TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	3
SEMESTER	Fifth Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Associate Professor Burcu Gürol
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) He/she explains the concepts of cost. 2) He/she knows and manages the cost elements of tourism enterprises.ent. 3) He/she knows the mixed costs and apply the methods of differentiation. 4) He/she distributes the costs in tourism enterprises. 5) He/she makes analysis about the cost - profit transition at hotels. 6) He/she makes decisions about the efficiency and the cost. 7) He/she makes analysis about the sales of hotels. 8) He/she determines the high costs at hotels and take necessary precautions about them.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The course content covers cost control, thatis crucial for hotel organizations and also covers issues of food and beverage standards, standard cost control tools, menu planning, forecasting, purchasing, storing, distribution, production, payment, food and beverage service control.
COURSE CONTENTS	WEEK TOPICS 1st Week Cost concept 2nd Week Cost elements within hotel accounting 3rd Week Cost management at hotel organizations 4th Week Cost management at hotel organizations 5th Week Mixed costs and differentiation methods 6th Week Distrubitions of the costs at hotel organizations 7th Week Link between the cost and expenses-losses at hotel organizations 8th Week Decisions of the efficieny and the cost at hotel organizations 9th Week Mid-term 10th Week The analysis of the relationship between costs and sales 11th Week The analysis of the transition point of profit at hotel organizations 12th Week The sales analysis at hotel organizations 13th Week The high costs at hotels and necessary precautions 14th Week The high costs at hotels and necessary precautions
RECOMENDED OR REQUIRED READING	Turizm İşletmelerinde Maliyet Analizleri, Prof. Dr. Alparslan Usal,Doç. Dr. Osman Avşar Kurgun Otel Yönetim Muhasebesi, Doç. Dr. Adnan Türksoy Yiyecek ve İçecek Maliyet Kontrolü, Yrd. Doç. Dr. Yaşar Yılmaz
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture, Practice, Project
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Quiz 1 10 Project 1 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 1 1 Preparation for Quiz 2 8 16 Individual or group work 14 1 14 Preparation for Final exam 1 35 35 Course hours 14 3 42 Preparation for Midterm exam 1 30 30 Laboratory (including preparation) Final exam 1 1 1 Homework 2 4 8 Total Workload 147 Total Workload / 30 4,9 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	English
WORK PLACEMENT(S)	No