@article{2017,title={CALCULATION OF MHK ANALYSIS AS A TOOL OF PROFIT PLANNING IN HOSPITALITY BUSINESS BY USING FUZZY LOGIC},abstractNode={Business’surviving and providing continuity considerably depends on carrying on thier activities lucratively and productively. Cost-volume-profit analysis (CVP) which provides calculation of business profit under thein fluence of variables of “saleprice”, “salesvolume”, “variablecost” and “volumacost” makes it easy in many areas for managers. However, difficulties in estimatinganddeterminingproperly of variables in Cost-Volume- Profit Analysises creates a significant constraint. The most healthy results are not possible to be obtained with an analysis with which uncertainities are not minimized. In this study, Fuzzy Logic Method is used to include th euncertain conditions in CVP analysises in the analysis. Fuzzy locig method is a method that provides stating variables verbally, not justnumerically, and provides making more realistic analysises by also enabling utilizing managers’ experiences. In this study, amount of profit has been calculated with both mathematical formulas and fuzzy logic method by looking at a sample accomodation business. As a result, the amount of profit calculated with mathematical formulas and the amount of profit calculated with fuzzy logic method were closed to each other. As it provides both calculating thein fluence of changes in variances on profit easily and easy-implementing by freeing from the complication of mathematical formulas, fuzzy logic wasseen as an appropriate method that can be used in CVP analysises.},author={Özlem DOĞAN-- Melek AKGÜN},year={2017},journal={The Journal of Social Sciences}}