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Cost Accounting in Tourism

Module name (EN): Cost Accounting in Tourism
Degree programme: International Tourism-Management, Bachelor, ASPO 01.10.2020
Module code: BITM-115
SAP-Submodule-No.: P440-0076
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 5
Semester: 1
Mandatory course: yes
Language of instruction:
Written exam (90 minutes / can be repeated semesterly)

[updated 17.09.2018]
Applicability / Curricular relevance:
DFBTO305 (P620-0519) International Tourism Management, Bachelor, ASPO 01.10.2018, semester 3, mandatory course
DFITM-307 (P620-0464) International Tourism Management, Bachelor, ASPO 01.10.2020, semester 3, mandatory course
BITM-310 (P440-0076) International Tourism-Management, Bachelor, ASPO 01.10.2013, semester 3, mandatory course
BITM-310 (P440-0076) International Tourism-Management, Bachelor, ASPO 01.10.2015, semester 3, mandatory course
BITM-115 (P440-0076) International Tourism-Management, Bachelor, ASPO 01.10.2017, semester 1, mandatory course
BITM-115 (P440-0076) International Tourism-Management, Bachelor, ASPO 01.10.2020, semester 1, mandatory course
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
BITM-320 Management in the Tourism Industry
BITM-W-03 Leisure, Sports, Adventure Management
BITM-W-07 MICE Management

[updated 27.05.2022]
Module coordinator:
Prof. Dr. Michael Zell
Dr. Birgit Pferdmenges

[updated 06.03.2020]
Learning outcomes:
After successfully completing this module, students will:
- be able to name the basic terms of cost accounting and be familair with the work involved in internal accounting.
- have a basic understanding of the structure of and tasks associated with cost elements, cost centers and cost object accounting.
- be familiar with the basic concepts and instruments of the above mentioned subareas.
- be able to apply the concepts and instruments learned in the various sub-areas to simple company examples from the tourism sector.
- be able to solve internal accounting issues in tourism companies using the concepts and instruments learned.

[updated 17.09.2018]
Module content:
Cost accounting
- Basic terms and principles of cost accounting
- Cost element accounting (systematization and description of cost elements)
- Cost center accounting (cost allocation sheets and internal activity allocation)
- Cost object accounting (calculation and profit and loss accounting)
- Special features of cost accounting in tourism businesses.

[updated 17.09.2018]
Teaching methods/Media:
Lecture, exercises and case studies

[updated 17.09.2018]
Recommended or required reading:
Benz, C.: Touristikkostenrechnung, Gabler Verlag, latest edition.
Däumler, K.-D., Grabe, J.: Kostenrechnung 1, 8. Aufl., nbw Verlag, Herne/Berlin, latest edition.
Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden, latest edition.
Posluschny, P., Kostenrechnung für die Gastronomie, 3. Aufl., München, 2010.
Zell, M., Kosten- Performancemanagement: Grundlagen _ Instrumente _ Fallstudie, Gabler-Verlag, 2008.

[updated 17.09.2018]
[Wed Oct  5 10:45:16 CEST 2022, CKEY=ikit, BKEY=itm5, CID=BITM-115, LANGUAGE=en, DATE=05.10.2022]