Sakarya Uygulamalı Bilimler Üniversitesi Eğitim Bilgi Sistemi

Ders Bilgileri

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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Budgets	"Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."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Budgets	"Şen, L. M. (2013), Activity Based Budgeting in Hospitality Enterprises and Five Star Hotel Implementation, Unpublished dissertation, Sakarya University, Sakarya."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
No	Program Öğrenme Çıktıları	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

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