COURSE UNIT TITLE

: BUDGET AND COST CONTROL

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TUR 3002 BUDGET AND COST CONTROL COMPULSORY 3 0 0 3

Offered By

Tourism and Hotel Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR YUSUF GÜMÜŞ

Offered to

Tourism and Hotel Management

Course Objective

The aim of this course is to learn how budgeting and cost control in tourism enterprises are implemented. The other objective of the course is to identify the reasons of differences between budgeted amounts and actual results, and to learn according to the findings to improve the success of budget and cost control.

Learning Outcomes of the Course Unit

1   Will be able to understand what the firm budgets are.
2   Will be able to explain how the budget will be prepared.
3   Will be able to decide how the budget and cost control should be executed.
4   Will be able to discuss the benefits of the budgeting.
5   Will be able to commentate the results of cost control.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The concept of budget, objectives, principles and limits
2 Benefits of budgeting and types of budget
3 Budget control
4 Identifying standards and variance analysis
5 Identifying standards and variance analysis
6 Examples of budget variances in hospitality firms
7 Midterm Exam
8 Midterm Exam
9 Stratejik Maliyet Yönetimi
10 Cost Reduction and Control
11 Cost Reduction and Control
12 Food and beverage cost and income control
13 Food and beverage cost and income control
14 Labor cost control
15 Final Exam
16 Final Exam

Recomended or Required Reading

1) Prof. Dr. Vasfi Haftacı, Işletme Bütçeleri , Beta, Dördüncü Bası, 2005, Istanbul.
2) Yrd. Doç. Dr. Yaşar YILMAZ, Konaklama Işletmelerinde Yiyecek&Içecek Maliyet Kontrolü, Detay Yayıncılık, 3. Baskı, Ankara, 2007.
3) Prof. Dr. Ertuğrul ÇETINER Otel Işletmeleri Yönetim Muhasebesi Gazi Kitabevi, Ankara 2009.
4) Doç. Dr. Adnan TÜRKSOY, Konaklama Yönetim Muhasebesi, Maliyet Analizleri Turhan Kitabevi, Ankara,2011.
5) Prof. Dr. Süleyman YÜKÇÜ Yönetim Muhasebesi , Birleşik Matbaacılık, Izmi

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 FIN FINAL EXAM
3 FCGR FINAL COURSE GRADE MTE*0.40+FIN * 0.60
4 RST RESIT
5 FCG FINAL COURSE GRADE MTE*0.40+RST * 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

yusuf.gumus@deu.edu.tr

Office Hours

Thursday 10:00 -!2:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Tutorials 0 0 0
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 4 4
Preparation for final exam 1 6 6
Final 1 3 3
Midterm 1 2 2
TOTAL WORKLOAD (hours) 87

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.15
LO.25
LO.35
LO.45
LO.555

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

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