Information Package / Course Catalogue
Cost Analysis at Tourism Businesses
Course Code: TRZM212
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The aim of this course is able to understand tourism accounting with cost relations in tourism industry, able to learn cost management, able to understand relations cost and efficiency.

Course Content

Concept of cost, Costs in tourism businesses, Impacts of costs to tourism businesses

Name of Lecturer(s)
Ins. Nurcan YILMAZ
Learning Outcomes
1.Understanding concepts related to cost
2.Construaling distribution of costs in tourism businesses
3.Construaling factors that will influence to pricing of tourism product
4.Explaining impacts tourism businesses of costs
5.To comprehend cost analysis methods
Recommended or Required Reading
1.Turizm İşletmelerinde Maliyetler ve Kontrolü, Yrd. Doç. Dr. Nurettin Ayaz, Yrd. Doç. Dr. Bayram Akay, Detay Yayıncılık
2.Turizm İşletmelerinde Maliyet Analizi, Prof. Dr. Alparslan Usal, Yrd. Doç. Dr. Osman Avşar Kurgun, Detay Yayıncılık
3.Maliyet ve Yönetim Muhasebesi, Prof. Dr. Muzaffer CİVELEK, Doç. Dr. Azzem ÖZKAN, Detay Yayıncılık
4.Yiyecek İçecek elerinde Maliyet Kontrolü Kavramlar, Uygulamalar ve Örnekler, Prof. Dr. Mehmet SARIIŞIK, Detay Yayıncılık
Weekly Detailed Course Contents
Week 1 - Theoretical
Accounting and Cost Concepts in Tourism Enterprises
Week 2 - Theoretical
Expense, Cost Expense and Expenditure Concepts
Week 3 - Theoretical
Cost Approaches in Tourism Enterprises
Week 4 - Theoretical
Classification of Cost Types
Week 5 - Theoretical
Cost Control Process
Week 6 - Theoretical
Food Cost Control
Week 7 - Theoretical
Beverage Cost Control
Week 8 - Theoretical
Labor Costs and Control (Midterm Exam)
Week 9 - Theoretical
Control of Other Costs in Tourism Enterprises
Week 10 - Theoretical
Product Pricing in Tourism Businesses
Week 11 - Theoretical
Cost, Volume and Profit Analysis In Tourism Enterprises
Week 12 - Theoretical
Cost Analysis Methods
Week 13 - Theoretical
Budgeting in Tourism Enterprises
Week 14 - Theoretical
Cost Control in the Menu Preparation Process
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Lecture - Practice52325
Assignment1516
Midterm Examination110111
Final Examination112113
TOTAL WORKLOAD (hours)125
Contribution of Learning Outcomes to Programme Outcomes