Information Package / Course Catalogue
Cost Analysis in Tourism Business
Course Code: TUR609
Course Type: Area Elective
Couse Group: Third Cycle (Doctorate Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

This course aims that to equip student with knowledges of how a cost concept should be perceived in businesses, how should it be analyzed and how should it be used as a management strategy. This course also aimed to prepare the student for cost discussions on scientific platforms.

Course Content

Basic concepts of cost accounting, identifying inventoriable and period costs, cost of goods sold, cost of services sold, types of cost analysis, stratecig costing methods.

Name of Lecturer(s)
Prof. Vehbi Uğur TANDOĞAN
Learning Outcomes
1.Understand cost-expenses and expenditure consepts
2.Explain and compare types of costs
3.Understand cost accounting records in general
4.Explain cost analysis methods
5.To be able to make profit planning and control
Recommended or Required Reading
1.Charles Horngren, Accounting
2.Charles Horngren, Cost Accounting: A Managerial Emphasis
3.Necmettin Erdoğan, Maliyet Muhasebesi
4.Nalan Akdoğan, Maliyet Muhasebesi
5.Süleymen Yükçü, Yönetim Açısından Maliyet Muhasebesi
6.Nejat Akıncı; Nurettin Yelken; vd, Yönetim Muhasebesi
Weekly Detailed Course Contents
Week 1 - Theoretical
Cost-Expense and expenditure consepts
Week 1 - Preparation Work
Research
Week 2 - Theoretical
Types of costs and characteristics of cost in tourism businesses (discussion)
Week 2 - Preparation Work
Research
Week 3 - Theoretical
Cost flows and records
Week 3 - Preparation Work
Research
Week 4 - Theoretical
Cost flows and records (presentation)
Week 5 - Theoretical
Assigning costs
Week 6 - Theoretical
Assigning costs (presentation)
Week 7 - Theoretical
Cost analysis concept and analysis types
Week 8 - Theoretical
Cost-volume-profit analysis
Week 9 - Theoretical
Cost-volume-profit analysis (presentation)
Week 10 - Theoretical
Strategic costing concept
Week 11 - Theoretical
Strategic costing methods
Week 12 - Theoretical
Strategic costing methods (presentation)
Week 13 - Theoretical
Costing strategies for tourism businesses
Week 14 - Theoretical
Costing strategies for tourism businesses (discussion)
Assessment Methods and Criteria
Type of AssessmentCountPercent
Final Examination1%40
Attending Lectures10%10
Assignment5%50
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory152382
Assignment54335
Practice Examination18311
TOTAL WORKLOAD (hours)128
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
OÇ-1
2
3
2
2
4
3
2
2
3
4
2
2
2
3
OÇ-2
2
4
2
2
2
2
2
2
2
2
2
2
2
2
OÇ-3
2
2
2
2
2
2
2
4
2
4
2
2
2
2
OÇ-4
2
3
3
3
2
3
3
4
3
4
2
2
5
2
OÇ-5
2
5
3
4
4
3
3
4
3
4
3
3
5
2
Adnan Menderes University - Information Package / Course Catalogue
2026