Cost accounting in accommodation businesses; example application in Erzurum

One of the most important sectors of Turkey is the tourism sector. When it comes to the tourism sector, the first thing that comes to mind is undoubtedly accommodation establishments or hotels. Accommodation businesses have a great place and importance for the economic development of Turkey. The tourism sector is growing day by day, both the increase in the number of foreign tourists and the establishment of new accommodation establishments have contributed to the growth of the sector. According to TUIK data; Tourism revenue in Turkey increased by 32.3% in the first quarter, consisting of January, February and March, compared to the same quarter of the previous year, reaching 8 billion 690 million 505 thousand dollars. 20.8% of tourism income was obtained from Turkish citizens residing abroad who visited our country. Visitors organize their travels as personal or package tours. Of the expenditures made in this quarter, 7 billion 503 million 255 thousand dollars were personal expenses, and 1 billion 187 million 249 thousand dollars were package tour expenses. Accommodation businesses, like other businesses, are established for profit purposes. The most important factor affecting profit is undoubtedly costs. In order for these businesses to gain a good place in the sector; Its main goals should be to not compromise on quality, to maintain a competitive environment, to offer the best price and at the same time to improve itself with the best service approach. The subject of this study is determined by the costs that will direct all of these. In this study, cost accounting in accommodation businesses was examined. For this purpose, an application made with Palan Hotel in Erzurum is included. According to the information obtained from the accounting department of the business as a result of the application; The sales of the business are 23,596,762.30 TL in 2022, and the cost of sales is 14,010,569.57 TL. The highest expense item among the costs was General Administrative Expenses with 4,071,911.63 TL.