Tourism and Hotel Management (English) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | ACCA327 | ||||||||
Course Name: | Cost Management | ||||||||
Course Semester: |
Spring |
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Course Credits: |
|
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Language of instruction: | EN | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Dr.Öğr.Üyesi ALİNA TARAN | ||||||||
Course Lecturer(s): |
Öğr.Gör. MELTEM TÜMERDEM GENÇAY Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN |
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Course Assistants: |
Course Objectives: | Cost methods and cost analysis techniques are aimed at managing business budgets, inventory planning and control. |
Course Content: | Cost and Elements, Cost Loading Methods; Full Cost, Normal Cost and Variable Cost methods; Standard Costs and Deviation Analysis; Valid Cost Analysis in Management Decisions; Cost, Volume and Profit Analysis; Business Budget; Inventory Planning and Control. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | Purpose and scope of cost accounting | Presentation and resources of the lecturer |
2) | • Explain the classification of costs based on different criteria. | Topics covered in the course will be repeated. |
3) | • Explain the cost accounting registration systems. | Topics covered in the course will be repeated. |
4) | • Explains raw material costs | Topics covered in the course will be repeated. |
5) | • Labor Costs. | Topics covered in the course will be repeated. |
6) | • General production costs. | Topics covered in the course will be repeated. |
7) | Order Cost System and accounting. | Topics covered in the course will be repeated. |
8) | • Phase Cost System and accounting. | Topics covered in the course will be repeated. |
9) | • Standard Cost System and accounting. | Topics covered in the course will be repeated. |
10) | • Inventory Valuation methods. | Topics covered in the course will be repeated. |
11) | • Partial Cost Method. | Topics covered in the course will be repeated. |
12) | • Cost-quantity relationships. | Topics covered in the course will be repeated. |
13) | • Disruption of cost calculations and problem of disabled products. | Topics covered in the course will be repeated. |
14) | • Cost management, | Topics covered in the course will be repeated. |
15) | Final Exam | Nothing |
16) | Final Exam | Nothing |
Course Notes / Textbooks: | ders hocasının sunun ve kaynakları Edward Blocher (2021), Cost Management: A Strategic Emphasis, 9th Edition, McGraw-Hill Education, New York |
References: | Ders Hocasının sunum ve kaynakları Edward Blocher (2021), Cost Management: A Strategic Emphasis, 9th Edition, McGraw-Hill Education, New York |
Learning Outcomes | 1 |
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Program Outcomes | ||||||||
1) Learning the facts, concepts and principles related to tourism and hotel management | ||||||||
2) Having a theoretical and practical knowledge at the basic level related to the field | ||||||||
3) To be able to make analytical evaluations for tourism and travel sector | ||||||||
4) Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment | ||||||||
5) To be able to work efficiently in the tourism sector | ||||||||
6) Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide | ||||||||
7) Organizing, coordinating and developing departments in accommodation organizations | ||||||||
8) To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies | ||||||||
9) Demonstrating the ability to apply professional working techniques in food and beverage establishments |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Learning the facts, concepts and principles related to tourism and hotel management | |
2) | Having a theoretical and practical knowledge at the basic level related to the field | |
3) | To be able to make analytical evaluations for tourism and travel sector | |
4) | Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment | |
5) | To be able to work efficiently in the tourism sector | |
6) | Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide | |
7) | Organizing, coordinating and developing departments in accommodation organizations | |
8) | To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies | |
9) | Demonstrating the ability to apply professional working techniques in food and beverage establishments |
Field Study | |
Expression | |
Lesson | |
Reading | |
Problem Solving | |
Q&A / Discussion | |
Case Study | |
Internship/Onsite Practice |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) |
Semester Requirements | Number of Activities | Level of Contribution |
Committee | 1 | % 0 |
Homework Assignments | 1 | % 10 |
Project | 1 | % 0 |
Midterms | 1 | % 40 |
Jury | 1 | % 0 |
Final | 1 | % 50 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Study Hours Out of Class | 16 | 96 |
Homework Assignments | 2 | 12 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 183 |