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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS TUR 4204 MANAGERIAL ACCOUNTING IN HOTEL BUSINESSES ELECTIVE 2 0 0 2

Offered By

TOURISM AND HOSPITALITY MANAGEMENT

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

DOCTOR METE GÖVCE

Offered to

TOURISM AND HOSPITALITY MANAGEMENT (Evening) TOURISM AND HOSPITALITY MANAGEMENT

Course Objective

To provide the students with competences on taking a decision and using cost data and making profitability analysis at hotel businesses by informing the students about the concept of cost and the types of cost..

Learning Outcomes of the Course Unit

1   Being able to separate mixed costs as fixed costs and variable costs. 2   Being able to calculate the cost per unit in hotel operations. 3   Being able to carry out profitability analysis. 4   Being able to identify the working area having the highest contribution to profitability in hotel operations. 5   Being able to make off season decisions in hotel operations.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Accounting types 2 Tourism accounting and its characteristics 3 Cost and related concepts 4 Cost types in terms of operating volume fixed, semi-fixed cost and the concept of attention gap 5 Cost types in terms of operating volume- linear variable, concave cost and cambered cost 6 Cost types in terms of function and decision making 7 Cost types in terms of function and decision making 8 Mid-term Exam 9 Mixed costs and contribution 10 Representation of mixed costs using technical forecasting, maximum point, minimum point, multi point graphic methods in hotel operations 11 Taking a decision to stop or to continue at selling under the high cost conditions 12 Off season decisions in hotel operations 13 Selection of working area having the highest contribution in hotel operations 14 The factors effecting breakeven analysis in hotel operations 15 The factors effecting breakeven analysis in hotel operations

Recomended or Required Reading

Turizm Işletmelerinde Maliyet Analizleri, Alparslan Usal, Avşar Kurgun, Detay Yayıncılık, Ankara, 2009, 224 sf.

Planned Learning Activities and Teaching Methods

Lecturing.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FN Final 3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 2 28 Preparations before/after weekly lectures 14 1 14 Preparation for midterm exam 1 4 4 Preparation for final exam 1 8 8 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 56

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 PO.16 PO.17 PO.18 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1