Özet:

Today, all need to keep their costs under control, in addition to increasing their sales, in order to maintain their assets and their goals. It requires the accommodation companies that make up a significant part of the tourism sector to pay special attention to food and beverage departments in order to get profit at the targeted level and to provide advantage over their competitors in the quality of the service they offer. It is also important to ensure effective food and beverage cost control. In this regard, accommodation are trying to make an effective food and beverage cost control by choosing one of the simple, detailed, standard or potential cost methods. In this study, an application aimed at the identification of food and beverage costs in a boutique accommodation enterprise operating in the Ege region, an application aimed at the identification of food and beverage fraud in the food and beverage units to increase the control of the enterprise. In the study, the results obtained by an application aimed at the detection of fraud in beverage units using the sale price control method were evaluated and proposed to increase the control power of the company in this area. The data related to the subject of the application has been obtained through qualitative research methods. In the business, the cost method applied in relation to the detection of fraud in food and beverage units and the expenses were analyzed, ensuring the actual situation in the units concerned. As a result of the analysis of the findings obtained at the end of the study, it can be considered that the method used for the detection of fraud is an effective method in to minimize this type of losses. This is also important to be an approach that will strengthen the direct control system.

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