| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İDR521 | Maliyet ve Yönetim Muhasebesinde Güncel Yaklaşımlar | Elective | 1 | 1 | 6 |
|
| Level of Course Unit |
| Third 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 |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | It enables students to have a long-term strategic perspective on 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 | | 4 | To be able to calculate and control costs in industrial enterprises |
|
| 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 | Target Costing | | | | 9 | Kaizen Costing | | | | 10 | Just-in-Time Production Approach | | | | 11 | Quality Costs | | | | 12 | Life Cycle Costing | | | | 13 | Economic Added Value | | | | 14 | Overview and case studies | | | | 15 | 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 |
|
| 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 | | Turkish | | Work Placement(s) | | None |
|
| 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 | 2 | 3 | 3 | | LO2 | 3 | 3 | 2 | 2 | 2 | 3 | | LO3 | 2 | 3 | 3 | 4 | 4 | 3 | | LO4 | 3 | 2 | 2 | 2 | 2 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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