Özet:

The main aim of this study was planned to observe the viability of the target costing system in a catering establishment carried out together with a menu analysis and after then to determine the contributions to the catering establishment Accordingly to this target an analysis of the menu was first made in the establishment where the implementation was carried out and as a result of this analysis the viability of the target costing system was investigated in the framework of the reduction of costs which is one of the applicable strategies Accordingly to this target and in order to be able to apply the target costing system the factors affecting the client satisfaction were first determined and after that we passed to the phase of application The questionnaire technique was used in this study to determine the factors affecting the satisfaction of the clients of the catering establishment and as a result of the questionnaire it was seen that the factors like price and taste of the food were quite important whereas the portion size was not so important from the point of view of the client satisfaction Apart from this the method of case study was also used in this study as it gave us the possibility to investigate in depth the establishment As a result of the implementation made in the catering establishment we could notice that the target costing system could be used to reduce the portion quantities in certain proportions according to the client satisfaction and that the foods were reversed in the matrix due to the increase of their contribution rate Also we could conclude that the catering establishment could be taken at a more profitable level by reducing the food costs without creating unsatisfaction of the client Key Words: Target Costing Menu Analysis Concepts of Strategic Cost

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