TÜRKÇE
ENGLISH
Information
| Code | ENM331 |
| Name | Cost Analysis and Control |
| Term | 2023-2024 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi ZAHİDE FİGEN ANTMEN |
| Course Instructor |
Dr. Öğr. Üyesi ZAHİDE FİGEN ANTMEN
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To inform about the formation and determination of production costs in enterprises.
Course Content
Define cost accounting cost concepts and clearly show the difference between them by examples.Classify costs in a wide variety of angles
Course Precondition
none
Resources
Cost Accounting for Management-Nihat Küçüksavaş
Notes
COST ACCOUNTING APPLICATIONS
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To collect data for industrial engineering problems, to analyze, to develop alternative interpretations and to be able to interpret. |
| LO02 | They have sufficient background in engineering subjects related to Mathematics, Science and Industrial Engineering. |
| LO03 | To be able to use the theoretical knowledge gained in basic science and industrial engineering issues in describing, formulating and solving problems, and to be able to choose and apply appropriate analytical methods and modeling techniques for this purpose. |
| LO04 | Ability to analyze a service or manufacturing system or process, identify problems, formulate and solve problems. |
| LO05 | To be able to choose and use modern techniques and tools necessary for industrial engineering applications. |
| LO06 | Access to information and resources for this purpose to do research, databases and other information resources. |
| LO07 | Effective working ability in individual and multidisciplinary teams, self-confidence to take responsibility. |
| LO08 | Awareness of the necessity of life-long learning; Follow the developments in science and technology and constantly renew themselves. |
| LO09 | Testing of learners with the exam |
| LO10 | Awareness about how to do financial analysis |
| LO11 | Gaining knowledge and skills about financial processes |
| LO12 | Giving an insight into financial events within the company |
| LO13 | Learning of cost systems. |
| LO14 | Learning of cost systems |
| LO15 | Domination of financial issues in the market |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Have sufficient knowledge of mathematics, science and related engineering disciplines; can use the theoretical and applied knowledge in these fields in complex engineering problems. | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Acquire the ability to identify, define, formulate and solve complex Industrial Engineering problems; for this purpose, will have the ability to choose and apply appropriate analysis and modeling methods. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Design a complex system, process, device or product to meet specific requirements under realistic constraints and conditions; can apply modern design methods for this purpose. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Develops modern techniques and tools necessary for the analysis and solution of complex problems encountered in engineering applications, and has the ability to use information technologies effectively. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Have the ability to design experiments, collect data, analyze and interpret results for the investigation of complex engineering problems or discipline-specific research topics. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Have the ability to work effectively in disciplinary and multi-disciplinary teams or individually. | 2 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Ability to communicate effectively in Turkish orally and in writing; knowledge of at least one foreign language; have the ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Have the awareness of the necessity of lifelong learning; can follow the developments in science and technology and have the ability to constantly renew themselves. | 3 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Acts in accordance with ethical principles, has knowledge about the standards used in engineering applications with the awareness of professional and ethical responsibility. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Gain knowledge of business practices such as project management, risk management and change management; become aware of entrepreneurship and innovation. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Gains knowledge about the effects of engineering practices on health, environment and safety in universal and social dimensions and the problems of the age reflected in the field of engineering and has awareness of the legal consequences of engineering solutions. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | They can benefit from the power of effective communication in their professional life and have the ability to interpret developments correctly. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Have the ability to design, develop, implement and improve integrated systems involving machine, time, information and money. | 3 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Have the ability to design, develop, implement and improve complex products, processes, businesses, systems by applying modern design methods, under realistic conditions and constraints such as cost, environment, sustainability, manufacturability, ethical, health, safety and political issues. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic Knowledge and Concepts - Cost Definition and Classification | making use of the references on the subject | Öğretim Yöntemleri: Anlatım |
| 2 | Classification of Costs - Fixed Costs, Variable Costs, Joint Costs | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 3 | Cost Systems, Financial Statements | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Types of Cost - Cost of Raw Materials, Labor Costs | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 5 | Material Costs - Difference Between Direct and Indirect | making use of the references on the subject | Öğretim Yöntemleri: Anlatım |
| 6 | Economic Order Quantity, Stock Control, Stock Control Methods | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 7 | Types of Cost - General Production Costs | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 9 | Mid-Term Exam | preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 10 | Order Cost System | making use of the references on the subject | Öğretim Yöntemleri: Anlatım |
| 11 | Order Cost System Continue | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | Phase Cost System | making use of the references on the subject | Öğretim Yöntemleri: Anlatım |
| 13 | Phase Cost System Continue | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | Common Application, Cost of Sales, Income Statement | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | Sample question solutions | preparation for the exam | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 16 | Term Exams | preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav, Sözlü Sınav |
| 17 | Term Exams | preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||