Information Package / Course Catalogue
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 AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Assignment62118
Reading1202
Practice Examination1314
Midterm Examination1516
Final Examination1819
TOTAL WORKLOAD (hours)81
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
PÇ-14
PÇ-15
OÇ-1
5
5
4
2
2
1
4
2
4
3
4
3
4
3
OÇ-2
5
4
4
2
2
1
4
2
4
3
4
3
4
3
OÇ-3
5
4
4
2
2
1
4
2
4
3
4
3
4
3
OÇ-4
5
4
4
2
2
1
4
2
4
3
4
3
4
3
OÇ-5
4
5
4
2
2
1
4
2
4
3
4
3
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026