A Study on Determining the Cost of Bread: The Case Study of Erzurum

The aim of this study was to determine cost of 250 g bread in Erzurum province, in 2014 year. In this study, it was referred from the results of 6 bakery survey studies made in selected 3 districts (Aziziye, Palandoken and Yakutiye). The survey data cover production year of 2014. In this study was conducted in bakery where 20 sacks and over production was made on a day. According to the survey; the selling price of 250 g bread was determined as 59.19 cent and sales price of 220 g bread was determined as 52.09 cent. Raw material and material costs constituted %53.94 of the total costs are the largest expense item. Labor costs constituted %37.76 of the total costs are to follow by the cost. These two costs constituted %91.70 of the total costs.