REVENUE-INDEXED COST-BASED BUDGETING AND PERFORMANCE METHOD IN ACCOMMODATION ENTERPRISES
Business Performance Review, cilt.4, sa.3, ss.18-31, 2026 (Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 4 Sayı: 3
- Basım Tarihi: 2026
- Doi Numarası: 10.22495/bprv4i3p2
- Dergi Adı: Business Performance Review
- Derginin Tarandığı İndeksler: Scopus
- Sayfa Sayıları: ss.18-31
- Anahtar Kelimeler: Accommodation Enterprises, Budgeting, Cost, Food and Beverage Supplies Expenses, Performance
- Trakya Üniversitesi Adresli: Evet
Özet
This study examines a cost-based budgeting approach for food and beverage (F&B) material expenses in hospitality enterprises, indexed to departmental revenues. Using the case study method, the research analyzes the F&B department of a hospitality business through hypothetical revenue and cost data. Understanding and implementing cost control is essential for remaining competitive in the hospitality industry and achieving desired financial goals (Alkhuzaie et al., 2025). The study evaluates the existing cost structure, the relationship between revenues and material expenses, and the effects of the budgeting process on departmental performance. The findings demonstrate that beverage revenues provide considerably higher profit margins than food revenues. The study contributes to the accounting and hospitality management literature by emphasizing the relationship between F&B cost percentages and revenue-indexed budgeting practices. Moreover, it highlights the importance of preparing departmental and revenue-based material expense budgets in accommodation enterprises to strengthen cost control, reduce waste and theft, and support an effective financial management infrastructure.