Yiyecek-içecek işletmelerinde maliyet kontrol sistemleri ve beş yıldızlı otellerde standart yiyecek maliyet kontrol sisteminin uygulanabilirliği üzerine bir araştırma

-114- Food and beverage materials are controlled in a process from menu planning until the point of selling. The varieties of food and their prices are determined in menu planning. Purchasing is the providing of food materials to the management by conducting with the sellers. Simultaneously, it is the series of activities designed to obtain the materials of the right quality and quantity, at the right price and time, and from the right source. Materials which are controlled in appropriate for purchasing conditions, are received in the predetermined periods. The receiver receives the goods by looking at its quality, price and last date. The food materials which are purchased, are stored in appropriate storeroom conditions. In storage, one is concerned about the physical safety of the food items as well as preserving its quality. Also, stock control is here realised The food and beverage items are delivered by the food and beverage request form sending from kitchens and bars. The most important centre of food production is kitchen for which foods are prepared by using standard recipes and portions. The important matters as shattering, peeling and cooking techniques are organised by the chief cook. The food is supplied to sale after production control. Each step of control is dependent on others. An error that can be done in a step, effects negatively the others. Because of it is based on scientific methods and rules, standard cost control system is more effective than other traditional cost control systems in spite of having strength application. Food items can be evaluated either one by one or in groups. Standard quantities are calculated based on realised qualities in the past. Price standards are determined according to the criterion's as inflation, foreign exchange rates, interest rates etc. Standard price and quantities are compared with the realised price and quantities at the end of the term. After analysing the deviations and their reasons, managers take measures for the future. The applicability of standard food cost control system had been analysed under the economic conditions of Türkiye in Hotel T. Two mains of food groups had taken from the realised results in June 1996: Meat products and fishes... Eight from meat products and five from fishes materials had been chosen. Standard quantities are.115- calculated 5% less than the last term to save materials. Price standards are determined according to multiplying the prices of last June and the estimating of 76% inflation for 1997 June. After calculating standards for 1997 June, the realised results,in the same term, are compared. Deviations of quantities and prices are found and their causes are analysed. After comparing them, it was observed that there were not too high deviations between the standards and realised results. The resources of quantities deviations which were generally under 10%, are brought to light that they were interior factors of management and suggestions were given. Some negatives were cached the eye in the deviations of prices. The measurements were drawn up for the deviations of prices which were effected negatively by the exterior factors. The results achieved that the standard food cost control system can be applied with success in the inflationist countries as Türkiye...-114- Food and beverage materials are controlled in a process from menu planning until the point of selling. The varieties of food and their prices are determined in menu planning. Purchasing is the providing of food materials to the management by conducting with the sellers. Simultaneously, it is the series of activities designed to obtain the materials of the right quality and quantity, at the right price and time, and from the right source. Materials which are controlled in appropriate for purchasing conditions, are received in the predetermined periods. The receiver receives the goods by looking at its quality, price and last date. The food materials which are purchased, are stored in appropriate storeroom conditions. In storage, one is concerned about the physical safety of the food items as well as preserving its quality. Also, stock control is here realised The food and beverage items are delivered by the food and beverage request form sending from kitchens and bars. The most important centre of food production is kitchen for which foods are prepared by using standard recipes and portions. The important matters as shattering, peeling and cooking techniques are organised by the chief cook. The food is supplied to sale after production control. Each step of control is dependent on others. An error that can be done in a step, effects negatively the others. Because of it is based on scientific methods and rules, standard cost control system is more effective than other traditional cost control systems in spite of having strength application. Food items can be evaluated either one by one or in groups. Standard quantities are calculated based on realised qualities in the past. Price standards are determined according to the criterion's as inflation, foreign exchange rates, interest rates etc. Standard price and quantities are compared with the realised price and quantities at the end of the term. After analysing the deviations and their reasons, managers take measures for the future. The applicability of standard food cost control system had been analysed under the economic conditions of Türkiye in Hotel T. Two mains of food groups had taken from the realised results in June 1996: Meat products and fishes... Eight from meat products and five from fishes materials had been chosen. Standard quantities are