Research on Cost Control for Tourism Industries

Release Date: 2017-09-21

Course Name	Research on Cost Control for Tourism Industries					Course Code
Course Type	□Public Degree Courses□ Basic degree course □ Public Obligatory Courses□Professional Obligatory Courses ☑ Professional Elective Course □ Public Elective Course
Course Semester	3rd	Course Time		36			Credit	2
Institute	Tourism Management and Planning Academy	Applicable Major		Tourism Management
Assessment method	□Examination（Close book ） □Examination（Open-book ） ☑Test(Term Papers) □Test(reading report) □Test(Journals reviewed) □Others
Usual Performance accounting	30%		Final grade accounting		70%
Advanced courses	Intermediate-Microeconomics, Management Science Research Method， Modern Enterprise Theory， Intermediate Financial Accounting，Intermediate Financial Management
Teachers
Teaching Objectives
Tourism industry cost control refers to tourism enterprises and other social organizations in business activities taking effective measures to correct the deviation of time to control criteria of the cost formation process - particularly guidance, supervision and restriction, so as to realize the main ideas of cost control.On the basis of accounting, finance, management and economics, making full use of the relevant theories and methods, and carrying out research on tourism industry in the cost, expenses, income, benefits and other phenomena and issues, and, focusing on interpretation of the effective control of the cost and expenses of tourism operations management process combined with the interpretation of the classic case, our aim is to train graduate students scientific thinking and innovative ability to enhance the level of professional literacy and practice. Through teaching of this course, students will: 1. Master the whole process of formation of the cost of tourism enterprises and the related accounting treatment methods. 2.Master the cost control targets methods 3. Ability to control specific costs, to foresee cost problems and deal with high costs and their deviation. 4. Using cost control methods to deal with complex cases.
Teaching Contents
This course includes four main parts: 1.Effective management of tourism industry; 2.The formation of the cost (expense) of tourism enterprises and its influencing factors; 3.Target and method of cost (expense) control for tourism enterprises; 4.Difference of cost (expense) control in all kinds of tourism enterprises (mainly on the cost control of catering industry; 5.Analysis on the benefits of tourism enterprises.