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
📌 3 Key Takeaways
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Objective & Hypothesis: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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Key Findings & Data: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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Conclusion & Impact: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
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
Özet
Bu çalışmanın temel amacı hedef maliyetleme sisteminin bir yiyecek işletmesinde menü analizi ile beraber uygulanab ilirliğini görmek ve sonrasında işletmeye sağlayacağı katkıları belirlemek şeklinde planlanmıştır Bu amaç doğrultusunda uygulamanın yapıldığı işletmede öncelikle menü analizi yapılmış menü analizi neticesinde yiyeceklere ilişkin uygulanabilecek stratejilerden biri olan maliyet azaltımı çerçevesinde hedef maliyet sisteminin uygulanabilirliği incelenmiştir Bu amaç doğrultusunda öncelikle müşteri memnuniyetini etkileyen faktörlerin neler olduğu tespit edilmiş sonrasında ise uygulama sürecine geçilmiştir Çalışmada işletme müşterisinin memnuniyetini etkileyen unsurları tespit edebilmek için anket tekniği kullanılmış ve anket sonucunda yemeğin fiyatı ve tadı gibi unsurların önemli olduğu buna karşın porsiyon büyüklüğünün memnuniyet açısından önemli olmadığı görülmüştür Araştırmada ayrıca işletmeyi derinlemesine incelemeye olanak veren olay çalışması yöntemi kullanılmıştır İşletmede yapılan uygulama neticesinde müşteri beklentileri doğrultusunda porsiyon miktarlarının belirli oranlarda azaltılarak hedef maliyet sisteminin kullanılabileceği görülmüştür Ayrıca müşteri memnuniyetsizliği yaratmadan yiyeceklerin maliyetlerinin azaltılabildiği ve işletmenin daha karlı hale gelebileceği tespit edilmiştir Anahtar Kelimeler: Hedef Maliyetleme Menü Analizi Stratejik Maliyet Kavramları
KOŞAN, Y. L., GEÇGİN, E. (2013). Hedef Maliyetleme Sisteminin Menü Analizinde Kullanılması: Bir Yiyecek içecek işletmesinde Yapılan Uygulama ve Sonuçları. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 22 - Sayı: 2, 391–410. https://ajindex.com/articles/73534
Acar, F.(2005). Hedef Maliyetleme Yönteminin Yönetim Kararlarındaki Rolü ve Mamul Geliştirme Aşamasında Uygulanması. Bursa Aktaş, A., Özdemir, B. (2005). Otel İşletmelerinde Mutfak Yönetimi. Ankara:
Detay Yayıncılık Alkan, H.(2003). Maliyet Yönetim Aracı Olarak Hedef Maliyetleme Ve Devlet Orman Fidanlık İşletmelerinde Uygulanabilirliğ. Isparta Atikson, H. ve Jones, P. (1994). Menu Engineering: Managing the Food service MicroMarketing Mix” Journal of Restaurant & Food Service Marketing, 1(1), 40-62
Berliner, C, Brimson, J A.(1988). Cost management for today's advance manufacturing: the CAM-I conceptual design[, Harvard Business School.USA. Can, A.V.(2004).Hedef Maliyetleme: Kuram ve Uygulama. Sakarya Kitapevi Adapazarı. Cooper, R. ve Chew, W. B. (1996). Costs Through Today’s Designs. Harvard Business Review, January-February Coskun, A. (2008). Hedef Maliyetleme ve Uşak İli Batıniye Üretim İşletmelerinde Uygulanabilirliği, Afyon. Dougan, J. (1994). Menu engineering with electronic spreadsheets. The Bottom Line, December 1993 / January 1994, 15-17.USA. Doğan, Z. (1998). Maliyet Yönetiminde Yeni bir Yaklaşım: Hedef Maliyetleme. Atatürk Üniversitesi İİBF Dergisi. Erzurum. Düren, A. Z. (1999). 21. Yüzyıl işletmeciliğinin Temel Eğilimleri, Anahtar Dergisi, Haziran, 11(126):18–19.
Ankara.
Erden, S. A.(1999). İleri Üretim Ortamlarında Maliyetleme, Isparta. Hacırüstemoğlu, R., Şakrak, M.(2002). Maliyet Muhasebesinde Güncel Yaklaşımlar, İstanbul.
Hatiboğlu, Z., Gürsoy C. T.(1979).
Maliyet ve Yönetim Muhasebesi, İ.T.Ü. İşletme Mühendisliği Fakültesi, Yayın No:7, İstanbul.
Hayes, D.V. ve Huffman, L. (1985). Menu analysis: A beter way. The Cornell Hotel And Restaurant Administration Quarterly, 25 (4), 64-70.
Karcıoğlu, R. (1997). Yeni Bir Yönetim Aracı Olarak Hedef Fiyata Göre Maliyetleme Yöntemi. Pazarlama Dünyası Dergisi. Koçsoy, M.(2008). Hedef Maliyetleme ve Türk İmalat İşletmelerinde Uygulanması, Ankara Maviş, F. (2005).
Menü Planlama Taktiği, Anadolu Üniversitesi Yayınları Eskişehir. Mondem, Y., Hamada.(1991). Target Costing and Kaizen Costing in Japanese, Automobile Companies”, Journal of Management Accounting Research, Ninemeier, J. D. (1995). Food and Beverage Management, 2nd edition. East Lansing, Michigan: The Educational Institute of American Hotel and Motel Association. Ninemeier, J. D. (2000). Food and Beverage Management, 3rd edition. East Lansing, Michigan: The Educational Institute of American Hotel and Motel Association. Ninemeier, J. D.ve Perdue, J.