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Information
| Unit | FACULTY OF ENGINEERING |
| TEXTILE ENGINEERING PR. | |
| Code | TEM461 |
| Name | Cost Calculations in Textile |
| Term | 2015-2016 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | |
| Course Instructor |
Prof. Dr. PINAR DURU BAYKAL
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to inform about basic knowledge of cost concepts and costing systems, teach unit calculation principles and methods.
Course Content
Fundamentals of cost calculation, aim of cost accounting, cost, expense concepts, production costs, classification of costs, financial tables, material, labor and general manufacturing costs, distribut on of costs, stage and order cost systems, different types of management accounting methods.
Course Precondition
Yok
Resources
Notes
Ders Notu ve Kitaplar
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Has the ability to analyze the types of business production, costs and the way of effecting the production cost. |
| LO02 | Gains the ability to calculate product´s per unit cost . |
| LO03 | Gains the ability of reading and evaluation of the financial statements. |
| LO04 | Gains the ability of analyzing the profitability of production. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Has sufficient background in the fields of Mathematics, Science and Textile Engineering | |
| PLO02 | - | Uses the knowledge obtained from the basic sciences and engineering in the field of textile engineering | |
| PLO03 | - | Does process analysis, Identifies problems, interprets and evaluates data in the field of textile engineering | |
| PLO04 | - | Selects and uses modern techniques and tools for engineering applications | |
| PLO05 | - | Has the skills of designing experiments, data collection, cognitive analysis and interpretation of the results | |
| PLO06 | - | Works effectively both individually and as a team member and takes responsibility | |
| PLO07 | - | Searches literature, has access to information, uses databases and other sources of information | |
| PLO08 | - | Recognizes the need of lifelong learning; follows developments in science and technology and renews self continuosly | |
| PLO09 | - | Has effective oral and written communication skills. | |
| PLO10 | - | Follows developments in the field in a foreign language, has good communication skills with colleagues. | |
| PLO11 | - | Uses information and communication technologies and softwares at a required level | |
| PLO12 | - | Defines learning requirements in scientific, social, cultural and artistic areas and improves himself/herself accordingly. | |
| PLO13 | - | Has the professional and ethical responsibility. | |
| PLO14 | - | Has the necessary awareness on the fields of occupational health and safety, legal side of engineering applications and environmental health. | |
| PLO15 | - | Has required competence in project management, entrepreneurship and innovation. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Cost concept, definitions,the purposes of cost accounting , overview of Textile costs | Reading Textbooks and reference books | |
| 2 | Financial tables, the balance sheet, income tables, table of cost of sold goods. | Reading Textbooks and reference books | |
| 3 | Types of cost | Reading Textbooks and reference books | |
| 4 | Material costs-material types; directly material, indirectly material, the amount of material, the optimal order quantity and the minimum stock | Reading Textbooks and reference books | |
| 5 | Material costs-inventory control, valuation methods, on the basis of cost (average method, FIFO, LIFO), according to the market price, fixed-price | Reading Textbooks and reference books | |
| 6 | Identification and recording the costs of material, examples | Reading Textbooks and reference books | |
| 7 | Material costs, problem-solving | Reading Textbooks and reference books | |
| 8 | Midterm Exam | Reading Textbooks and reference books | |
| 9 | Determination and recording of labor costs, examples | Reading Textbooks and reference books | |
| 10 | General manufacturing costs, types, calculation of amortization costs | Reading Textbooks and reference books | |
| 11 | Budgeting the costs of general manufacturing, examples | Reading Textbooks and reference books | |
| 12 | Cost locations, main, secondary, auxiliary Cost locations, the creation of the cost distributing table | Reading Textbooks and reference books | |
| 13 | 1st, 2nd and 3rd distribution, calculations, sample applications | Reading Textbooks and reference books | |
| 14 | Order and process costing systems, the unit cost calculation, sample problems | Reading Textbooks and reference books | |
| 15 | Revision of the topics covered in general | Reading Textbooks and reference books | |
| 16 | Final exam | Reading Textbooks and reference books | |
| 17 | Final exam | Reading Textbooks and reference books |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | -20 |
| 1. Midterm Exam | 100 | -20 |
| General Assessment | ||
| Midterm / Year Total | 200 | -20 |
| 1. Final Exam | - | 60 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 5 | 5 |
| Final Exam | 1 | 5 | 5 |
| Total Workload (Hour) | 66 | ||
| Total Workload / 25 (h) | 2,64 | ||
| ECTS | 3 ECTS | ||