Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | TOURISM AND TRAVEL SERVICES | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | NERİMAN KARTAL (nerimangok@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | SERKAN ZARO, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| In this course, it is aimed to give the knowledge to analyze and evaluate the costs of the activities and products produced in the enterprise and to teach the methods used in cost management | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Count the basic concepts related to cost analysis and classify the costs. |
PO-1 Describe the basic concepts concerning tourism and travel services administration. PO-2 Know the legal arrangements and professional standards in the field of tourism and travel services administration. |
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| LO-2 | Comprehend the distribution of costs. |
PO-3 Know the internal and external environmental factors which have an effect on tourism and travel services administration. PO-6 Easily apply the theoretical and practical knowledge obtained from school and internship practices. |
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| LO-3 | Comprehend cost systems. |
PO-6 Easily apply the theoretical and practical knowledge obtained from school and internship practices. PO-9 With the theoretical and practical experience obtained, they are able to analyze and provide solutions to the problems encountered of the sector. PO-14 Know and apply making reservations, coordination with other accommodation managements, customer management, calculations, accounting and registering. PO-19 Prepare reports regarding their task and present them to their seniors. |
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| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Concepts of Cost Accounting, Management Accounting and Cost Management, Introduction to Cost Analysis: Cost concepts, Classification of Costs, Cost allocations, Order costing systems, Process costing systems, Inventory Valuation Methods, Cost Management Systems, Traditional Costing, Activity Based Costing | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Introduction to Cost Analysis, Cost Analysis, Cost and Expense Concepts, Cost Classification | Subject Lecture |
| 2 | Cost Classification in Financial Statements, Uniform Chart of Accounts | Subject Lecture |
| 3 | Elements of Material and Material Costs, Monitoring of Primary Material and Material Processes During Business Activities | Subject Lecture |
| 4 | Primary Material and Material Inventory Control and Stock Valuation Methods | Subject Lecture |
| 5 | Stock Valuation Methods | Problem Solving |
| 6 | Stock Valuation Methods | Problem Solving |
| 7 | Elements of Labor Costs, Analysis of Labor and Accounting for Labor | Subject Lecture |
| 8 | mid-term exam | |
| 9 | General Production Costs: Stage One | Topic Lecture and Question Solving |
| 10 | General Production Costs: Stage Two | Topic Lecture and Question Solving |
| 11 | General Production Costs: Stage Three | Topic Lecture and Question Solving |
| 12 | Order Costing Systems | Subject Lecture |
| 13 | Order Costing Systems | Problem Solving |
| 14 | Phase Cost Systems | Subject Lecture |
| 15 | Phase Cost Systems | Problem Solving |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Turizm İşletmelerinde Maliyet Analizleri, Osman Avşar Kurgun, Alparslan Usal, Detay Yayıncılık, ANKARA | |
| 2 | Maliyet Analizleri,Anadolu Üniversitesi | |
| Required Course instruments and materials | ||
| Textbooks, lecture notes, internet | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 3 | 3 | 9 |
| b) Search in internet/Library | 3 | 3 | 9 |
| c) Performance Project | 3 | 4 | 12 |
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 2 | 5 | 10 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 2 | 3 | 6 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 90 | ||