| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | EM302B | Cost analysis | Compulsory | 3 | 6 | 4 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Manufacturing and service enterprises produced goods or services the cost analysis the cost of computation techniques and how to control the cost in relationships and business management to grasp the purposes. |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Çağatay TEKE |
| Learning Outcomes |
| 1 | About financial business in a business inside and out is what's going on and differences of functions. | | 2 | The official financial and cost accounting in the management of dissemination about tuple and business integration. | | 3 | A new feature for the types and in the enterprise. | | 4 | The expenses, expense distribution methods and implements them in place. | | 5 | To be used in different production costing methods. | | 6 | Aimed at controlling the use of cost and technical implements. | | 7 | Replace those in the business management system, financial system, and the integration of computerized environment. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Classification of business costs, cost, direct cost of first item and material, direct labour costs, the cost of manufacturing costs, distribution, General Order, Phase cost, standard cost, activity-based Cost systems implementation and integration of production and Business Management Accounting, cost accounting. |
| Weekly Detailed Course Contents |
|
| 1 | Introduction and basic concepts of cost analysis and Control | | | | 2 | Accounting System Overview
| | | | 3 | Cost Accounting Tuple
| | | | 4 | Identification and monitoring of expenses
| | | | 5 | Decreasing Your Expenses And Put What Distribution
| | | | 6 | Order Costing System | | | | 7 | Order Costing System | | | | 8 | Midterm Exam
| | | | 9 | Phase Costing System
| | | | 10 | Activity-Based Costing System
| | | | 11 | United and side Products Costing
| | | | 12 | Standard Costs and Variance Analysis
| | | | 13 | Operating Budgets
| | | | 14 | Costs of inventory and quality
| | | | 15 | ERP systems, Integrated Applications
| | |
|
| Recommended or Required Reading |
| Management in terms of cost accounting, Suleyman Yükçü, 2011.
Cost and management accounting ", Büyükmirza, Kamil, 2010. |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 4 | 4 | 16 |
| Individual Study for Final Examination | 5 | 5 | 25 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | | 3 | 4 | | | | 3 | | LO2 | 2 | | 3 | 3 | | | | | | LO3 | 3 | | 4 | 4 | | | | | | LO4 | 3 | | 2 | 3 | | | | | | LO5 | 3 | | 3 | 3 | | | | | | LO6 | 5 | | 4 | 4 | | | | | | LO7 | 5 | 5 | 4 | 4 | | | 5 | |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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