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 in Hospitality Industry

Course Code	: TUİ308
Course Type	: Required
Couse Group	: First Cycle (Bachelor's Degree)
Education Language	: Turkish
Work Placement	: N/A

Theory	: 2
Prt.	: 0
Credit	: 2
Lab	: 0
ECTS	: 3

Objectives of the Course

The aim of this course to inform students about Trading, manufacturing and service businesses costs, expenses, and how the expenditure of these registration process, decision-making and how to use types of expenses, inventory costs, evaluation methods, and how to use their knowledge in practice.

Course Content

In this course, students will be taught cost, expenses and spending concepts, direct, indirect, non-related costs and related to production, expenses of production flow, statement of SMM, statement of income, expenses, and types of behavior, cost-volume-profit analysis, cost of inventory valuation methods, costs, by the students established, production, sales and cost analyzes and analysis of their business presentations, introductions.

Name of Lecturer(s)

Prof. Vehbi Uğur TANDOĞAN

Learning Outcomes

1.	To be able to understand and express how do turn into business assets
2.	To be able to analyze common points and differences between spending, costs, and expenses.
3.	to be able to understand and identify the differences in costs of manufacturing and service businesses,trade
4.	To be able to understand and explain the distinction among direct and indirect and completely unrelated costs associated with production.
5.	Understanding the concept of strategic costing, break even point analysis and inventory costing methods

Recommended or Required Reading

1.	Horngren, Charles; Harrison, Walter; Oliver, Suzanne(2009), Accounting, Pearson International Education, New Jersey. pp. 200-300
2.	Horngren, Charles; Datar, Srikant M; Foster, George(2003), Cost Accounting: A Managerial Emphasis, Prentice Hall, New Jersey. pp. 400-700
3.	Erdoğan, Necmettin(1999), Maliyet Muhasebesi, Barış Yayınları, İzmir. s. 10-300
4.	Akdoğan, Nalan(1995), Maliyet Muhasebesi, Ankara. s. 10-300
5.	Yükçü, Süleyman(1993), Yönetim Açısından Maliyet Muhasebesi, İzmir. 10-300
6.	Akıncı, Nejat; Yelken, Nurettin; Karadeniz, Hasan(1982) Yönetim Muhasebesi, İzmir. s. 10-300
7.	Akgüç, Öztin(1987), Mali Tablolar Analizi, İstanbul. s. 10-300.

Weekly Detailed Course Contents

Week 1 - Theoretical

To remind the basic accounting information

Week 2 - Theoretical

The transformation of the assets and an expense costs, expenses and spending concepts

Week 3 - Theoretical

Direct, indirect and non-related expenses of production

Week 4 - Theoretical

The process of activities and expenses related and nonrelated to the production and cost sheet of sold product.

Week 5 - Theoretical

Sales expenditure and expenditure behaviors based on the production volume.

Week 6 - Theoretical

Chart display on the cost, volume, profit analysis calculations

Week 7 - Theoretical

Presentations of students groups that estimated cost of the analysis of established businesses

Week 8 - Theoretical

Presentations of students groups that estimated cost of the analysis of established businesses

Week 9 - Theoretical

Presentations of estimated cost of the analysis of businesses established by student groups

Week 10 - Theoretical

Application sales of business enterprises that student groups found and analyze cost expenses

Week 11 - Theoretical

The evaluation presentations of students after the sales about their estimated costs and real costs and the delivery of cost analysis presentation reports

Week 12 - Theoretical

Evaluation techniques of inventory cost

Week 13 - Theoretical

Evaluation techniques of inventory cost

Week 14 - Theoretical

General review

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	1	2	42
Assignment	6	2	1	18
Reading	1	2	0	2
Practice Examination	1	3	1	4
Midterm Examination	1	5	1	6
Final Examination	1	8	1	9
TOTAL WORKLOAD (hours)				81

Contribution of Learning Outcomes to Programme Outcomes

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Person Responsible for Information Package