International Logistics and Transportation
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD327

Course Name:

Cost Management

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Assoc. Prof. HÜSEYİN MERT
Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Assistants:

Course Objective and Content

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.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) • Interprets the events encountered while performing the accounting profession ethically. • Explains the cost and its elements. • Explains Cost Calculation methods and differences. • Know how to make cost analysis for management decisions. • Explains cost-quantity and profit relationships. • Explain the use of budgets in business management.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Cost and elements.	The course will be reviewed. Topics covered in the course will be repeated.
2)	• Full cost method.	The course will be reviewed. Topics covered in the course will be repeated.
3)	• Normal cost method.	The course will be reviewed. Topics covered in the course will be repeated.
4)	• Variable cost method.	The course will be reviewed. Topics covered in the course will be repeated.
5)	• Standard Cost Method.	The course will be reviewed. Topics covered in the course will be repeated.
6)	• Deviation analysis applications.	The course will be reviewed. Topics covered in the course will be repeated.
7)	• Management decisions and cost analysis.	The course will be reviewed. Topics covered in the course will be repeated.
8)	• Cost analysis applications for management decisions	The course will be reviewed. Topics covered in the course will be repeated.
9)	• Cost, volume and profit relationships.	The course will be reviewed. Topics covered in the course will be repeated.
10)	• Cost, volume and profit relationships.	The course will be reviewed. Topics covered in the course will be repeated.
11)	• Operating budgets.	The course will be reviewed. Topics covered in the course will be repeated.
12)	• Business Budget Applications	The course will be reviewed. Topics covered in the course will be repeated
13)	• Inventory planning	The course will be reviewed. Topics covered in the course will be repeated
14)	• Inventory planning	The course will be reviewed. Topics covered in the course will be repeated.
16)	Final Exam
16)	Final Exam

Sources

Course Notes / Textbooks:	Ders Hocasının Notları
References:	Diğer K aynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Discloses basic knowledge of international logistics, including development process, new and determinative concepts, scientific methodology, theory and models of logistics discipline.
2) Uses appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in relevant areas, interpret the results and suggest solutions.
3) Designs a logistics system that will support the business mission and objectives.
4) Identifies uncertainties in the logistics and supply chain processes and takes measures to mitigate risks.
5) Can discover and create entrepreneurial opportunities and experience to successfully build and develop self-employment.
6) Analyzes the complex and rapidly changing conditions, the dynamics of the national / international business world, the relevant international logistics and supply chain environment
7) Can translate and explain the contents of documents written in English related to the field.
8) Communicates in written and spoken English with people of different social backgrounds, has global competence in tracking and interpreting global dynamics in logistics and supply chain fields.
9) Can demonstrate personal, professional, social and work ethic standards, assesses the ethical dimensions of the various applications in relevant fields, and becomes aware of the importance of ethical behavior in the process of collecting value added.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Discloses basic knowledge of international logistics, including development process, new and determinative concepts, scientific methodology, theory and models of logistics discipline.	1
2)	Uses appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in relevant areas, interpret the results and suggest solutions.	4
3)	Designs a logistics system that will support the business mission and objectives.	1
4)	Identifies uncertainties in the logistics and supply chain processes and takes measures to mitigate risks.	3
5)	Can discover and create entrepreneurial opportunities and experience to successfully build and develop self-employment.
6)	Analyzes the complex and rapidly changing conditions, the dynamics of the national / international business world, the relevant international logistics and supply chain environment
7)	Can translate and explain the contents of documents written in English related to the field.
8)	Communicates in written and spoken English with people of different social backgrounds, has global competence in tracking and interpreting global dynamics in logistics and supply chain fields.
9)	Can demonstrate personal, professional, social and work ethic standards, assesses the ethical dimensions of the various applications in relevant fields, and becomes aware of the importance of ethical behavior in the process of collecting value added.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab
Reading
Homework
Problem Solving
Project preparation

Assessment & Grading Methods and Criteria

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	2	% 0
Homework Assignments	2	% 10
Midterms	1	% 40
Final	1	% 50
total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Presentations / Seminar	1	6
Midterms	1	12
Final	1	15
Total Workload		177