| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞ155 | Strategic Cost Management | Elective | 1 | 1 | 6 |
|
| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| The aim of this course is to establish a connection between strategic management and cost management; The aim is to ensure that students are informed about the basic issues and approaches related to cost management from a strategic point of view. In addition, it is aimed to teach the students the basic concepts of cost management and to teach the use of cost data in different management decisions. |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | It enables students to have a long-term strategic perspective on the fundamental issues of cost management. | | 2 | It enables them to understand the effects of different competitive strategies on cost management decisions. | | 3 | To be able to use cost information in decision making, Have knowledge about current approaches in cost accounting | | 4 | To be able to calculate and control costs in industrial enterprises | | 5 | Profit planning, cost volume profit analysis can be done. |
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| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| In this course, Value Concept, Value-Creating and Non-Value-Creating Activities, Strategy Concept, Strategic Management, Key Topics of Strategic Cost Management; Value Chain Analysis, Strategic Positioning Analysis, Cost Factor Analysis, Approaches Supporting Strategic Cost Management; Activity Based Costing, Product Life Cycle Costing, Target Costing, Just-in-Time Production Approach, Economic Added Value Approach, Quality Costs will be covered theoretically and the subject will be reinforced with discussion method. |
| Weekly Detailed Course Contents |
|
| 1 | Introduction of the lesson, lesson plan and determination of the requirements for the lesson. Value Concept, Value-Creating and Non-Value-Creating Activities | | | | 2 | Strategy Concept, Strategic Management | | | | 3 | Strategic Cost Management: Definition and Historical Development | | | | 4 | Value Chain Analysis | | | | 5 | Strategic Positioning Analysis | | | | 6 | Cost Factor Analysis | | | | 7 | Activity Based Costing | | | | 8 | midterm exam | | | | 9 | Target costing and Kaizen Costing | | | | 10 | Constraints theory and conversion accounting | | | | 11 | Just-in-Time Production Approach | | | | 12 | Quality Costs | | | | 13 | Life Cycle Costing | | | | 14 | Economic Added Value | | | | 15 | Overview and case studies | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| 1. Mustafa Savcı: Maliyet Muhasebesi
2. Nasuhi Bursal, Yücel Ercan: Maliyet Muhasebesi İlkeler ve Uygulamalar
3. Celaleddin Atamanalp, Reşat Karcıoğlu, M. Suphi Orhan: Tekdüzen Hesap Planına Uygun Maliyet Muhasebesi
4. Kamil Büyükmirza: Yönetim Muhasebesi
5: Reşat Karcıoğlu: Stratejik Maliyet Yönetimi |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 30 | | End Of Term (or Year) Learning Activities | 70 | | SUM | 100 |
| | Language of Instruction | | | Work Placement(s) | | noe |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 3 | 3 |
| Attending Lectures | 14 | 3 | 42 |
| Case Study | 11 | 2 | 22 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 40 | 40 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | 1 | 3 | 1 | 3 | 3 | | LO2 | 3 | 2 | 2 | 1 | 2 | 3 | | LO3 | 2 | 3 | 4 | 4 | 4 | 3 | | LO4 | 3 | 3 | 2 | 2 | 2 | 4 | | LO5 | 2 | 2 | 3 | 2 | 1 | 4 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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