An application on reporting service costs and service costs in hospitality businesses in Antalya province

In the study, the stages of service costs in accommodation businesses, the points to be considered in the preparation stages of the cost and monthly activity reports, and revealing the standard and actual costs of the accommodation establishments on the basis of sampling, determining the deviations, investigating the reasons for the deviations, examining the items used in the cost process, the importance of the counts and the contribution of the reports to the accommodation businesses are presented. In addition, it will help the businesses to determine the room prices by researching the costs incurred per person by the accommodation businesses. It is aimed to provide information flow to the accommodation establishments by examining the cost reports, monthly activity reports, actual and standard costs and revealing the relationship between them. The study consists of two parts. In the first part, the definition of tourism, its features, historical development and the definition of accommodation establishments, classification of features, pricing and cost controls will be examined under the conceptual framework title. In the second part, research will be conducted on the cost reports of a five-star accommodation establishment operating in Antalya. Under the title of the research, the actual and standard reports were compared by starting with the sample of the research, transferring the accounting procedures of the accommodation establishments, the preparation stages of the cost reports and monthly activity reports. It is aimed to prepare the cost report and monthly activity report used by the accommodation establishment, to compare the actual and standard data, to determine the deviations and to investigate the reasons for the deviations and presented to the management. Thus, it was concluded that the correct decisions for the business would be made by using these reports while the management was making decisions.