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Information
| Code | EM563 |
| Name | Advanced Cost Analysis and Control |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi ZAHİDE FİGEN ANTMEN |
Course Goal / Objective
To provide professional engineers with knowledge of planning, budgeting, cost analysis and deviation analysis in the planning and control departments of the industry. In this context, budgeting systems, financial management cycle, forecasting and needs analysis, budget analysis, internal control, evaluation and auditing activities will be discussed.
Course Content
The course of costs; cost-amount-profit analysis; overall cost management; through pricing; management control systems; budgeting; deviation analysis; pricing.
Course Precondition
None
Resources
Cost Management in Competitive Strategy
Notes
Cost Accounting for Management
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To have comprehensive knowledge about current techniques and methods applied in Industrial Engineering and their boundaries. |
| LO02 | Define, access and use information and data needed |
| LO03 | To be aware of the new and developing applications of Industrial Engineering profession, to be able to examine and learn when necessary. |
| LO04 | Leading multi-disciplinary teams, developing solution approaches in complex situations and taking responsibility |
| LO05 | Ability to design and implement analytical, modeling and experimental research; analyze and interpret complex situations encountered in this process. |
| LO06 | Maliyet analizine vakıf olma |
| LO07 | Learning about cost and analysis |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Conducts scientific research in industrial engineering, understands, interprets and applies knowledge in his/her field domain both in-depth and in-breadth. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Acquires detailed knowledge for methods and tools of industrial engineering and their limitations. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Keeps up with the recent changes and applications in the field of Industrial Engineering and examines and learns these innovations when necessary. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Identifies, gathers and uses necessary information and data. | 5 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Has the ability to develop/propose new and/or original ideas and methods, propose new solutions for designing systems, components or processes. | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Designs Industrial Engineering problems, develops new methods to solve the problems and applies them. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Designs and performs analytical modeling and experimental research and analyze/solves complex matters emerged in this process. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works in multi-disciplinary teams, take a leading role and responsibility and develop solutions for complex problems. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Completes and applies the knowledge by using limited resources in scientific methods and integrates the knowledge in the field with the knowledge form various disciplines. | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses a foreign language in verbal and written communication at least B2 level of European Language Portfolio. | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presents his/her research findings systematically and clearly in oral or written forms in national and international platforms. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Understands social and environmental implications of engineering practice. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Considers social, scientific and ethical values in data collection, interpretation and announcement processes and professional activities. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Learning the basic concepts related to cost and cost | No need for preliminary preparation | Öğretim Yöntemleri: Anlatım |
| 2 | Determination of direct material costs | Reading the subject from related sources | Öğretim Yöntemleri: Anlatım |
| 3 | Determination of direct labor costs | Reading the subject from related sources | Öğretim Yöntemleri: Soru-Cevap |
| 4 | Determination of general production costs | Reading the subject from related sources | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 5 | Determination of semi-finished stock costs at the beginning and end of the period | Reading the subject from related sources | Öğretim Yöntemleri: Anlatım |
| 6 | Calculation of cost of manufactured products | Reading the subject from related sources | Öğretim Yöntemleri: Tartışma |
| 7 | Determination of end-period and end-of-period inventory costs | Reading the subject from related sources | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | exam preparation | Ölçme Yöntemleri: Ödev |
| 9 | Calculation of sold product cost | Reading the subject from related sources | Öğretim Yöntemleri: Anlatım |
| 10 | Order cost | Reading the subject from related sources | Öğretim Yöntemleri: Soru-Cevap |
| 11 | Order cost sample applications | Reading the subject from related sources | Öğretim Yöntemleri: Anlatım |
| 12 | Phase cost system | Reading the subject from related sources | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 13 | Phase cost system. | Reading the subject from related sources | Öğretim Yöntemleri: Anlatım |
| 14 | Phase costing system sample application | Reading the subject from related sources | Öğretim Yöntemleri: Soru-Cevap |
| 15 | General Application Examples | Reading the subject from related sources | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | exam preparation | Ölçme Yöntemleri: Ödev |
| 17 | Term Exams | exam preparation | Ölçme Yöntemleri: Performans Değerlendirmesi |
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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||