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  Course Description
Course Name : Advanced Cost Analysis and Control

Course Code : EM-563

Course Type : Optional

Level of Course : Second Cycle

Year of Study : 1

Course Semester : Fall (16 Weeks)

ECTS : 6

Name of Lecturer(s) : InstructorDr. ZAHİDE FİGEN ANTMEN

Learning Outcomes of the Course : Learns the structure of the cost accounting system, becomes aware of the establishment and operation. Learns how to detect the solution to the problems encountered in cost analysis.

Mode of Delivery : Face-to-Face

Prerequisites and Co-Prerequisites : None

Recommended Optional Programme Components : None

Aim(s) of Course : This course aims to analyze and evaluate the activities carried out and provide students with the information about the costs of operation of products and their analysis.

Course Contents : The course begins on the basic issues of cost analysis. It includes determining the costs of products sold, the cost of the systems, and detailed cost difference analysis

Language of Instruction : Turkish

Work Place : IE classroom


  Course Outline /Schedule (Weekly) Planned Learning Activities
Week Subject Student's Preliminary Work Learning Activities and Teaching Methods
1 Cost and cost-related basic concepts to be learned. None Powerpoint slides, theorotical approaches and brain storming
2 Determining the costs of direct material Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
3 Determination of direct labor costs Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
4 Determination of the overall manufacturing costs Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
5 Beginning of the period and a final determination of semi-finished inventory costs Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
6 Calculation of the cost of finished goods produced Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
7 Beginning of the year and made the final determination of inventory costs Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
8 Mid term Exam Exam preparation Measuring and evaluation
9 Calculation of cost of goods sold Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
10 Order costing Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
11 Order costing model practises Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
12 Process Costing Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
13 Process Costing Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
14 Process Costing model practise Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
15 General Practices Reading material related to the topic Powerpoint slides, theorotical approaches and brain storming
16/17 Final Exam Exam preparation Measuring and evaluation


  Required Course Resources
Resource Type Resource Name
Recommended Course Material(s)  Osman Altuğ (2006). Maliyet Muhasebesi, Türkmen Kitabevi Feryal Orhon Basık (2012) Rekabet Stratejisinde Maliyet Yönetimi, Türkmen Kitabevi
 Nihat Küçüksavaş(2006), Yönetim açısından Maliyet Muhasebesi, Kare yayınları.
Required Course Material(s)


  Assessment Methods and Assessment Criteria
Semester/Year Assessments Number Contribution Percentage
    Mid-term Exams (Written, Oral, etc.) 1 60
    Homeworks/Projects/Others 1 40
Total 100
Rate of Semester/Year Assessments to Success 40
 
Final Assessments 100
Rate of Final Assessments to Success 60
Total 100

  Contribution of the Course to Key Learning Outcomes
# Key Learning Outcome Contribution*
1 Understand, interpret and apply knowledge in his/her field domain both in-depth and in-breadth by doing scientific research in industrial engineering. 3
2 Acquire comprehensive knowledge about methods and tools of industrial engineering and their limitations. 4
3 Work in multi-disciplinary teams and take a leading role and responsibility. 5
4 Identify, gather and use necessary information and data. 4
5 Complete and apply the knowledge by using scarce and limited resources in a scientific way and integrate the knowledge into various disciplines. 3
6 Keep up with the recent changes and applications in the field of Industrial Engineering and analyze these innovations when necessary. 4
7 Work in multi-disciplinary teams, take a leading role and responsibility and develop solutions for complex problems. 4
8 Analyze Industrial Engineering problems, develop innovative methods to solve the problems. 3
9 Have the ability to propose new and/or original ideas and methods in developing innovative solutions for designing systems, components or processes. 4
10 Design and perform analytical modeling and experimental research and analyze/solve complex matters emerged in this process. 3
11 Follow, study and learn new and developing applications of industrial engineering. 4
12 Use a foreign language in verbal and written communication at least B2 level of European Language Portfolio. 3
13 Present his/her research findings systematically and clearly in oral and written forms in national and international platforms. 3
14 Understand social and environmental implications of engineering practice. 4
15 Consider social, scientific and ethical values in the process of data collection, interpretation and announcement of the findings. 4
* Contribution levels are between 0 (not) and 5 (maximum).

  Student Workload - ECTS
Works Number Time (Hour) Total 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 1 10 10
    Mid-term Exams (Written, Oral, etc.) 1 10 10
    Final Exam 1 10 10
Total Workload: 142
Total Workload / 25 (h): 5.68
ECTS Credit: 6