Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | İŞL-23-108 | | Elective | 1 | 3 | 6 |
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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. |
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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 |
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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 | | |
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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 |
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Assessment Methods and Criteria | |
Midterm Examination | 1 | 100 | SUM | 100 | |
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 |
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Workload Calculation |
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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 |
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Contribution of Learning Outcomes to Programme Outcomes |
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 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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