COURSE UNIT TITLE

: TOURISM PLANNING AND COST CONTROL

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TUI 6214 TOURISM PLANNING AND COST CONTROL ELECTIVE 3 0 0 9

Offered By

Tourism Management

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF GÜMÜŞ

Offered to

Tourism Management

Course Objective

Tourism planning is crucial to maintain the balance of destination capacities, prevent continuous violations due to the emergence of new businesses in the market, and uncontrolled developments. The disruption of this balance leads to a decrease in sales revenue for both existing and new businesses, as well as a continuous increase in unit costs at both the business and destination scales. This course will cover effective tourism planning and subsequently how cost control should be implemented. Additionally, another objective is to learn how budgeting and cost control are applied in tourism enterprises. Within the scope of the course, identifying the reasons for discrepancies between budgeted amounts and actual results, and determining how tourism planning and cost control should be conducted based on the findings, will also be discussed as key topics.

Learning Outcomes of the Course Unit

1   1. Will be able to understand what tourism plannig is
2   2. Will be able to understand what destination management is
3   3. Will be able to understand what the firm budgets are.
4   4. Will be able to explain how the budget will be prepared.
5   5. Will be able to decide how the budget and cost control should be executed.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 1. Position and Importance of Tourism Revenues and Tourism Enterprises in the National Economy"
2 2. Tourism System and National Destination Management
3 3. Sustainable Tourism Planning Structuring Conditions
4 4. The Structural Characteristics and Financing of National Destination Management
5 5. The Objectives of Cost Management and Classification of Costs
6 6. The Role of Costs in the Decision-Making Process
7 7. Implementation Stages of Cost Planning and Control in Tourism Enterprises
8 8. The Relationship between Cost Management and Internal Control System
9 9. The Relationship between Cost Control and National Destination Management
10 10. Stages and Functioning of Cost Control
11 11. Purchasing, Receiving, Storage, Inventory Control, and Production Planning
12 12. Food and Beverage Cost Percentage and Menu Pricing
13 13. Revenue Control
14 14. Operating Budget and Long-Term Planning
15 15. Final Exam
16 16. Final Exam

Recomended or Required Reading

Textbook(s):
1) Prof. Dr. Vasfi Haftacı, Işletme Bütçeleri, Beta, Dördüncü Bası, 2005, Istanbul.
2) Prof. Dr. Ali Erbaş, Destinasyon Canavarına Karşı Ulusal Turizm Planlaması ve Maliyet Kontrolü, Detay Yayıncılık, Ankara, 2020.
Supplementary Book(s):
1) Yrd. Doç. Dr. Yaşar YILMAZ, Konaklama Işletmelerinde Yiyecek&Içecek Maliyet Kontrolü, Detay Yayıncılık, 3. Baskı, Ankara, 2007.
2) Prof. Dr. Ertuğrul ÇETINER Otel Işletmeleri Yönetim Muhasebesi,Gazi Kitabevi, Ankara 2009.
3) Doç. Dr. Adnan TÜRKSOY, Konaklama Yönetim Muhasebesi, Maliyet Analizleri,Turhan Kitabevi, Ankara,2011.
4) Prof. Dr. Süleyman YÜKÇÜ, Yönetim Muhasebesi, Birleşik Matbaacılık, Izmir.

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 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT * 0.30 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.30 + RST* 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

Midterm Exam: It will be measured the students' level of perception and evaluation of the concepts explained and discussed in the course.
Sudent Presentations: Students will make a presentation during the semester and then submit it as a report.
Final Exam: The level of internalization of the concepts discussed during the course will be measured by the students' ability to propose solutions to the problems related to the subject, to analyze the relationships, connections and causality between the concepts.

Language of Instruction

Turkish

Course Policies and Rules

Attendance is mandatory for the course

Contact Details for the Lecturer(s)

yusuf.gumus@deu.edu.tr

Office Hours

Thursday 14.00-15.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 9 126
Preparation for midterm exam 2 8 16
Preparation for final exam 3 10 30
Preparing presentations 1 10 10
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 228

Contribution of Learning Outcomes to Programme Outcomes

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

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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