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TOURISM AND HOTEL MANAGEMENT (ENGLISH) PROGRAMME COURSE DESCRIPTION |
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| Name of the Course Unit | Code | Year | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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| COST ACCOUNTIN IN TOURISM ENTERPRISES | THM307 | 3 | 5 | 3+0 | 3.0 | 5.0 |
| No |
Key Learning Outcomes of the Course Unit On successful completion of this course unit, students/learners will or will be able to: |
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| 1 | Account and process on job-order costing systems for both manufacturing and service-oriented businesses. |
| 2 | Account and process on process-costing systems and activity-based costing for manufacturing and service-oriented businesses. |
| 3 | Manage and allocate joint costs and also be able to acoount and process on hybrid costing systems. |
| 4 | Analyze and process cost, volume and profit situations of businesses and also price products/services. |
| 5 | Analyze and make sound decisions on capital investments. |
| 6 | Analyze and use flexible budgets for variance analysis and cost control. |
| 7 | Measure yield, mix and quantity effects of operations. |