COURSE UNIT TITLE

: COST AND MANAGEMENT ACCOUNTING IN TOURISM

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TUR 3026 COST AND MANAGEMENT ACCOUNTING IN TOURISM COMPULSORY 3 0 0 3

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 purpose of this course is to understand basic cost and managerial accounting concepts such as; cost, expense, variable cost, fixed cost, break even point, budget and etc. Another purpose of this course is to understand high-cost items and cost accounting systems in tourism enterprises and also to understand calculating revenue, break even point and profit by using cost-volume-profit analyses.

Learning Outcomes of the Course Unit

1   Will be able to define the basic concepts of cost and managerial accounting.
2   Will be able to classify the cost factors and functions of managerial accounting.
3   Will be able to use budget and cost calculation systems efficiently.
4   Will be able to analyze break even point and interpret cost information.
5   Will be able to decide where and how cost and managerial accounting information systems are used.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Basic concepts of cost and managerial accounting.
2 Raw material and Labour cost
3 Overhead cost
4 Cost of the Produced Goods, Cost of Goods Sold - Income Statement Relationship
5 Cost allocation
6 Cost, Volume and Profit Analysis
7 Business Budgets
8 Budgets used in Accommodation Establishments
9 Flexible Budgeting and Variation Analysis
10 Decision Making
11 Cost of Service Production
12 Cost Calculation Systems Based on the Nature of production and cost
13 Cost and Managerial Accounting Applications in Hospitality Industry
14 Current Approaches in Cost and Managerial Accounting
15 Final Exam
16 Final Exam

Recomended or Required Reading

1) Prof. Dr. Kamil BÜYÜKMIRZA, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi,2008, Ankara.
2) Prof. Dr. Rifat ÜSTÜN, Maliyet Muhasebesi, Bilim Teknik Yayınevi, 1996, Eskişehir.
3) Prof. Dr. Süleyman YÜKÇÜ, Yönetim Muhasebesi, 2007, Ankara.
4) Prof. Dr. Süleyman YÜKÇÜ, Maliyet Muhasebesi, Birleşik Matbaacılık, 2005, Izmir.
5) Prof. Dr. Osman ALTUĞ, Maliyet Muhasebesi, Evrim, 1996, Istanbul
6) Prof. Dr. Adnan TÜRKSOY, Konaklama Yönetim Muhasebesi, Turhan Kitabevi,2011, Ankara.

Planned Learning Activities and Teaching Methods

First the subject is theoretically explained, and then discussed in detail with the help of examples.

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

Thursday 13:00 - 14:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 1 14
Preparation for midterm exam 1 8 8
Preparation for final exam 1 8 8
Preparing assignments 1 2 2
Preparation for final exam 1 2 2
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 78

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.355
LO.455
LO.555

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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