TÜRKÇE
ENGLISH
Information
| Code | BKP422 |
| Name | Cost Calculation and Harmful Risk Analysis in Agricultural Struggle |
| Term | 2023-2024 Academic Year |
| Semester | 8. 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 | Doç. Dr. Asime Filiz ÇALIŞKAN KEÇE |
| Course Instructor |
Doç. Dr. Asime Filiz ÇALIŞKAN KEÇE
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to enable students to acquire the skills of understanding and comprehending the cost of the agricultural products that producers most require at the stages of deciding on agricultural production, economically evaluating the branches of production, and planning agricultural farms; of evaluating the cost calculation methods via sample applications; and implementing them.
Course Content
The concept of cost; the cost theory; the definition of cost accounting; importance of the concept of cost in accounting; the concept of cost in agricultural products; the concepts of cost, expenditure and expense; classification of cost expenses in different aspects; cost calculation methods; Items of cost expenses in agricultural production and cost calculation methods for agricultural products; the problem of distribution of fixed and common expenses in agriculture and the methods to be used; calculation of unit costs; applied cost flow charts in crop production, animal production, and processed agricultural products; cost calculation methods in annual and perennial crop products, greenhouse production, animal products, and processed agricultural products; the effect of knowledge of cost on operating decisions; differences in the calculations of agricultural production costs among the countries; the cost calculation methodology of the institutions which calculate agricultural costs in Turkey and the differences among the calculation methods; interregional variations in the costs of agricultural products in Turkey; the place of cost ıtems in the uniform chart of accounts; their accounting; and the reflection of costs in financial statements
Course Precondition
No
Resources
Phytosanitary Application Note
Notes
Phytosanitary Application Note
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To be able to understand, analyze, and evaluate cost calculation methods in the accounting system and in agriculture |
| LO02 | To comprehend the importance of agricultural costs in the planning of agricultural farms, in the selection of the branches of production, and at the stage of decision-making |
| LO03 | To be able to understand, evaluate and interpret the methodology of cost calculation methods in the agricultural products that different institutions and organizations calculate |
| LO04 | To be able to understand the cost calculation methods used to calculate the costs of the agricultural products in Turkey and in other countries and to be able to compare and evaluate the differences and similarities in the calculation of cost among the countries |
| LO05 | The skills of planning and conducting the studies about agricultural production costs in the public and private sectors and of interpreting the results |
| LO06 | The skill of understanding and implementing how costs are reflected in financial statements and accounted |
| LO07 | Acquiring the skills of preparing reports and of conducting presentations and individual studies independently |
| LO08 | To bring common solutions to events, take responsibilities, and develop the feeling of self-confidence through discussions in the classroom |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Have sufficient theoretical knowledge and infrastructure in the Field of Basic Science and Basic Engineering and Plant Protection. | 1 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | Gains knowledge of the basic issues of Plant Protection, such as the biology, ecology, systematics, and control methods of diseases, pests and weeds that cause yield loss in cultivated crops. | |
| PLO03 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It provides the correct application by learning the methods of warfare, which are included in the discipline of Plant Protection, both in theory and in practice. By using the knowledge he has for the solution of plant protection problems, he/she conducts field studies, collects data, evaluates, reports and has the ability to use the most appropriate control method by modeling the modern design by prioritizing the protection and sustainability of natural resources. | 1 |
| PLO04 | Bilgi - Kuramsal, Olgusal | In the Plant Protection Area, it detects any factor that causes yield loss during plant cultivation or any environmental factor limiting plant cultivation based on the literature, and can develop solution suggestions by using all kinds of technological tools and equipment suitable for the Plant Protection area. | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | In the Plant Protection Area, for a problem encountered, he can set up a field trial alone, use a laboratory, and diagnose diseases, pests and weeds in the laboratory. Gains the ability to produce for research purposes, make analysis, evaluate the results, interpret, report and present them in writing and orally. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | n addition to carrying out individual studies on plant protection issues, she can also work in interdisciplinary and interdisciplinary teams, thus gaining professional ethical responsibility. | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Finding, evaluating, understanding and transferring old and new information in the field of Plant Protection by using the necessary technologies, writing reports, consulting and being an expert, writing prescriptions for plant protection products used in the control of diseases, pests and weeds, making effective presentations, clear and understandable Have the ability to take and give instructions. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Lifelong learning, access to information, monitoring and monitoring of developments in science and technology in discipline-specific issues such as detection and diagnosis of diseases, pests and weeds, determination of the control method, eradication, selection of the plant protection product to be used, application method and time in Plant Protection. has the ability to constantly renew itself. | 1 |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Have knowledge about the ethical principles of plant protection and interdisciplinary issues, professional and ethical responsibility, and laws and regulations used in engineering practices. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Knowledge of practices in professional life, such as writing and managing projects in the field of Plant Protection, making risk analysis and deciding on the way of struggle; have knowledge about entrepreneurship, awareness about innovation, sustainable development. | 5 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Knowledge of the effects of Plant Protection practices on health, environment and safety in universal and social dimensions and the problems of the age reflected in the field of Plant Protection, will have awareness of the legal consequences of Plant Protection solutions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | To inform students about the introduction of, scope of, reason for, and implementation of the course | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 2 | The concept of cost; the cost theory; the definition of cost accounting; importance of the concept of cost in accounting; the concept of cost in agricultural products; and its scope and purposes | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 3 | The concepts of cost, expenditure, and expense; classification of cost expenses in different aspects; the benefit of classification of costs to farms; and cost calculation methods | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 4 | Items of cost expenses in agricultural production and cost calculation methods for agricultural products | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 5 | The problem of distribution of fixed and common expenses in agriculture and the methods to be used; calculation of unit costs; and analysis of profitability per unit | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 6 | Factors affecting the costs of agricultural products and applied cost flow charts in crop production, animal production and processed agricultural products | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 7 | Sample Events Calculation of production costs in annual crop products (Wheat, cotton, tobacco, and tomato), calculation of costs in perennial crop products (seedless raisin, dried fig, olive, cherry, apple, artichoke, and clover), and calculation of costs in greenhouse production (branches of production of cut flowers and vegetables) | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Examination and discussion of the journal note on the subject | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Sample Events Calculation of costs in animal products (milk, meat, egg, broiler, and honey) and calculation of costs in processed agricultural products (dried tomato, tarhana, and olive oil) | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 10 | Use of knowledge of cost in the decision process on a farm/in the distribution of the decision authority of a farm/in the rationalization of decisions; the measures likely to be taken to lower costs; and the differences in the calculations of agricultural production costs among the countries (Countries of the European Union and the United States of America) | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 11 | The cost calculation methodology of the institutions which calculate agricultural costs in Turkey and the differences among the calculation methods | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 12 | Interregional variations in the costs of agricultural products in Turkey and the course of costs by year | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 13 | Accounting of cost items and calculation of the production cost in the uniform chart of accounts | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 14 | Reflection of costs in financial statements (Balance sheet and income statement), | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 15 | Student Presentations | Examination and discussion of the journal note on the subject | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams-1 | Examination and discussion of the journal note on the subject | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Examination and discussion of the journal note on the subject | 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 | ||