PERFORMANCE MEASURING OF BUSINESS FUNCTIONS WITH BEP AND VALUE CHAIN ANALYSIS IN STRATEGIC COST MANAGEMENT: A CASE OF CATERING BUSINESS

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The aim of this article is to demonstrate how break even point (bep) and value chain analysis used together in measuring performances of business functions and implemented in strategic decisions. Performance analysis studies are generally evaluate the business as a whole but not on the function basis. From product design to sales every activity in manufacturing business organizations performed by business functions. It should be targeted that every business function must add maximum value to the product in order to get a steady increase in sales revenues in the long term. A catering business which their costs have crucial importance in their strategic decisions is included to the study as a case. Data of the case generated by interviewing with four managers from different catering businesses using in-person interview method and literature research. In conclusion, performance analysis of the case functions are completed and results are implemented in strategic decisions. Study results indicate that, a detailed performance analysis can be done for business functions by processing cost and revenue data and also associating them with strategic targets and business profit, existing problems and their measurements can be determined for those functions.

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Strategic Cost Management , Value Chain. Break Even Point

Afyon Kocatepe University Journal Of Economics an‎d Administrative Sciences

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Afyon Kocatepe University Journal Of Economics an‎d Administrative Sciences