| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Explain the concepts of cost.
- Know and manage the cost elements of tourism enterprises.
- Know the mixed costs and apply the methods of differentiation.
- Distribute the costs in tourism enterprises.
- Make analysis about the cost - profit transition at hotels.
- Make decisions about the efficiency and the cost.
- Make analysis about the sales of hotels.
- Determine the high costs at hotels and take necessary precautions about them.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | In this course, the processes of purchasing required to provide services in hotel businesses and the auditing, evaluation and reporting of the costs arising from these purchases will be covered. In addition, stock valuation methods and their practical examples will be covered in the course content. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Cost concept |
|
2nd Week |
Cost elements within hotel accounting |
|
3rd Week |
Cost management at hotel organizations |
|
4th Week |
Cost management at hotel organizations |
|
5th Week |
Mixed costs and differentiation methods |
|
6th Week |
Distrubitions of the costs at hotel organizations |
|
7th Week |
Cost - profit transition analyses in hotel businesses |
|
8th Week |
Midterm exam |
|
9th Week |
Efficiency - cost decisions in hotel businesses |
|
10th Week |
Cost - sales relationship analyses in hotel businesses |
|
11th Week |
Profit transition point analysis in hotel businesses |
|
12th Week |
The sales analysis at hotel organizations |
|
13th Week |
The high costs at hotels and necessary precautions |
|
14th Week |
The high costs at hotels and necessary precautions |
|
| Recommended or Required Reading | Usal, A., & Kurgun, O. A. (2006). Turizm İşletmelerinde Maliyet Analizleri. Detay Yayıncılık.
Foster, G. (2006). Cost Management for Hospitality Industry. Pearson. |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
30 |
| Assignment |
1 |
10 |
| Quiz |
1 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
1 |
10 |
10 |
| Individual or group work |
14 |
1 |
14 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
35 |
35 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
1 |
5 |
5 |
| Quiz |
1 |
1 |
1 |
| Total Work Load | 149 |
| Total Work Load / 30 (h) | 4.96 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
