An Examination of standart cost system in terms of cost control in restaurant operations and an emprical research in touristic licenced restaurants in Ankara

140 ABSTRACT In restaurants different kinds of meals are served and consumed at some time. Every ingredients and costs, used for the preperation of the meal differs so most of the meals preparet and consumed daily so it is difficult to determine the cost control and pricing of the meal. Due to above reason, cost of the restaurant must be determined precisely and costs control must be pre - determinet as realistic as possible before the production of meal. Standart cost system enables the cost to be determined logicially and realisticly and by this system results can be compared with the actual realized costs. In the first chapter of this study, the cost control concepts and cost pricing system and in the second chapter and the development of food and beverage industry and related restaurants are examined. In the thirth chapter, standart production cost of meals are determined and compared with the usual prodduction cost of meals with detail explanation. In the fourth chapter of this study, the current relation between the standart cost system and cost controls of the restaurants are examined and the problems encountered between two systems are tested.