Information Package / Course Catalogue
Cost Analysis in Tourism
Course Code: THM213
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 2
Objectives of the Course

This course aims at having students doing accounting entry and banking transactions.

Course Content

Calculating IMM, general production expenses and labor, forming allocation key and distributing, learning the methods of order-process- Standard cost, recording acoording to 7/a option.

Name of Lecturer(s)
Ins. Murat KAHYA
Learning Outcomes
1.Calculating cost elements
2.Pacticing distribution expense
3.Calculating unit cost
4.Recording cost
5.To analyze the investment costs
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Calculating the cost of raw material and materials
Week 2 - Theoretical
Calculating labor cost
Week 3 - Theoretical
Calculating production overheads
Week 4 - Theoretical
Calculating production overheads
Week 5 - Theoretical
Primary distribution
Week 6 - Theoretical
Secondary distribution
Week 7 - Theoretical
Secondary distribution
Week 8 - Theoretical
General Review/ Midterm Exam
Week 9 - Theoretical
Calculating unit cost in the method of order costing
Week 10 - Theoretical
Calculating unit cost in the method of process costing
Week 11 - Theoretical
Calculating unit cost in the method of process costing
Week 12 - Theoretical
Calculating unit cost in the method of standard costing
Week 13 - Theoretical
Calculating unit cost in the method of process costing
Week 14 - Theoretical
Recording according to 7/A option
Week 15 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Midterm Examination1516
Final Examination1516
TOTAL WORKLOAD (hours)54
Contribution of Learning Outcomes to Programme Outcomes