| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- analyze the up-to-dateness of comprehensive information about the applications of cost methods.
- follow up pricing decisions and policies.
- evaluate the applicability of modern costing methods.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | |
|---|
| Course Description | Information will be given on the concept of cost, cost calculation methods, efficiency calculation and work time study. Students will gain the ability to calculate the cost of a product that is mass-produced in apparel or produced to order, and to determine the selling price. Within the scope of the course; production planning and costing, standard costing system, new approaches in cost management, target costing, kaizen costing, quality costs in the product life cycle and activity-based costing will be discussed. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The Effect of Full, Variable, Normal Costing Method and Results on Financial Statements |
|
2nd Week |
Case Studies on the Effect of Full, Variable, Normal Costing Method and Results on Financial Statements |
|
3rd Week |
Distribution of Differences in Standard Cost Method and Its Effect on Financial Analysis Results |
|
4th Week |
Case Studies on the Distribution of Differences in Standard Cost Method and its Effect on Financial Analysis Results |
|
5th Week |
Cost-Volume-Profit Analysis |
|
6th Week |
Case Studies on Cost-Volume-Profit Analysis |
|
7th Week |
Pricing Policy and Decisions |
|
8th Week |
Pricing Policy and Decisions |
|
9th Week |
Budgeting and Budget Control |
|
10th Week |
Case Studies |
|
11th Week |
Transfer Pricing Policies |
|
12th Week |
Transfer Pricing Methods |
|
13th Week |
The Role and Importance of Costing Methods in Determining Transfer Price |
|
14th Week |
Article Reviews and Presentations on All Topics |
|
| Recommended or Required Reading | Gürdal, K. (2007). Maliyet Yönetiminde Güncel Yaklaşımlar. Ankara: Siyasal Kitabevi.
Tokatlıoğlu, M. (2017). Fayda ? Maliyet Analizi. Ekin Yayınevi. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Case Study
- Problem Solving
- Practice
- Project
- Report Preparation
- Presentation
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
2 |
5 |
10 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
14 |
196 |
| Preparation for Final exam |
1 |
20 |
20 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
2 |
5 |
10 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
12 |
12 |
| Homework |
2 |
5 |
10 |
| Total Work Load | 300 |
| Total Work Load / 30 (h) | 10 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
