Ders Bilgileri
COST ACCOUNTING | ||||||
---|---|---|---|---|---|---|
Kodu | Dönemi | Teori | Uygulama | Ulusal Kredisi | AKTS Kredisi | |
Saat / Hafta | ||||||
İŞL412 | Spring | 2 | 1 | 3 | 3 |
Ön Koşulu Olan Ders( ler ) | None |
Dili | en |
Türü | Elective |
Seviyesi | Bachelor's |
Öğretim Elemanı( ları ) | Res. Ass. (PhD) Gizem ÇOPUR VARDAR |
Öğretim Sistemi | Face to Face |
Önerilen Hususlar | None |
Staj Durumu | None |
Amacı | Determine costs used in the business and management planning, control and decision-making.explain methods and techniques. For this purpose, calculation of product costs, cost analysis, production cost information is provided for the use of decision-making process. |
İçeriği | Basic concepts, raw materials costs, labor costs, overheads, cost allocations, job order cost system, process cost system, mixed production, standard cost system, special register in the uniform cost accounting systems, various practices. |
Dersin Öğrenim Çıktıları
# | Öğrenim Çıktıları |
---|---|
1 | Distinguish between the concepts of cost and expenditure of the production process. |
2 | Calculate the cost of direct raw materials. |
3 | Calculate direct labor costs. |
4 | Calculate overhead costs according to ABC and the traditional method. |
5 | Define types of cost. |
6 | Apply cost-volume-profit analysis. |
7 | Define uses cost distribution. |
8 | Define interpret the effect of to use cost methods and costs for business. |
Haftalık Ayrıntılı Ders İçeriği
# | Konular | Öğretim Yöntem ve Teknikleri |
---|---|---|
1 | Introduction to course, syllbus and course requirements consept of cost accounting and aim of cost accounting | Lectures, discussion |
2 | Relationship of financial, management , and cost accounting relationship of expenses, expenditure and cost | Lectures, discussion |
3 | Cost accounting in uniform chart of accounts | Lectures, discussion |
4 | Types of cost | Lectures, discussion |
5 | Cost-volume-profit analysis product costing. | Lectures, discussion |
6 | Types of material and cost of direct raw materials economic order quantity (optimal inventory size) | Lectures, discussion |
7 | Valuation method of inventory | Lectures, discussion |
8 | Mid-term exam | Examination |
9 | Types of labor and cost of direct labor | Lectures, discussion |
10 | Types of factory overheads | Lectures, discussion |
11 | Overhead charge in traditional cost accounting | Lectures, discussion |
12 | Allocation of factory overhead | Lectures, discussion |
13 | Allocation of factory overhead | Lectures, discussion |
14 | Practices for allocation of factory overhead and ABC | Lectures, discussion |
15 | Job order costing system | Lectures, discussion |
16 | Final Exam | Examination |
Resources
# | Malzeme / Kaynak Adı | Kaynak Hakkında Bilgi | Referans / Önerilen Kaynak |
---|---|---|---|
1 | CİVELEK, Muzaffer ve ÖZKAN, Azzem, 2008, Maliyet ve Yönetim Muhasebesi, Detay Yayıncılık, Ankara |
Ölçme ve Değerlendirme Sistemi
# | Ağırlık | Çalışma Türü | Çalışma Adı |
---|---|---|---|
1 | 0.4 | 1 | 1. Mid-Term Exam |
2 | 0.6 | 5 | Final Exam |
Dersin Öğrenim Çıktıları ve Program Yeterlilikleri ile İlişkileri
# | Öğrenim Çıktıları | Program Çıktıları | Ölçme ve Değerlendirme |
---|---|---|---|
1 | Distinguish between the concepts of cost and expenditure of the production process. | 1͵3 | 1͵2 |
2 | Calculate the cost of direct raw materials. | 1͵3 | 1͵2 |
3 | Calculate direct labor costs. | 1͵3 | 1͵2 |
4 | Calculate overhead costs according to ABC and the traditional method. | 1͵3 | 1͵2 |
5 | Define types of cost. | 1͵3͵9 | 1͵2 |
6 | Apply cost-volume-profit analysis. | 1͵3͵8͵9 | 1͵2 |
7 | Define uses cost distribution. | 1͵3 | 1͵2 |
8 | Define interpret the effect of to use cost methods and costs for business. | 1͵3͵8͵9 | 1͵2 |
Not: Ölçme ve Değerlendirme sütununda belirtilen sayılar, bir üstte bulunan Ölçme ve Değerlerndirme Sistemi başlıklı tabloda belirtilen çalışmaları işaret etmektedir.
İş Yükü Detayları
# | Etkinlik | Adet | Süre (Saat) | İş Yükü |
---|---|---|---|---|
0 | Course Duration | 14 | 3 | 42 |
1 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 1 | 14 |
2 | Presentation and Seminar Preparation | 0 | 0 | 0 |
3 | Web Research, Library and Archival Work | 14 | 1 | 14 |
4 | Document/Information Listing | 0 | 0 | 0 |
5 | Workshop | 0 | 0 | 0 |
6 | Preparation for Midterm Exam | 1 | 10 | 10 |
7 | Midterm Exam | 1 | 1 | 1 |
8 | Quiz | 0 | 0 | 0 |
9 | Homework | 0 | 0 | 0 |
10 | Midterm Project | 0 | 0 | 0 |
11 | Midterm Exercise | 0 | 0 | 0 |
12 | Final Project | 0 | 0 | 0 |
13 | Final Exercise | 0 | 0 | 0 |
14 | Preparation for Final Exam | 1 | 14 | 14 |
15 | Final Exam | 1 | 1 | 1 |
96 |