Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
COST ANALYSIS IN TOURISM ENTERPRICES BTU110 2. Semester 2 + 0 2.0 5.0

Prerequisites None

Language of Instruction Turkish
Course Level Associate's Degree
Course Type Compulsory
Mode of delivery .Verbal Lecture
Course Coordinator
Instructors
Assistants
Goals To be able to classify the costs of tourism enterprises by defining tourism enterprises, To be able to calculate unit cost by using cost accounting information, To provide information to business managers by making cost analysis,.
Course Content Tourism industry and its features, tourism management and basic features, basic features of hotel accounting, cost accounting purposes and functions in tourism enterprises, cost approaches, cost-profit analysis, distribution of costs in hotel management. ..
Learning Outcomes 1) .Identifies and distinguishes tourism enterprises.
2) .Uses hotel accounting and cost accounting information.
3) It can distinguish the cost units of tourism enterprises.
4) It makes cost distributions in tourism enterprises.

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week .Accommodation accounting and cost analysis. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
2. Week .Cost accounting and cost definitions, cost records. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
3. Week Cost elements. Cost locations and cost distributions.. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Project Based Learning; Brain Based Learning 		Homework
4. Week .Distribution of costs collected at cost locations. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
5. Week .Cost Concepts from Different Openings. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
6. Week Cost concepts from different angles. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
7. Week Different Cost Concepts 2 (Midterm Exam) Lecture; Question Answer
Brainstorming
Brain Based Learning 		Presentation (Including Preparation Time)
8. Week .Cost Allocation Methods. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
9. Week .Cost Allocation Methods. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Homework
10. Week Cost Allocation Methods.. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
11. Week .Cost Allocation Methods. Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
12. Week .Amortization and Amortization in Hospitality Operations Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
13. Week .Breakthrough Point and Decision Making Stages Question Answer; Problem Solving
Brainstorming; Opinion Pool
Problem Based Learning; Brain Based Learning 		Presentation (Including Preparation Time)
14. Week Breakthrough Point And Decision Making Stages(.Fınal Exam) Lecture
Brainstorming; Opinion Pool
Brain Based Learning 		Presentation (Including Preparation Time)

Sources Used in This Course
Recommended Sources
"Özbirecikli, Mehmet (2001); Tekdüzen Hesap Planı Ve V.U.K Hükümlerine Göre Envanter Islemleri Ve Bilanço, Detay Yayıncılık, Ankara."
Aktuğlu, Mehmet Ali ( ); Amortismanlar Ve Muhasebeleştirilmeleri
Ankara Üniversitesi Uzaktan Eğitim Kitabı
Bursal, Nasuhi (1983); Maliyet Muhasebesi, AR Basım Yayım ve Dağıtım, İstanbul.
Canikli., Nurettin (2009); Bütün Yönleriyle Tek Düzen Muhasebe Sistemi, Alfa Basım Yayım Dağıtım.
Güçlü, Faruk -Recai Gören - Mustafa Yalçın, (2002); Tekdüzen Muhasebe Sistemine Göre Genel Muhasebe, Detay Yayıncılık, Ankara.
Kavak, Şeref (1997); Tekdüzen Muhasebe Sistemi Uyumlu Genel Muhasebe, Detay Yayıncılık, Ankara.
Usal, Alparslan Osman Avşar (2006); Turizm İşletmelerinde Maliyet Analizleri, Detay Yayıncılık, Ankara.
Yalkın Koç, Yüksel (2010); Genel Muhasebe İlkeleri –Uygulaması veTekdüzen Muhasebe Sistemi Uygulamaları, Nobel Yayın Dağıtım, Ankara.

Material Sharing
ders materyali

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3DK4
PY150000
PY250000
PY350000
PY450000

*DK = Course's Contrubution.
0 1 2 3 4 5
Level of contribution None Very Low Low Fair High Very High
.

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
Course Duration (Total weeks*Hours per week) 14 2
Work Hour outside Classroom (Preparation, strengthening) 14 4
Midterm Exam 1 1
Time to prepare for Midterm Exam 7 2
Final Exam 1 1
Time to prepare for Final Exam 14 4
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
Quick Access Hızlı Erişim Genişlet
Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Material Sharing
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload