Restoranlarda Tedarik Yönetimi Temelinde Hedef Maliyetleme: Fast Food Restoranı Örneği
Target Costing Based on Supply Management in Restaurants: The Case of Fast-Food Restaurant

Summary/Abstract: One of the ways to provide standard service for restaurants is to use raw materials of the same quality. Supply chain management is important in these shelters. If the supply chain is at any age, its costs need to be considered. The use of target costing method supply chain management is one of the contemporary costing methods. In this context, it is aimed to determine the costs of supply chain costs in service providers, and to establish the decision model according to the method of targeting the costs of the delivery chain in fast food restaurants that do not contain this, considering that target costs can be used. In the study, the equipment cost analysis of a fast- food business was carried out within the scope of case study. Since the fast-food business examined in the study is a franchise business, the closure of the supply chain is managed by the main business. However, in order to reach the targeted profit of this enterprise, the prices of supplied raw materials, which are not very demanded, have been increased, but to the extent that the sales prices have not increased at the same rate. In this study, a literature contribution has been made by using the supply chain process target costing obtained in the objectives. In addition, the cost of the supply chain is a model for deciding the use of restaurants.

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