contents

This course covers the fundamental principles of cost control in food and beverage businesses, focusing on topics such as ingredient cost analysis, pricing strategies, inventory management, waste reduction techniques, and budgeting processes. Effective management of business expenses, cost-profit balance, and efficiency improvement methods are reinforced through practical exercises and case studies. Students develop financial planning skills to gain a competitive advantage in the industry.

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

Instructor's lecture notes

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)

none

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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