Pandemic period Turkey fast consumption products sector analysis and the empirical study on future-oriented school channel sales

In this study, the effects of the pandemic on the sales channels in the FMCG sector and the pre-pandemic and post-pandemic sales data of the school canteen sales channel were examined. In our study, which was handled from the perspective of management accounting, the sales channels shares and channel-based sales turnovers between 2018 and 2022 belonging to a joint stock company operating in the fast moving consumer goods snack sector were examined, and the data obtained were interpreted, evaluations were made with the sales and accounting managers of the relevant company, and interviews were held with them about the processes. In addition, the effects of changes in raw material supply and price changes in raw material unit cost on the sales and price strategies of the management are mentioned. As a result of our study, it has been determined that the effects of covid-19, which started to spread in our country in 2020, vary in sales channels and there are losses according to 2019 data. Especially in the school canteens sales channel, according to 2019 data, the entire sales channel lost its share in 2020 and the sales channel rate in 2020 was 0%. Although the restrictions were lifted in the following periods and the schools were reopened, it was determined that it is not possible to reach the 2019 data again in the school canteens channel share. It has been observed that the negative economic indicators brought by the pandemic due to the sales turnover figures, the negativities in the raw material unit costs and the high price increases and the changes in the consumer purchasing behavior have caused the management to design future strategies with different strategies, orientation to different sales channels and price changes. Keywords: Pandemic, Covid-19, Fast Moving Consumer Goods (FMCG), Snack Industry, Sales Channels, School Canteens, Food Supply, Management Accounting.