| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Can system setup in cost accounting |
PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
| LO-2 |
Can report preparation and presentation. |
PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
| LO-3 |
Can analyze the costs with it's causes effectively. |
PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
| LO-4 |
With the information of the cost accounting, one can help to the management on their decisions. |
PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| Cost Concepts/ Cost Types/ Costing Methods/ General Budget/ Standart Costs and Deviations/ Flexible Budgets and Management Control/ Cost Behavior/ Cost-Volum-Profit Analysis/ Cost Distrubition/ Costing Systems/ Activity Based Costing/ Variable Costing/Marginal Cost Analysis |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Explanations of Cost and Components of Cost |
Lecturing and discussing |
| 2 |
Explanations of Cost Accounting and Record Layout |
Lecturing and discussing |
| 3 |
Explanations of Raw Material and Labor Costs |
Lecturing and discussing |
| 4 |
Issues About Seperation Of Expenditure Areas and The First Distrubution Of The Expenditures to Expenditure Areas.
Explanations About The Second Distrubution Of The Expenditures to Expenditure Areas and The Third Distrubition. |
Lecturing and discussing |
| 5 |
Phase Cost Method and Explanations About Wastages. |
Lecturing and problem solving |
| 6 |
Joint Cost Method And Descriptions. |
Lecturing and problem solving |
| 7 |
Explanations About Costing Of By-Product and Main Product and Descriptions. |
Lecturing and discussing |
| 8 |
mid-term exam |
|
| 9 |
Complete Cost, Normal Cost. |
Research and lecturing |
| 10 |
Explanations About Variable Cost Methods. |
Research and lecturing |
| 11 |
Analysis Reviews Of Cost-Volume-Profit Analysis. |
Research and lecturing |
| 12 |
Activity Based Costing And Value Analysis . |
Research and lecturing |
| 13 |
Lean Production And Costing. |
Research and lecturing |
| 14 |
Kaizen Costing. |
Research and lecturing |
| 15 |
Project Presentations. |
Presentation of the production process of a costing model
|
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Büyükmirza, K., “Maliyet ve Yönetim Muhasebesi”, 16. Baskı, Gazi Kitabevi, Ankara, 2011. |
| 2 |
Horngren, C.T., Foster, G., Datar, Srikant M., “Cost Accounting – A Managerial Emphasis”, 12. Baskı, Prentice Hall, New Jersey, 2005. |
| 3 |
İncelenen güncel konuları içeren çeşitli kitap ve dergi ve makaleler |
| Required Course instruments and materials |
| textbook and article. |
