TÜRKÇE
ENGLISH
Information
| Unit | TOURISM AND HOTEL MANAGEMENT ACADEMY |
| ACCOMMODATION SERVICES PR. | |
| Code | KOS308 |
| Name | Cost Management for Hospitalities |
| Term | 2019-2020 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. DİLER DOĞRUOL |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
definition of cost management, explain its aims and principles, cost structure of hospitalities, account flow of cost management, cost analysis, make effective decisions and interpret the financial situation of the hospitalities
Course Content
Accounting record of cost expenses in hospitality and the preparation of the necessary table
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | deninition of expense, cost and expenditures |
| LO02 | cost in hospitalities |
| LO03 | explain the content of expenses in hospitalities |
| LO04 | preparing the income and cost of sales tables |
| LO05 | make cost analysis |
| LO06 | calculate the break-even point in hospitilities |
| LO07 | have the necessary information to reduce the costs |
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 | Mid-Term Exam | 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 | Term Exams | reading the textbook and course notes | |
| 17 | Term Exams | reading the textbook and course notes |