Do food and beverage cost-control measures increase hotel performance? A case study in Istanbul, Turkey

Food and beverage (F&B) sales is one of the core elements of hotel sales revenue. From a financial perspective, the F&B department has high cost-low profit indicators. This study aims to explore the relationship between the level of importance of F&B cost-control measures given by F&B managers and their frequency of use in F&B departments. It measures whether the frequent use of these control measures mediates the positive relationship between the importance given by F&B managers and hotel financial and non-financial performance. The results indicate that there is a positive relationship between the level of importance of F&B cost-control measures given by F&B managers and the frequency of use. Additionally, the frequent practice of these control measures mediates the positive relationship between the level of importance given by F&B managers and hotel financial and non-financial performance.