Course Information

Course Title	Code	Semester	L+U Hour	Credits	ECTS
COST ANALYSIS IN TOURISM ENTERPRICES	UTOİ1104	2. Semester	2 + 0	2.0	6.0

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.

Week	Topics	Teaching and Learning Methods and Techniques	Study Materials
1. Week	.Accommodation accounting and cost analysis.
2. Week	.Cost accounting and cost definitions, cost records.
3. Week	Cost elements. Cost locations and cost distributions..
4. Week	.Distribution of costs collected at cost locations.
5. Week	.Cost Concepts from Different Openings.
6. Week	Cost concepts from different angles.
7. Week	Different Cost Concepts 2 (Midterm Exam)
8. Week	.Cost Allocation Methods.
9. Week	.Cost Allocation Methods.
10. Week	Cost Allocation Methods..
11. Week	.Cost Allocation Methods.
12. Week	.Amortization and Amortization in Hospitality Operations
13. Week	.Breakthrough Point and Decision Making Stages
14. Week	Breakthrough Point And Decision Making Stages(.Fınal Exam)

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.

*DK = Course's Contrubution.

	0	1	2	3	4	5
Level of contribution	None	Very Low	Low	Fair	High	Very High

Event	Quantity	Duration (Hour)	Total Workload (Hour)
Course Duration (Total weeks*Hours per week)	14	2	28
Work Hour outside Classroom (Preparation, strengthening)	14	4	56
Midterm Exam	1	1	1
Time to prepare for Midterm Exam	7	2	14
Final Exam	1	1	1
Time to prepare for Final Exam	14	4	56
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course			30