Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
İŞL-23-108		Elective	1	1	6

Level of Course Unit

Second Cycle

Objectives of the Course

To explain the cost structures and cost systems of today's manufacturing companies in detail.

Name of Lecturer(s)

Prof. Dr. Mustafa UÇAR

Learning Outcomes

1	To know the changes and developments in today's environment, to be aware of the changes and developments in the cost structures of production enterprises and to explain the developments in cost accounting.
2	To be able to understand the importance of costs for business management.
3	To be able to understand the importance of strategic cost management approaches.
4	To be able to make cost calculations and use them in decision making.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Cost and expense concepts, the effects of production systems on production environments and costing, traditional costing systems, current costing techniques; activity-based costing, just-in-time production approach, target costing, total quality management and quality costs and cost management from a strategic perspective.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Cost and expense concepts.
2	Traditional costing systems.
3	Traditional costing systems.
4	Traditional costing systems.
5	Activity-based costing.
6	Activity-based costing.
7	Target costing.
8	Midterm Exam
9	Just-in-time production approach and costing.
10	Costing for continuous improvement (Kaizen).
11	Total quality management and quality costs.
12	Costing in the product life cycle.
13	Strategic cost management.
14	Final Exam

Recommended or Required Reading

Selman Aziz Erden, Strategic Cost Management, Türkmen Bookstore, Istanbul, 2004. Munir Shakrak, Cost Management, Yasa Publications, Istanbul, 1997.

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Individual Study for Mid term Examination	7	8	56
Individual Study for Final Examination	12	8	96
Homework	3	6	18
TOTAL WORKLOAD (hours)			172

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13
LO1	3	3	3	3	3	3	3	3	3	2	3	3	4
LO2	4	4	4	4	4	4	4	4	4	4	4	4	4
LO3	4	3	4	4	3	4	4	4	4	4	4	4	4
LO4	4	4	4	4	5	4	4	4	5	5	4	4	4

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High