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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS TUI 6082 COST ANALYSIS IN LODGING BUSINESS ELECTIVE 3 0 0 10

Offered By

Tourism Management

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

ASSOCIATE PROFESSOR GÜRHAN AKTAŞ

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   Differentiate mixed costs into fixed and variable components in lodging businesses. 2   Calculate unit costs in lodging businesses. 3   Perform profitability analysis. 4   Identify the work provides the most contribution in lodging businesses. 5   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 and Decision Making 7 Mix Costs Decision 8 Differentiation of Mix Costs in Lodging Businesses 9 High Costs and Selling Decisions 10 Off Season Decisions in Lodging Businesses 11 Break-Even Analysis in Lodging Businesses 12 Break-Even Analysis in Lodging Businesses 13 High Cost problems in Lodging Businesses 14 High Cost problems in Lodging Businesses

Recomended or Required Reading

Textbook(s): Turizm Işletmelerinde Maliyet Analizleri, Alparslan Usal, Avşar Kurgun, Detay Yayıncılık, Ankara, 2009, 224 sf. 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 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

English

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

avsar.kurgun@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 13 3 39 Preparations before/after weekly lectures 13 9 117 Preparation for midterm exam 1 40 40 Preparation for final exam 1 50 50 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 250

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 LO.1 4 LO.2 5 LO.3 5 LO.4 5 LO.5 4