Industrial Engineering (English) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | ACCA327 | ||||||||
Course Name: | Cost Management | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
|
||||||||
Language of instruction: | EN | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
|
||||||||
Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Dr.Öğr.Üyesi ALİNA TARAN | ||||||||
Course Lecturer(s): |
Öğr.Gör. MELTEM TÜMERDEM GENÇAY |
||||||||
Course Assistants: |
Course Objectives: | Cost methods and cost analysis techniques are aimed at managing business budgets, inventory planning and control. |
Course Content: | Cost and Elements, Cost Loading Methods; Full Cost, Normal Cost and Variable Cost methods; Standard Costs and Deviation Analysis; Valid Cost Analysis in Management Decisions; Cost, Volume and Profit Analysis; Business Budget; Inventory Planning and Control. |
The students who have succeeded in this course;
|
Week | Subject | Related Preparation |
1) | Purpose and scope of cost accounting | Presentation and resources of the lecturer |
2) | • Explain the classification of costs based on different criteria. | Topics covered in the course will be repeated. |
3) | • Explain the cost accounting registration systems. | Topics covered in the course will be repeated. |
4) | • Explains raw material costs | Topics covered in the course will be repeated. |
5) | • Labor Costs. | Topics covered in the course will be repeated. |
6) | • General production costs. | Topics covered in the course will be repeated. |
7) | Order Cost System and accounting. | Topics covered in the course will be repeated. |
8) | • Phase Cost System and accounting. | Topics covered in the course will be repeated. |
9) | • Standard Cost System and accounting. | Topics covered in the course will be repeated. |
10) | • Inventory Valuation methods. | Topics covered in the course will be repeated. |
11) | • Partial Cost Method. | Topics covered in the course will be repeated. |
12) | • Cost-quantity relationships. | Topics covered in the course will be repeated. |
13) | • Disruption of cost calculations and problem of disabled products. | Topics covered in the course will be repeated. |
14) | • Cost management, | Topics covered in the course will be repeated. |
15) | Final Exam | Nothing |
16) | Final Exam | Nothing |
Course Notes / Textbooks: | ders hocasının sunun ve kaynakları Edward Blocher (2021), Cost Management: A Strategic Emphasis, 9th Edition, McGraw-Hill Education, New York |
References: | Ders Hocasının sunum ve kaynakları Edward Blocher (2021), Cost Management: A Strategic Emphasis, 9th Edition, McGraw-Hill Education, New York |
Learning Outcomes | 1 |
|||||||||
---|---|---|---|---|---|---|---|---|---|---|
Program Outcomes | ||||||||||
1) Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems. | ||||||||||
2) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose. | ||||||||||
3) Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.) | ||||||||||
4) Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively. | ||||||||||
5) Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems. | ||||||||||
6) Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually. | ||||||||||
7) Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language. | ||||||||||
8) Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself. | ||||||||||
9) Awareness of professional and ethical responsibility. | ||||||||||
10) Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development. | ||||||||||
11) Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems. | |
2) | Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose. | |
3) | Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.) | |
4) | Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively. | |
5) | Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems. | |
6) | Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually. | |
7) | Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language. | |
8) | Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself. | |
9) | Awareness of professional and ethical responsibility. | |
10) | Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development. | |
11) | Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions. |
Field Study | |
Expression | |
Lesson | |
Reading | |
Problem Solving | |
Q&A / Discussion | |
Case Study | |
Internship/Onsite Practice |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) |
Semester Requirements | Number of Activities | Level of Contribution |
Committee | 1 | % 0 |
Homework Assignments | 1 | % 10 |
Project | 1 | % 0 |
Midterms | 1 | % 40 |
Jury | 1 | % 0 |
Final | 1 | % 50 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Study Hours Out of Class | 16 | 96 |
Homework Assignments | 2 | 12 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 183 |