Özet:

The intensive competition and development of information and production Technologies affects production and selling policies of business hence their cost systems are required reorganisation. It is very important for the hospitality businesses that have high costs and customer satisfaction based services to work focused on costs. As it is known; the most important costs hospitality businesses are food and beverages and the greatest loss occurs in food production process. These losses are derived from the lack of plan in production volume and the mistakes during the production process. In this study, firstly there will be a conceptual evaluation about cost and cost systems, then it will be tried to explain the processes of electing unnecessary costs and planning of optimum production volume with binom model by examining the applicability of target costing system for hospitality businesses and effects of it on decreasing the cost of food and beverages.

Anahtar Kelimeler: