Karar verme sürecinde maliyet muhasebesinin rolü; Catering işletmelerinde örnek bir uygulama
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Date
2017
Authors
Kahraman, Yüksel
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Abstract
Catering ilk yıllarda sadece oteller tarafından uygulanırdı yıllar geçtikçe gelişmiş ve bu alanda ihtisas yapmaya başlayan firmaların artması ile daha çok şekillenmeye başlamıştır. Ülkemizin Catering Sektörüyle tanışmasından bu yana sektörde çok hızlı ilerlemeler kaydedilmiştir. Teknolojinin hızla geliştiği bu çağda düşük maliyetle yemek üretimi yaparak firmalara hizmetler verilmiştir. Bu tez çalışmasında; Catering işletmelerinde maliyet muhasebesinin nasıl yapılacağı ve maliyet muhasebesi yardımıyla gelir ve gider dengemizi nasıl ayarlayacağımızı ve işletmenin sürekliliği için nelere dikkat edilmesi gerektiğini ve bu konuları nasıl değerlendirmeleri gerektiği hakkında önerilerde bulunulmaktadır.
Catering was applied only by the first years in the past years, and it has begun to become more and more shaped with the increase of the companies which started to make specialties in this field. Ever since our country met Catering Sector, very fast progress has been recorded in the sector. In this era where technology has developed rapidly, food production has been made at low cost and services have been provided to firms. In this thesis study; There are suggestions on how to make cost accounting in catering companies and how to adjust income and expense balance with cost accounting and what should be paid attention to the sustainability of the business and how to evaluate these issues
Catering was applied only by the first years in the past years, and it has begun to become more and more shaped with the increase of the companies which started to make specialties in this field. Ever since our country met Catering Sector, very fast progress has been recorded in the sector. In this era where technology has developed rapidly, food production has been made at low cost and services have been provided to firms. In this thesis study; There are suggestions on how to make cost accounting in catering companies and how to adjust income and expense balance with cost accounting and what should be paid attention to the sustainability of the business and how to evaluate these issues
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Keywords
İşletme, Hazır yemek, Hazır yemek sektörü, Karar verme, Business Administration, Catering, Karar verme süreci, Catering sector, Decision making, Maliyet, Decision making process, Maliyet muhasebesi, Cost, Cost accounting, İşletmeler, Businesses
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127