COURSE UNIT TITLE

: FINANCIAL ANALYSIS IN TOURISM BUSINESS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TUR 3027 FINANCIAL ANALYSIS IN TOURISM BUSINESS COMPULSORY 3 0 0 5

Offered By

Tourism Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF GÜMÜŞ

Offered to

Tourism Management

Course Objective

The aim of this course is to teach conducting departmental analysis, occupancy rate, customer profitability analysis and profitability per room analysis, and making inferences by using ratios.

Learning Outcomes of the Course Unit

1   To be able to define how to make departmental analysis in tourism enterprises
2   To be able to estimate occupancy rate
3   To be able to make room efficiency, revenue per room analysis
4   To be able to compare the results of the analyses such as average spending per room, labor analysis
5   To be able to interpret ratios and make inferences

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Financial statements
2 Financial analysis methods
3 Financial analysis methods
4 Ratios specific to tourism enterprises
5 Departmental analysis
6 Occupancy rate
7 Midterm Exam
8 Midterm Exam
9 Revenue per room , Working capital management
10 Working capital in tourism enterprises
11 Working capital management in tourism enterprises
12 New approaches in working capital financing
13 Calculation of room and food prices
14 Cost reporting and financial analysis
15 Final Exam
16 Final Exam

Recomended or Required Reading

Main Reference:
Semih BÜKER et al. Finansal Yönetim, 3. Edition, Ankara,Temmuz 2007.

Other References:
Öztin AKGÜÇ, Finansal Yönetim, 7. Edition, Avcıol Matbaası, Istanbul.
Adnan TÜRKSOY, Konaklama Yönetim Muhasebesi, Maliyet Analizleri, Turhan Kitabevi, Ankara,2011.
Ertuğrul ÇETINER, Otel Işletmeleri Yönetim Muhasebesi, Gazi Kitabevi, Ankara 2009.
Ertuğrul ÇETINER, Konaklama Işletmelerinde Muhasebe Uygulamaları,3. Edition, Gazi Kitabevi, Ankara.
Süleyman YÜKÇÜ et al., Finansal Yönetim,1999, Izmir.

Planned Learning Activities and Teaching Methods

Lectures and case studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 VZ Vize
2 FN Final
3 BNS BNS VZ*0.40+FN * 0.60
4 BUT Bütünleme Notu
5 BBN Bütünleme Sonu Başarı Notu VZ*0.40+BUT * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Midterm % 40 , Final % 60

Language of Instruction

Turkish

Course Policies and Rules

70% participation is mandatory. Students are expected to participate in class discussions.

Contact Details for the Lecturer(s)

yusuf.gumus@deu.edu.tr

Office Hours

Tuesday 10:00 - 11:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 12 12
Preparation for final exam 1 12 12
Preparing assignments 2 12 24
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 124

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.15
LO.25
LO.35
LO.45
LO.55