Restoran İşletmelerinde Maliyet Kontrolü Üzerine Trabzon İlinde Bir Araştırma
A Study on Cost Control of Restaurant Establishments in Trabzon City

Summary/Abstract: It is observed that food and beverage costs have a big share when total costs of restaurant establishments are calculated. Food and beverage cost control offers systematic data to establishments, facilitates the follow-up of costs in the establishment, reduces the waste of food and beverage and increases the profitability of establishments by preventing unnecessary wastages. Therefore, every establishment offering food and beverage service should effectively apply food and beverage cost control methods to reduce food and beverage costs and increase their profitability. In this study, it is attempted to identify food and beverage control methods used in restaurant establishments active in Trabzon and to reveal the opinions of restaurant managers on cost control. In the study, data were obtained by questionnaire method. The data were interpreted by using frequency distribution and arithmetic means. In conclusion of the study, it was identified that cost controls are usually made by the restaurant manager on a monthly basis and that the most used purchasing method was the negotiated process.

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