COURSE UNIT TITLE

: COST ANALYSIS IN LODGING BUSINESS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TUI 6036 COST ANALYSIS IN LODGING BUSINESS ELECTIVE 3 0 0 5

Offered By

Tourism Management

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR OSMAN AVŞAR KURGUN

Offered to

Tourism Management

Course Objective

The objective of this course is to examine the concept and types of cost; and to gain competency in using cost data for performing profitability analysis and decison making in lodging businesses.

Learning Outcomes of the Course Unit

1   To be able to differentiate mixed costs into fixed and variable components in lodging businesses.
2   To be able to calculate unit costs in lodging businesses.
3   To be able to perform profitability analysis.
4   To be able to idedntify the work provides the most contribution in lodging businesses.
5   To be able to make off-season decisions in lodging business.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Accounting
2 Tourism Accounting and Characteristics
3 Cost and Related Concepts
4 Cost Types I
5 Cost Types II
6 Cost Types: in terms of Functions
7 Cost Types and Decision Making
8 Midterm Exam
9 Mix Costs Decision
10 Differentiation of Mix Costs in Lodging Businesses
11 High Cost problems in Lodging Businesses
12 High Costs and Selling Decisions
13 Break-Even Analysis in Lodging Businesses
14 Off Season Decisions in Lodging Businesses

Recomended or Required Reading

Textbook(s):
Turizm Işletmelerinde Maliyet Analizleri, Alparslan Usal, Avşar Kurgun, Detay Yayıncılık, Ankara, 2009, 224 sf.
Supplementary Book(s):
References:
Materials:
Articles from national and international academic journals

Planned Learning Activities and Teaching Methods

1. Lectures
2. Case analysis

Assessment Methods

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

Further Notes About Assessment Methods

To be announced soon.

Assessment Criteria

To be announced soon.

Language of Instruction

Turkish

Course Policies and Rules

To be annunced soon.

Contact Details for the Lecturer(s)

Prof. Dr. Avşar Kurgun
avsar.kurgun@deu.edu.tr

Office Hours

Tuesday 13:30-14:30

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparation for midterm exam 1 10 10
Preparations before/after weekly lectures 13 4 52
Preparation for final exam 1 20 20
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 123

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.44
LO.54

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2012 DEÜ. BİD

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