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
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)
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.Cost Analysis on Tourism Businesses - Prof. Dr. Alparslan Usal, Yrd. Doç. Dr. Osman Avşar Kurgun
Weekly Detailed Course Contents
Week 1 - Theoretical
Factors effects Cost System
Week 2 - Theoretical
Concepts of cost, factor and impacts on tourism industry with tourism accounting
Week 3 - Theoretical
Cost management on accommodation businesses
Week 4 - Theoretical
distribution of costs in accommodation and travel businesses
Week 5 - Theoretical
Service and production units
Week 6 - Theoretical
Factors impact to cost system
Week 7 - Theoretical
Determine to methods and criterions for distribution of costs to units
Week 8 - Intermediate Exam
Mid-term exam
Week 9 - Theoretical
Cost techniques in accommodation and travel businesses
Week 10 - Theoretical
Cost anlysis methods
Week 11 - Theoretical
Sales and break-even points
Week 12 - Theoretical
Impacts of high costs to tourism businesses
Week 13 - Theoretical
Impacts of high costs to tourism businesses
Week 14 - Theoretical
Work analysis
Week 15 - Theoretical
General evaluation
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Lecture - Practice52325
Midterm Examination110111
Final Examination112113
Contribution of Learning Outcomes to Programme Outcomes
Adnan Menderes University - Information Package / Course Catalogue