With the effect of the globalization phenomenon, the increasing role of the enterprises operating in tourism in the country's economy and the opportunity of the tourism sector to obtain high profit margins to the enterprises have led to an increase in the number of hotel enterprises and the formation..
The Effect of Cost Control on Competitive Advantage in Hotel Businesses
Cagri KÖROGLU
Firat BICICI
Durmus SEZER
The main purpose of this study is to explain the relationship between cost control and competitive advantage in hotel businesses operating in Marmaris. In line with this main purpose, a survey was conducted with the employees in the accounting departments of the hotel enterprises, and the obtained data were examined. Chi-square, frequency table and t-test analyzes were used in the analysis of the data.
According to the results obtained in the study, it is striking that the food and beverage cost and labor cost control methods used by the hotels differ as the number of stars increases. In addition, most of the 2 and 3 star hotel businesses do not attach much importance to cost control, do not compare their costs with other businesses, etc. It is understood that they cannot compete for reasons.
LOGIN
With the effect of the globalization phenomenon, the increasing role of the enterprises operating in tourism in the country's economy and the opportunity of the tourism sector to obtain high profit margins to the enterprises have led to an increase in the number of hotel enterprises and the formation of a competitive environment between them (Didin and Köroğlu, 2008). The main reason for competition can be explained as the type of market in which hotel businesses are located, showing the characteristics of monopoly competition and oligopoly market at the regional, national or international level.
While these market types only allow successful businesses to operate with sufficient profitability, they can cause businesses that cannot resist competition due to internal and external negative factors to increase financial difficulties and costs, to face losses and to withdraw from the market (Türksoy, 2007).
In an intense competitive environment, the way to increase profitability in hotel businesses is to apply methods that will minimize expenses as well as increase revenues. In other words, revenues from sales alone are not sufficient for the hotel to reach its goals. Under changing market conditions, businesses can get out of the competitive environment in the market with the least loss or make a profit, but only if they attach importance to cost control through cost management.
Because the price, which has the main effect on the formation of incomes, occurs spontaneously in market conditions. In this case, businesses should get rid of the classic approach of 'whatever I produce at what cost, I can sell at the price I want', instead, they should adopt the idea that 'I can only sell my product for X TL according to the price in the market, so how much does it cost so that I can make a profit' (Yükçü, 2000:23) . At this point, the controllable expenses and the control of these expenses gain importance (Azaltun, 2007:95).
For this reason, it is necessary to keep all costs under control effectively, as well as to be able to keep the business afloat in a competitive environment, to make it more attractive to its competitors and to attract more customers to the hotel. Because the success of hotel businesses in minimizing costs through control gives them competitive advantage (Azaltun, 2007).
Managers have a great role in making cost control, which is a measure of competitive advantage, and in developing competition policies in terms of costs. Managers should eliminate excessive food-beverage, labor and other costs, which are the subject of costs, by applying a managerial power over costs in all areas so that the business can operate profitably (Dittmer and Griffin, 1999: 32). Otherwise, businesses will lose their competitiveness in conditions of increasing competition.
CONCEPTUAL FRAMEWORK
The phenomenon of globalization that emerged with the formation of new competitive markets, the shortening of the decision-making process, the change in consumer habits and the transition to the information society; It requires companies to be entrepreneurial in order to gain competitive advantage over their competitors (Gönen and Çelik, 2005: 41).
The changes caused by the developments observed in globalization and information technologies in national and international sectors are also closely related to the tourism sector. Considering the features such as the production and consumption of the service offered in tourism enterprises in general at the same time period and the inability to stock the service, it can be said that the competition between them is more frequent. Therefore, one of the main goals of tourism businesses operating in an intensely competitive environment in world markets is to have a competitive advantage (Enright and Newton, 2004).
In the simplest and general sense, competition can be defined as the struggle between those who want to sell goods and services to the same buyer (Bingöl, 2005: 336). In order to survive in an increasingly competitive environment, to increase the level of profitability, to maintain the current market share and to reach new markets, enterprises should consider the criteria of competitive advantage. Competitive advantage criteria are; cost control, financing control, order control, capacity flexibility, quality and compliance with standards, reliability, technology and R&D, workforce control, company image, after-sales service, inventory management, production time (Doğan et al., 2003: 115). - 121).
Cost Control in Hotel Businesses
In hotel businesses, apart from the investment costs during the establishment process, there are labor costs, food and beverage-related material costs and other costs after the operation of the business (Türksoy, 2007). The cost of the materials used in the services provided and the labor costs that use them may result in not profiting from their sales in the absence of an effective control system in the enterprise. At this point, cost control comes to the fore.
Cost control is used by managers to regulate costs and protect against excessive costs. Cost control is a continuous process and includes every step in the chain of purchasing, storing, sending to units, preparing food and beverage for sale, training of the personnel involved in these works and arranging the shifts (Dittmer and Griffin, 1999: 32). Cost control ensures the transparency of the internal structure of the enterprise by comparing the actual costs and the costs that should be realized, and fulfills an important task in order to present the necessary measures to increase the profitability in this way to the company management (Kutlan, 1998: 21).
The effective use of costs as a competitive advantage tool in hotel businesses is only possible by determining and controlling costs. An effective cost control helps management in the following ways (Erdinç, 2009:314):
• Information can be collected to assist the management in preparing the necessary reports to ensure control.
• The sales policy of the business can be determined.
• Managers can be enabled to classify and analyze costs.
• Food and beverage expenditures to be made within certain periods can be determined in advance.
• Excluded from the all-inclusive system; The total room sales revenue can be determined by determining the cost of food in establishments that provide bed and breakfast, half and full board accommodation.
• Since the costs of the meals sold will be known individually, the business can determine the selling price of each meal by adding the desired profitability ratio to the costs.
It can be ensured that the personnel work willingly and efficiently.
There are three types of cost control in hotel businesses. These; food and beverage cost control, labor cost control and control of other cost elements. In order for these control processes to be carried out effectively, the elements of control should be examined in detail.
Food and Beverage Cost Control
In hotel businesses, food and beverage cost control is necessary in order to be able to measure how food and beverage costs are developing, to follow the developments, and to determine whether the costs are within the predetermined and acceptable limits (Yılmaz, 2005: 147). Food-beverage cost control is called the arrangements made to obtain satisfactory profit with the lowest cost from food-beverage activities (Esmerli, 1998: 18).
The purpose of food and beverage cost control is to provide the company with the highest profit from food and beverage sales, to reduce costs and increase profits (Sezgin, 1976: 239), to make income and expense analyzes with the food and beverage cost control system, to set standards, to protect, to make pricing, to provide protection from waste and theft and to inform the management (Erdinç, 2009).
Food and beverage cost control, which is defined as guiding efforts to determine and control the costs of food and beverage service products in hotel businesses; It starts with menu planning and continues with the examination of food and beverage control processes such as purchasing, receiving, storing, removing goods from the warehouse, and production control functions. After the menu planning and food and beverage cost control processes are completed, it is necessary to focus on cost control points.
Food and beverage cost control points; standard purchasing conditions, standard recipes, standard yields, standard portion sizes and standard portion costs (Rızaoğlu and Hançer, 2005). With the specified control points, together with the other processes of food and beverage cost control, certain standards can be established in food and beverage service production and the factors that increase the costs can be minimized (Çiftçi and Köroğlu, 2008: 36).
In hotel businesses, food and beverage cost control methods are needed in order to measure how food and beverage costs are developing, to follow the developments, and to determine whether the costs are within predetermined and acceptable limits (Yılmaz, 2005: 147).
Food and beverage cost control methods can be listed as simple cost, detailed cost, standard cost and potential cost control methods (Aktaş, 2001: 329). The simple cost control method can be expressed as the ratio of daily or monthly costs of food and beverages to sales (Dittmer and Griffin, 1999).
Detailed cost control methods are a daily food cost control method developed to provide an effective control about daily food cost changes and to show which raw materials the cost of food sold originates from. foods; It is controlled by dividing into groups such as meat, seafood, poultry and game, canned food, fruits and vegetables, milk and products made from milk, pulses (Taşkın, 1997: 129). In the standard cost control method, the cost of food and materials is determined in advance.
Then, the actual costs are compared with the standards and the reasons for the deviations are investigated (Çetiner, 2002: 580). In the potential cost control method, which is also called preliminary cost, predicted cost or estimated cost, forecasts are made for future periods by using the amount and types of food sold and past sales data. This method deals with the effectiveness of sales made by applying the information obtained from sales analysis to menu production planning (Taşkın, 1997: 144). Among the food cost control methods, only potential cost control method is not applied in Turkey.
Labor Cost Control
Hotel businesses are businesses that host many services under the same roof. Due to these features, there is a linear relationship between the total bed capacity and the services planned to be provided and the total number of personnel considered to be employed in order to increase the service quality in hotel businesses (Coşar, 2007).
The cost of this employment intensity, which is expressed as labor cost, should be controlled like food and beverage costs (Coşar, 2007). In the most general sense, it is called the monetary expression of the sacrifices endured in return for the labor of the personnel working in the hotel enterprises, whose labor cost is labor-intensive enterprises (Azaltun and Kaya, 2006: 147). Labor costs are important in hotel businesses because of the fact that service is produced based on labor power and the basic element of this production is human. Because, compared to other sectors, the labor cost of each stage of production based on labor power in tourism enterprises is visual and multidimensional (Usal and Kurgun, 2001: 193-195).
Labor cost control can be expressed as the arrangements made to obtain the highest efficiency with the most appropriate labor cost. The fact that hotel businesses produce labor-intensive services, ensure that the customer prefers the business under increasing competitive conditions, and that they need experienced personnel keeps labor costs higher than other cost elements. For this, the labor cost must be systematically controlled.
The fierce competition wars have brought labor costs to the fore as a means of competitive advantage, and labor cost control methods have gained importance for all sectors. Labor cost control methods; It is possible to collect them under six headings as personnel policy, job analysis, job simplification, job production standards, workforce estimation and workforce programming (Çetiner, 2002: 625-632).
Control of Other Costs
These types of costs can be expressed as cost elements that occur due to the provision of services and vary in proportion to the amount of service provided. Expenses such as administrative expenses, marketing expenses, cleaning expenses, loss, breakage and wastage in warehouses can be given as examples of other cost elements (Erbaş, 2008: 467).
In order to realize the main goal of the business, these costs must be controlled at least as food and beverage and labor costs. Since the degree of capacity utilization determines the most prominent feature of these costs, it must be controlled from the moment the service is provided.
METHOD OF WORKING
In the study, the browsing research method and the archive research method, which are scanning model research methods, were used as research methods. Ready-made information was used to create the theoretical infrastructure of the study, and written questioning (survey) technique was used as a data collection technique.
The main purpose of this study is to explain the relationship between cost control and competitive advantage in hotel businesses operating in Marmaris. In line with this main purpose, answers to the following questions will be sought.
1. Is there a statistically significant relationship between the number of stars the hotels have and the food cost control methods used?
2. Is there a statistical relationship between the number of stars the hotels have and the labor cost control methods used?
Since the study is aimed at investigating the effect of cost control on competitive advantage in hotel businesses, it should be done in a place where hotels are densely located and compete with each other. Therefore, the study was conducted in Marmaris. Because Marmaris is one of the important tourism centers of the Aegean Region, it is a touristic destination with different quality and many hotel businesses.
The sample of the study consists of all hotels operating in Marmaris. In this study, which was carried out with the full sampling method, it can be said that the data obtained are reliable as all the hotels that continue to operate were reached. A total of 19 questions were asked in the questionnaire applied to the hotels within the scope of the study. Two of these questions are open-ended and the others are closed-ended. Frequency distribution, chi-square test and t-test analyzes were used to evaluate the questionnaires.
RESULTS
In this section, frequency tables, chi-square and t-test analyzes are given under separate headings.
Frequency Tables
When Table 1 is examined, it is seen that there are more 4, 3 and 2 star hotels in Marmaris. In addition, it will be seen that there is no frequency related to 1-star hotels. Because hotels with 1 star are either absent or very few in many places. 47.7% of these hotel businesses have been in operation for 16 years or more, 44.6% between 11-15 years and 7.7% between 6-10 years. These data can be interpreted that there has been no hotel investment in Marmaris in the last five years.
Table 1: Information on Star Numbers and Activity Periods of Hotel Businesses
|
Category
|
Dear)
|
Percent (%)
|
|
5 stars
|
6
|
9.2
|
|
4 Star
|
19
|
29.2
|
|
3 Star
|
15
|
23.1
|
|
2 Star
|
25
|
38.5
|
|
Activity Duration
|
Dear)
|
Percent (%)
|
|
6-10 Years
|
5
|
7.7
|
|
11-15 Years
|
29
|
44.6
|
|
16 and Over
|
31
|
47.7
|
|
Total
|
65
|
one hundred
|
Table 2: Hotel Businesses by Whether They Have an Independent Unit Related to Cost Control
|
Independent Unit
|
Dear)
|
Percent (%)
|
|
Yes
|
34
|
52.3
|
|
No
|
31
|
47.7
|
|
Total
|
65
|
one hundred
|
When Table 2 is examined, it is seen that more than half of the hotels in Marmaris have an independent unit related to cost control. This situation can be interpreted as a certain cost awareness about costs in hotels.
Table 3: The Periods in which Hotel Businesses Implemented Cost Control
|
Period
|
Dear)
|
Percent (%)
|
|
Daily
|
7
|
10.8
|
|
Weekly
|
19
|
29.2
|
|
Monthly
|
33
|
50.8
|
|
Seasonal
|
6
|
9.2
|
|
Total
|
65
|
one hundred
|
When Table 3 is examined, it is seen that cost control is mostly done on a monthly and weekly basis. These data can be interpreted as it is difficult to implement cost control practices in hotel businesses on a daily basis.
Table 4: Food and Beverage Cost Control Methods Used in Hotel Businesses
|
Food and Beverage Cost of Hotels
Using Control Methods
Levels
|
Dear)
|
Percent (%)
|
|
Yes
|
65
|
one hundred
|
|
No
|
0
|
0
|
|
Food Applied by Hotels-
Beverage Cost Control
Methods
|
Dear)
|
Percent (%)
|
|
Simple Cost Control Method
|
43
|
66.2
|
|
Detailed Cost Control Method
|
12
|
18.5
|
|
Standard Cost Control Method
|
10
|
15.3
|
|
Total
|
65
|
one hundred
|
When Table 4 is examined, it is seen that all of the enterprises participating in the survey benefit from food and beverage cost control methods. However, another point that draws attention is that the simple cost control method is used extensively. The intensive use of the simple cost control method is due to the fact that this method is easy to apply and does not require excessive expertise.
Table 5: Labor Cost Control Methods Used in Hotel Businesses
|
Labor Cost Control of Hotels
Levels of Using Methods
|
Dear)
|
Percent (%)
|
|
Yes
|
47
|
72.3
|
|
No
|
18
|
27.7
|
|
Labor Cost Control
Which Labor Cost Control of Hotels Applying Their Methods
Data on Using the Method
|
Dear)
|
Percent (%)
|
|
Personnel Policy
|
3
|
6.4
|
|
Simplification of Work
|
10
|
15.4
|
|
Workforce Programming
|
one
|
2.1
|
|
Using Multiple Methods
Hotel Management
|
33
|
76.1
|
|
Total
|
47
|
one hundred
|
In Table 5, it is noteworthy that hotels use more than one labor cost control method.
Table 6: Hotel Businesses Controlling Other Cost Elements
|
Other Cost Control
Application of the Method
|
Dear)
|
Percent (%)
|
|
Yes
|
36
|
55.4
|
|
No
|
29
|
44.6
|
|
Total
|
65
|
one hundred
|
When Table 6 is examined, 55.4% of the hotel businesses participating in the survey control other cost elements. However, it is seen that the practices related to the control of other cost elements are not as important as food and beverage costs and labor costs. However, other costs may be the main reason that increases the ratio of costs in sales in many hotels.
Table 7: Data on Hotel Businesses Comparing Their Costs With Other Hotel Businesses
|
Comparison of Costs
|
Dear)
|
Percent (%)
|
|
Yes
|
41
|
63.1
|
|
No
|
24
|
36.9
|
|
Total
|
65
|
one hundred
|
|
Hotels Comparing Costs
Their Results
|
Dear)
|
Percent (%)
|
|
always low
|
one
|
2.4
|
|
Different from time to time
|
25
|
61.0
|
|
Costs Same
|
8
|
19.5
|
|
always high
|
7
|
17.1
|
|
Total
|
41
|
one hundred
|
As can be seen in Table 7, 63.1% of the companies participating in the survey compare their costs with other businesses, while 36.9% do not. Of the hotel businesses that compare their costs with other hotel businesses, 2.4% of them have lower costs compared to other hotel businesses, 61% of them are different from time to time compared to other hotel businesses, 19.5% of them are the same with other hotel businesses, and 17.1% of them have their costs compared to other hotel businesses. always stated to be high. These data can be interpreted as the competition between hotels in cost control also causes them to make comparisons.
Table 8: Determining whether Hotel Businesses Have Competitive Advantage with Cost Control and Revealing the Reasons
|
Competitive advantage
|
Number
|
Percent (%)
|
|
Yes
|
25
|
38.5
|
|
No
|
40
|
61.5
|
|
Total
|
65
|
one hundred
|
As seen in Table 8, 38.5% of the companies participating in the survey state that they have achieved competitive advantage through cost control, while 61.5% state that they have not achieved competitive advantage. In addition, in connection with this question, the answers given to two separate open-ended questions asked about gaining or not having a competitive advantage can be summarized as follows:
Businesses that have a competitive advantage stated the reasons for this superiority as effective cost control, short cost analysis periods, advertising expenditures and quality service delivery.
Businesses that cannot gain competitive advantage stated that the reasons for not being able to compete are the inability to implement effective cost control, the abundance of independent service places, customers who do not spend extra, the increase in the number of unskilled workers and unfair competition.
Chi-Square Test Analysis Results
Chi-square test can be used to determine whether a factor is dependent on another factor or whether other factors have an effect on a factor (Kalaycı, 2008: 74). The data obtained as a result of the test performed for this purpose are presented in Table-9.
Ho = A factor does not change depending on another factor. (P>0.05) Hı= One factor changes depending on another factor. (P<0.05)
According to the first part of Table 9, the food and beverage cost control methods and labor cost control methods applied by the hotel enterprises vary depending on the number of stars of the hotel enterprises. In addition, the control of other costs, the analysis periods applied, the comparison of the costs of the enterprises and the situation of obtaining a competitive advantage vary depending on the number of stars of the enterprises.
The second part of the table contains the results of the chi-square analysis in terms of the control methods used. According to the table, the analysis periods applied by the hotel enterprises vary depending on the food and beverage cost control and labor cost control methods applied by the enterprises. In addition, the degree of competitive advantage of enterprises varies depending on both the food and beverage cost control methods applied by the enterprise and the labor cost control methods.
T-Test Analysis Results
T-test is the test used to investigate whether there is a difference between two sample groups in terms of means (Kalaycı, 2008: 74). The data obtained as a result of the test performed for this purpose are presented in Table 10. According to this;
Ho = There is no difference between one factor and the other factor. (P>0.05)
H = There is a difference between one factor and the other factor. (P<0.05)
Table 9: Chi-Square Test Analysis Results
|
|
|
|
|
|
By Category
|
Chi-Square
|
Degrees of Freedom
|
Meaning
level
|
|
Food and Beverage Cost Control Methods.
|
48,035
|
6
|
0.00?
|
|
Labor Cost Control Methods.
|
65,462
|
24
|
0.00?
|
|
Other Cost Control Methods.
|
36,294
|
3
|
0.00?
|
|
Analysis Periods
|
31,157
|
9
|
0.021?
|
|
Gaining a Competitive Advantage
|
29,658
|
3
|
0.00?
|
|
Comparing Costs
|
23,479
|
3
|
0.00?
|
|
In terms of Cost Control Methods
|
|
|
|
|
Analysis Periods-Food-Beverage Cost Control Method
|
38,776
|
6
|
0.00?
|
|
Analysis Period-Labor Cost Control Method
|
34.103
|
24
|
0.083
|
|
Achieving Competitive Advantage - Food and Beverage Cost Control Method
|
17,752
|
2
|
0.00?
|
|
Gaining Competitive Advantage - Labor Cost Control Method
|
17,681
|
8
|
0.024?
|
Table 10: T-Test Analysis Results by Category of Hotel Businesses
|
|
t test
|
Level of Meaning
|
|
Food and Beverage Cost Control Methods Used
|
2,968
|
0.004 *
|
|
Labor Cost Control Methods Used
|
2,567
|
0.014 *
|
|
Analysis Period
|
1,331
|
0.196
|
|
Gaining a Competitive Advantage
|
3,098
|
0.003 *
|
According to the t-test analysis results in terms of category, there is no difference between the analysis periods of hotel businesses and the number of stars they have. However, there is a difference between the food and beverage cost control and labor cost control methods used by businesses and the number of stars they have. There is also a difference between the competitive advantage of enterprises and the number of stars they have.
CONCLUSION AND RECOMMENDATIONS
Regardless of the characteristics of the enterprises, cost control is carried out in order to reduce their costs, increase their profits, increase service quality, increase customer satisfaction and gain competitive advantage in increasing competitive conditions. Thanks to the cost control methods gathered under three main headings in hotel businesses, the direction of the costs is measured, the developments are followed and it is determined whether the costs are within the predetermined limits. Cost control includes the control of food and beverage cost, labor cost and other cost elements.
In general, competition is experienced frequently in the markets where hotel businesses operate. In a fierce competition environment, it is necessary to carry out cost control and implement cost control methods, which will take the accommodation enterprises one step ahead of their competitors in terms of competitive advantage and affect their financial performance positively.
The most striking factor in the results obtained within the scope of this research conducted in the hotel businesses operating in Marmaris district is the differentiation of the food and beverage cost and labor cost control methods used by the hotels as the number of stars increases. In other words, as the number of stars increases, the cost control methods used have the feature to give more detailed and realistic results.
Another important result of the research is that as the number of stars increases, businesses gain a competitive advantage over businesses operating in the same sector. Most of the 2 and 3 star hotel businesses do not attach much importance to cost control, do not compare their costs with other businesses, etc. It is understood that they cannot compete for reasons.
In order for costs to be used as a competitive advantage tool, cost control must be applied successfully. In order for cost control to be successful, the staff working in the accounting department or performing the audit must be knowledgeable and experienced in cost and control issues and must be trained continuously.
In addition, it is necessary to take various measures and implement effective cost control methods related to purchasing, receiving, storage, material extraction, production, income control and personnel cost issues, which form the basis of the cost control system. However, cost control is a very costly process, it is difficult to find specialist personnel, etc. For many reasons, many small-scale hotel businesses cannot implement cost control and cannot compete against other businesses.
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Yukcu, S. (2000). Systematic Approaches to Cost Reduction, Journal of Accounting and Auditing.
As the head chef Ahmet ÖZDEMİR, I see the source:
Mr. I sincerely thank Çağrı KÖROĞLU, Fırat BİÇİCİ and Durmuş SEZER for their academic studies titled "The Effect of Cost Control on Competitive Advantage in Hotel Businesses" and wish them success in their professional lives . It will definitely be considered as an example by those who need it in professional kitchens and the culinary community.