TLS425 Tekstilde Maliyet Hesapları

3 ECTS - 2-0 Duration (T+A)- 7. Semester- 2 National Credit

Information

Code TLS425
Name Tekstilde Maliyet Hesapları
Term 2022-2023 Academic Year
Semester 7. Semester
Duration (T+A) 2-0 (T-A) (17 Week)
ECTS 3 ECTS
National Credit 2 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. PINAR DURU BAYKAL
Course Instructor Prof. Dr. PINAR DURU BAYKAL (A Group) (Ins. in Charge)


Course Goal / Objective

The aim of this course is to inform about basic knowledge of cost concepts and costing systems, teach unit calculation principles and methods.

Course Content

Fundamentals of cost calculation, aim of cost accounting, cost, expense concepts, production costs, classification of costs, financial tables, material, labor and general manufacturing costs, distribut on of costs, stage and order cost systems, different types of management accounting methods.

Course Precondition

none

Resources

1-BURSAL, N., ERCAN, Y., Maliyet Muhasebesi-İlkeler ve Uygulama, Der yayınları, yayın no : 103, 1992, İstanbul.  2-ÇALDAĞ, Y., Yönetim ve Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, 2004, Ankara.  3-KÜÇÜKSAVAŞ, N., Yönetim Açısından Maliyet Muhasebesi, Kare yayınları, 2006, İstanbul. 4-Lecture Notes and related articles

Notes

Lecture notes and reference books


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Has the ability to analyze the types of business production, costs and the way of effecting the production cost.
LO02 Gains the ability to calculate per unit cost of product.
LO03 Gains the ability of reading and evaluation of the financial statements.
LO04 Gains the ability of analyzing the profitability of production.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Has sufficient background in the fields of Mathematics, Science and Textile Engineering 4
PLO02 Bilgi - Kuramsal, Olgusal Uses the knowledge obtained from the basic sciences and engineering in the field of textile engineering 2
PLO03 Bilgi - Kuramsal, Olgusal Does process analysis, Identifies problems, interprets and evaluates data in the field of textile engineering 2
PLO04 Bilgi - Kuramsal, Olgusal Selects and uses modern techniques and tools for engineering applications 2
PLO05 Bilgi - Kuramsal, Olgusal Has the skills of designing experiments, data collection, cognitive analysis and interpretation of the results
PLO06 Bilgi - Kuramsal, Olgusal Works effectively both individually and as a team member and takes responsibility
PLO07 Beceriler - Bilişsel, Uygulamalı Searches literature, has access to information, uses databases and other sources of information 4
PLO08 Beceriler - Bilişsel, Uygulamalı Recognizes the need of lifelong learning; follows developments in science and technology and renews self continuosly 4
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has effective oral and written communication skills. 2
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Follows developments in the field in a foreign language, has good communication skills with colleagues. 2
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Uses information and communication technologies and softwares at a required level 2
PLO12 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Defines learning requirements in scientific, social, cultural and artistic areas and improves himself/herself accordingly.
PLO13 Yetkinlikler - Öğrenme Yetkinliği Has the professional and ethical responsibility.
PLO14 Yetkinlikler - Öğrenme Yetkinliği Has the necessary awareness on the fields of occupational health and safety, legal side of engineering applications and environmental health. 2
PLO15 Yetkinlikler - Öğrenme Yetkinliği Has required competence in project management, entrepreneurship and innovation. 2
PLO16 Bilgi - Kuramsal, Olgusal An ability to identify, formulate, and solve complex engineering problems by selecting appropriate analysis and modeling methods.


Week Plan

Week Topic Preparation Methods
1 Cost concept, definitions,the purposes of cost accounting , overview of Textile costs Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma
2 Financial tables, the balance sheet, income tables, table of cost of sold goods. Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
3 Types of cost Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma
4 Material costs-material types; directly material, indirectly material, the amount of material, the optimal order quantity and the minimum stock Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
5 Material costs-inventory control, valuation methods, on the basis of cost (average method, FIFO, LIFO), according to the market price, fixed-price Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
6 Identification and recording the costs of material, examples Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
7 Material costs, problem-solving Course notes and reference books Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
8 Mid-Term Exam Course notes and reference books Ölçme Yöntemleri:
Yazılı Sınav
9 Determination and recording of labor costs, examples Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
10 General manufacturing costs, types, calculation of amortization costs Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
11 Budgeting the costs of general manufacturing, examples Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
12 Cost locations, main, secondary, auxiliary Cost locations, the creation of the cost distributing table Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
13 1st, 2nd and 3rd distribution, calculations, example applications Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
14 Order and process costing systems, the unit cost calculation, sample problems Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Alıştırma ve Uygulama
15 Revision of the topics covered in general Course notes and reference books Öğretim Yöntemleri:
Anlatım, Tartışma, Problem Çözme
16 Term Exams Course notes and reference books Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Course notes and reference books Ölçme Yöntemleri:
Yazılı Sınav


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 2 28
Out of Class Study (Preliminary Work, Practice) 14 2 28
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 6 6
Final Exam 1 16 16
Total Workload (Hour) 78
Total Workload / 25 (h) 3,12
ECTS 3 ECTS

Update Time: 19.11.2022 05:33