Yazdır

Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
ACTIVITY BASED BUDGETING IN TOURISM ENTERPRISES TRZ 542 0 3 + 0 3 6
Ön Koşul Dersleri

None

Önerilen Seçmeli Dersler

None

Dersin Dili Türkçe
Dersin Seviyesi Yüksek Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Doç. Dr. LÜTFİ MUSTAFA ŞEN
Dersi Verenler
Dersin Yardımcıları

Res. Asst. Burak ATASOY

Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı

The main objective of this course is to teach the Activity Based Budgeting that advanced and an important budgeting system to students.

Dersin İçeriği

1. General Information on Business Budgets
2. Concept and Importance of Activity Based Budgeting
3. Purposes of Activity Based Budgeting
4. Features of Activity-Based Budgeting
5. Differences Between Traditional Budgeting and Activity-Based Budgeting
6. Differences Between Activity Based Costing and Activity-Based Budgeting
7. Activity-Based Budgeting Models in the literature
8. Activity-Based Budgeting Process
9. Advantages and Disadvantages of Activity-Based Budgeting

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Understand the inadequacies of traditional budgeting. 1 - 2 - 3 - 4 - 12 - A - B - C -
2 - Comprehend the theoretical structure and functioning of Activity-Based Budgeting. 12 - 4 - 3 - 2 - 1 - B - A - C -
3 - Interpret the Activity-Based Budgeting models in the literature. 1 - 2 - 3 - 4 - 12 - C - B - A -
4 - Budget the Overhead Costs at different activity levels through activity budgets rationally. 15 - 12 - 4 - 3 - 2 - 1 - C - B - A -
5 - Constitute the desired activity budgets for tourism enterprises using Activity Based Budgeting technique 15 - 12 - 4 - 3 - 2 - 1 - C - B - A -
Öğretim Yöntemleri: 15:Problem Solving 12:Case Study 4:Drilland Practice 3:Discussion 2:Question-Answer 1:Lecture
Ölçme Yöntemleri: C:Homework B:Oral Exam A:Testing

Ders Akışı

Hafta Konular ÖnHazırlık
1 General Information on Business Budgets "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
2 General Information on Business Budgets "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
3 Concept and Importance of Activity Based Budgeting, Purposes of Activity Based Budgeting, Features of Activity-Based Budgeting "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
4 Differences Between Traditional Budgeting and Activity-Based Budgeting, Differences Between Activity Based Costing and Activity-Based Budgeting "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
5 Activity-Based Budgeting Models in the literature "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
6 Activity-Based Budgeting Models in the literature "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
7 Activity-Based Budgeting Process "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
8 Activity-Based Budgeting Process "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
9 Advantages and Disadvantages of Activity-Based Budgeting "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
10 Advantages and Disadvantages of Activity-Based Budgeting "Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."
11 Application Instance Application examples of relevant books and articles
12 Application Instance Application examples of relevant books and articles
13 Application Instance Application examples of relevant books and articles
14 Application Instance Application examples of relevant books and articles

Kaynaklar

Ders Notu

"Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."

Ders Kaynakları

Çam, S. (2006). İşletmelerde Bütçeleme Yönetimi. İstanbul: Hayat.
Hansen, S. C. ve R. G. Torok. (2004). The Closed Loop: Implementing Activity-
Based Planning and Budgeting, CAM-I. Indiana: Bookman Publishing.
Sandison, D., S. C. Hansen ve R. G. Torok. (2003). Activity-Based Planning
and Budgeting: A New Approach From CAM-I. Journalaf Cost Management.
17.2, 16-22.
Kaygusuz, S. Y. (2003). İşletmelerde Faaliyet Tabanlı Bütçeleme. Balıkesir
Üniversitesi ilBF Akademik Fener Dergisi. 1.1, 93-127.
Bleeker, R. (2001). Key Features of Activity-Based Budgeting. Journalaf Cost
Management. 15.4, 5-20.
Cooper, R. ve R. Kaplan. (1998). Cost & Effect. Boston: Harvard Business
Scholl Press.
Brimson, J. ve R. Fraser. (1991). The Key Features of ABB. Management
Accounting. 69.1, 42-43.


Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Improves the knowledge in the field of Tourism Management and related disciplines at the level of expertise X
2 Develops creative and practical solutions for current issues and problems in tourism sector X
3 Conducts a study on subjects requiring expertise in the field effectively with others and independently X
4 Has knowledge about general and field-specific research methods X
5 Plans, conducts, evaluates and presents a research related to the field using scientific research methods X
6 Has detailed information about internal and external environmental factors, service processes and operations, organizational management, policies and strategies of tourism enterprises. X
7 Performs practices within the framework of ethical principles and legal regulations related to the field of tourism management X
8 Demonstrate effective communication and presentation skills in written, oral and visual X
9 Uses computer software, information and communication technologies in the field of Tourism Management at an advanced level X
10 To be able to communicate verbally and in writing by using a foreign language at least at B2 level of European Language Portfolio X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
Odev 1 100
Toplam 100
Yıliçinin Başarıya Oranı 30
Finalin Başarıya Oranı 70
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 20 20
Quiz 2 5 10
Assignment 1 15 15
Final examination 1 25 25
Toplam İş Yükü 150
Toplam İş Yükü /25(s) 6
Dersin AKTS Kredisi 6
; ;