Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

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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 Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	2	3	70
Lecture - Practice	5	2	3	25
Assignment	1	5	1	6
Midterm Examination	1	10	1	11
Final Examination	1	12	1	13
TOTAL WORKLOAD (hours)				125

Contribution of Learning Outcomes to Programme Outcomes

	PÇ-1	PÇ-2	PÇ-3	PÇ-4	PÇ-5	PÇ-6	PÇ-7	PÇ-8	PÇ-9	PÇ-10	PÇ-11	PÇ-12	PÇ-13
OÇ-1	5	5	5	5	5	5	5	5	5	5	5	5	5
OÇ-2
OÇ-3
OÇ-4
OÇ-5

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