TÜRKÇE
ENGLISH
Information
| Unit | TOURISM AND HOTEL MANAGEMENT ACADEMY |
| ACCOMMODATION SERVICES PR. | |
| Code | KON370 |
| Name | Cost Management for Hospitalities |
| Term | 2018-2019 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. DİLER DOĞRUOL |
| Course Instructor |
Öğr. Gör. Dr. DİLER DOĞRUOL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Explain the definition, goals and principles of cost accounting, clutch the cost structure,cost accounting account flow and expenses in hospitalities, make necessary analysis, take effective cost decision and interpret financial status in hospitality
Course Content
Accounting record of cost expenses in hospitality and the preparation of the necessary table
Course Precondition
Yok
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | The explain of cost, spending and expense, |
| LO02 | Classify the cost in hospitalities |
| LO03 | Nature of expense in hospitalities |
| LO04 | esearch and Development Expenses, Marketing, Sales and Distributing Expenses, General and Administrative Expenses, Financial Expenses, Cost Accounting, Transitory Accounts for Cost Accounting, Cost-Profit Analysis, Break-even analysis |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Financial information system and cost accounting | reading of the textbook | |
| 2 | The deninition of cost accounting, purposes and policies | reading of the textbook | |
| 3 | Cost, Expenditure, Expense | reading of the textbook | |
| 4 | structural specifications of hospitalies, cost structure, cost types | reading of the textbook | |
| 5 | cost accounting account flow | reading of the textbook | |
| 6 | production expenses in hospitalities | reading of the textbook | |
| 7 | labor expenses in hospitalities | reading of the textbook | |
| 8 | Midterm exam week | reading the textbook and course notes | |
| 9 | service expenses in hospitalities | reading of the textbook | |
| 10 | operating expenses in hospitalities | reading of the textbook | |
| 11 | preparation of sales cost table in hospitalities | reading of the textbook | |
| 12 | efficiency and cost decisions | reading of the textbook | |
| 13 | break-even analysis | reading of the textbook | |
| 14 | contemporary developments in cost acounting | reading of the textbook | |
| 15 | General review | reading of the textbook | |
| 16 | Final week | reading the textbook and course notes | |
| 17 | Final week | reading the textbook and course notes |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |