ECTS - Purchasing and Cost Analysis

Purchasing and Cost Analysis (TOUR421) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Purchasing and Cost Analysis TOUR421 3 0 0 3 6
Pre-requisite Course(s)
Course Language English
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Demonstration, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. İbrahim BİRKAN
Course Assistants
Course Objectives This course investigates the principles of cost controls and their application to food and beverage operations.
Course Learning Outcomes The students who succeeded in this course;
  • To provide to analyze profit-cost and also interpret the cost tables when it is required.
  • To obtain to classify and allocate all costs in hotels.
  • To maintain calculate the breakeven points for their establishments.
  • To prepare revenue-cost tables when it is required.
  • To manage how to limit costs.
Course Content Cost structure in accommodation and F&B administrations, stages of control, methods of control, analysis, pricing, package tour costs in traveling administrations, analytic approaches helping cost control.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Entry for Cost Analysis: Cost, spending, expenditure concepts, classification of costs Chapter 1
2 Structural attributes of tourism administrations and effects of cost, cost structure, cost control and analysis Chapter 2
3 Cost Distribution in Tourism Administration Chapter 3
4 Cost Control and Management in Hotel Administrations Chapter 4
5 Cost Supervision in F&B Administrations Chapter 5
6 Package tour costs and cost management in traveling administrations Chapter 6
7 Mid-term Exam Mid-term Exam
8 Cost structure and management in transportation administrations Chapter 7
9 Cost management in Tourism Administrations: Separations or Mixed Costs Chapter 8
10 Effectiveness-Cost Decisions Chapter 9
11 Cost-Profit Analysis Chapter 10
12 Efficiency Evaluation Chapter 11
13 Instruments that Maintain Cost Effectiveness: Inner Environment Chapter 12
14 Instruments that Maintain Cost Effectiveness: Outer Environment Chapter 13
15 Review Review
16 Final Exam Final Exam


Course Book 1. Understanding and Managing Project Costs (S) 5th Edition Participants Manual
Other Sources 2. Usal A. Ve Kurgun O.A. (2006), Turizm İşletmelerinde Maliyet Analizleri, Detay Yayıncılık

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 20
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 35
Final Exam/Final Jury 1 45
Toplam 3 100
Percentage of Semester Work 55
Percentage of Final Work 45
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Have a basic knowledge of theories, facts and principles related to tourism and tourism management. X
2 To have information about the economic, cultural, social and environmental dimensions of tourism. X
3 Have knowledge of general business and economics and understand the strategies of human resources management, food and beverage applications, accounting and finance, management and marketing and service marketing in tourism enterprises. X
4 Knows the national and international legal regulations, social, environmental and professional ethical values related to the field of tourism and develops appropriate behaviors to ethics. X
5 Demonstrates reading, comprehension, speaking and writing skills in English at least at the B2 level of European Language Portfolio X
6 Demonstrates reading, comprehension, speaking and writing skills at a general level of European Language Portfolio A2 in Russian, French, German or Spanish. X
7 Uses the information about Tourism and Hotel Management in the business settings and profession; use information and communication technologies and software related to the field. X
8 Carries out the service processes related to Tourism and Hotel Management in line with the needs and demands of the consumers and proposes solutions to the problems that will affect the service processes. X
9 Generates professional knowledge from the data and synthesizes, analyzes, interprets and evaluates the produced knowledge; gain the ability of doing research project preparation and using the information in solving the problems; makes personal and professional development permanent X
10 He / she takes care of personal care, hygiene, clothing and appearance as required by the tourism sector. X
11 Communicates effectively with written, oral, non-verbal and visual ways and demonstrates presentation skills, works effectively as a team and independently. X
12 Recognize and understand different cultures and interact with guests from different cultures. X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class 6 5 30
Presentation/Seminar Prepration
Homework Assignments 4 5 20
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 20 20
Prepration of Final Exams/Final Jury 1 30 30
Total Workload 148