A METHOD PROPOSAL FOR CALCULATING AND ACCOUNTING FOR DEPARTMENT-BASED COSTS IN ACCOMMODATION BUSINESSES

Engin Meriç

Makale detayları

A METHOD PROPOSAL FOR CALCULATING AND ACCOUNTING FOR DEPARTMENT-BASED COSTS IN ACCOMMODATION BUSINESSES

Yazarlar:

Engin Meriç

Yayıncı:

Erciyes University

Dergi:

Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 64, pp.7-19

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288006

pISSN:

1301-3688

Anahtar kelimeler:

Özet:

 As in all sectors, accommodation businesses are also profitability-oriented businesses, and their ability to maintain their profitability and make them sustainable depends on accurately calculating their costs. The purpose of making accounting records on a departmental basis in production product service enterprises is for control over the record order. Thanks to a good record system, monitoring the income, expenses and costs, intervening when needed and controlling as often as desired is of great importance. In this context, the aim of the study is to propose a method for accounting service production costs on a departmental basis and to contribute to the accounting practices and internal control of accommodation enterprises. It has been seen that with the proposed method in the study, food and beverage cost tables can be prepared based on trial balance data without the need for any manual information, documents and data. Since it is also aimed to contribute to the internal control in the method applied, income and expense accounts are used in detail suitable for analysis, and taking the food and beverage cost tables from the accounting records of every department any negative situation in the results is eliminated.

 As in all sectors, accommodation businesses are also profitability-oriented businesses, and their ability to maintain their profitability and make them sustainable depends on accurately calculating their costs. The purpose of making accounting records on a departmental basis in production product service enterprises is for control over the record order. Thanks to a good record system, monitoring the income, expenses and costs, intervening when needed and controlling as often as desired is of great importance. In this context, the aim of the study is to propose a method for accounting service production costs on a departmental basis and to contribute to the accounting practices and internal control of accommodation enterprises. It has been seen that with the proposed method in the study, food and beverage cost tables can be prepared based on trial balance data without the need for any manual information, documents and data. Since it is also aimed to contribute to the internal control in the method applied, income and expense accounts are used in detail suitable for analysis, and taking the food and beverage cost tables from the accounting records of every department any negative situation in the results is eliminated.

 As in all sectors, accommodation businesses are also profitability-oriented businesses, and their ability to maintain their profitability and make them sustainable depends on accurately calculating their costs. The purpose of making accounting records on a departmental basis in production product service enterprises is for control over the record order. Thanks to a good record system, monitoring the income, expenses and costs, intervening when needed and controlling as often as desired is of great importance. In this context, the aim of the study is to propose a method for accounting service production costs on a departmental basis and to contribute to the accounting practices and internal control of accommodation enterprises. It has been seen that with the proposed method in the study, food and beverage cost tables can be prepared based on trial balance data without the need for any manual information, documents and data. Since it is also aimed to contribute to the internal control in the method applied, income and expense accounts are used in detail suitable for analysis, and taking the food and beverage cost tables from the accounting records of every department any negative situation in the results is eliminated.

 Tüm sektörlerde olduğu gibi konaklama işletmeleri de kârlılık hedefli işletmeler olup, kârlılıklarını koruyabilmeleri ve sürdürülebilir kılmaları maliyetlerini doğru biçimde hesaplayabilmelerinden geçmektedir. Üretim mamulhizmet işletmelerinde departman bazında muhasebe kayıtlarının yapılmasındaki amaç kayıt düzeni üzerinden kontrole yöneliktir. Bu kapsamda elde edilecek veriler oluşturulacak ek hesaplara bağlıdır. Bu şekilde bir kayıt düzeni sayesinde işletmelerde gelir, gider ve maliyetlerin departmanlar bazında takip edilip gerekli durumlarda müdahale edilmesi ve istenen sıklıkta kontrol edilebilmesi büyük önem taşımaktadır. Bu bağlamda çalışmanın amacı, hizmet üretim maliyetlerinin departman bazında muhasebeleştirilmesine yönelik bir yöntem önerisinde bulunarak konaklama işletmelerinin bu konudaki muhasebesel uygulamalarına ve iç kontrole katkı sağlamaktır. Bu amaçla hipotetik veriler kullanılarak bir yöntem önerisinde bulunulmuştur. Önerilen maliyet kontrol yöntemi 9 adımda gerçekleştirilerek çalışmaya dahil edilmiştir. Çalışmada önerilen yöntem ile oluşturulan yiyecek-içecek maliyet tabloları sayesinde elde edilen veriler mizan ile balans sağlamıştır. Önerilen bu yöntem ile herhangi bir manuel bilgi, belge ve veriye gereksinim duyulmadan mizan verileri üzerinden yiyecek-içecek maliyet tabloları hazırlanabileceği görülmüştür. Uygulanan yöntemde iç kontrole katkı sağlanması da hedeflendiğinden, gelir ve gider hesapları da analize elverişli detayda kullanılmış olup departman bazında yiyecek-içecek maliyet tabloları muhasebe kayıtlarından alınarak sonuçların herhangi bir olumsuzluk durumu ortadan kaldırılmıştır.

Makale detayları

A METHOD PROPOSAL FOR CALCULATING AND ACCOUNTING FOR DEPARTMENT-BASED COSTS IN ACCOMMODATION BUSINESSES

Yazarlar:

Engin Meriç

Yayıncı:

Erciyes University

Dergi:

Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 64, pp.7-19

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288006

pISSN:

1301-3688

Accommodation Businesses

Service Production Cost

Department Based Costs

Food and Beverage Costs

Accounting Registry

Sustainable Profitability.Konaklama İşletmeleri

Hizmet Üretim Maliyeti

Departman Bazlı Maliyet

Yiyecek-İçecek Maliyetleri

Muhasebe Kayıt Düzeni

Sürdürülebilir Kârlılık.

Sayı

Makale detayları

Yazarlar: Engin Meriç

Yayıncı: Erciyes University

Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 64, pp.7-19

Belge Tipi: Makale

Yayın Tarihi: 4/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001288006

pISSN: 1301-3688

Sayı

Yazarlar:

Engin Meriç

Yayıncı:

Erciyes University

Dergi:

Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 64, pp.7-19

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288006

pISSN:

1301-3688