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Information
| Unit | FACULTY OF ENGINEERING |
| INDUSTRIAL ENGINEERING PR. | |
| Code | ENM331 |
| Name | Cost Analysis and Control |
| Term | 2018-2019 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ZAHİDE FİGEN ANTMEN |
| Course Instructor |
Doç. Dr. ZAHİDE FİGEN ANTMEN
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To inform about the formation and determination of production costs in enterprises.
Course Content
Define cost accounting cost concepts and clearly show the difference between them by examples.Classify costs in a wide variety of angles
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To collect data for industrial engineering problems, to analyze, to develop alternative interpretations and to be able to interpret. |
| LO02 | They have sufficient background in engineering subjects related to Mathematics, Science and Industrial Engineering. |
| LO03 | To be able to use the theoretical knowledge gained in basic science and industrial engineering issues in describing, formulating and solving problems, and to be able to choose and apply appropriate analytical methods and modeling techniques for this purpose. |
| LO04 | Ability to analyze a service or manufacturing system or process, identify problems, formulate and solve problems. |
| LO05 | To be able to choose and use modern techniques and tools necessary for industrial engineering applications. |
| LO06 | Access to information and resources for this purpose to do research, databases and other information resources. |
| LO07 | Effective working ability in individual and multidisciplinary teams, self-confidence to take responsibility. |
| LO08 | Awareness of the necessity of life-long learning; Follow the developments in science and technology and constantly renew themselves. |
| LO09 | Testing of learners with the exam |
| LO10 | Awareness about how to do financial analysis |
| LO11 | Gaining knowledge and skills about financial processes |
| LO12 | Giving an insight into financial events within the company |
| LO13 | Learning of cost systems. |
| LO14 | Learning of cost systems |
| LO15 | Domination of financial issues in the market |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Has sufficient background on topics related to mathematics, physical sciences and industrial engineering. | 2 |
| PLO02 | - | Gains ability to use the acquired theoretical knowledge on basic sciences and industrial engineering for describing, formulating and solving an industrial engineering problem, and to choose appropriate analytical and modeling methods. | 3 |
| PLO03 | - | Gains ability to analyze a service and/or manufacturing system or a process and describes, formulates and solves its problems . | 4 |
| PLO04 | - | Gains ability to choose and apply methods and tools for industrial engineering applications. | 2 |
| PLO05 | - | Can collect and analyze data required for industrial engineering problems ,develops and evaluates alternative solutions. | 5 |
| PLO06 | - | Works efficiently and takes responsibility both individually and as a member of a multi-disciplinary team. | 4 |
| PLO07 | - | Can access information and to search/use databases and other sources for information gathering. | 4 |
| PLO08 | - | Appreciates life time learning; follows scientific and technological developments and renews himself/herself continuously. | 3 |
| PLO09 | - | Can use computer software in industrial engineering along with information and communication technologies. | 3 |
| PLO10 | - | Can use oral and written communication efficiently. | 2 |
| PLO11 | - | Uses English skills to follow developments in industrial engineering and to communicate with people in his/her profession. | 0 |
| PLO12 | - | Has a conscious understanding of professional and ethical responsibilities. | 3 |
| PLO13 | - | Has a necessary consciousness on issues related to job safety and health, legal aspects of environment and engineering practice. | 3 |
| PLO14 | - | Becomes competent on matters related to project management, entrepreneurship, innovation and has knowledge about current matters in industrial engineering. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic Knowledge and Concepts - Cost Definition and Classification | making use of the references on the subject | |
| 2 | Classification of Costs - Fixed Costs, Variable Costs, Joint Costs | making use of the references on the subject | |
| 3 | Cost Systems, Financial Statements | making use of the references on the subject | |
| 4 | Types of Cost - Cost of Raw Materials, Labor Costs | making use of the references on the subject | |
| 5 | Material Costs - Difference Between Direct and Indirect | making use of the references on the subject | |
| 6 | Economic Order Quantity, Stock Control, Stock Control Methods | making use of the references on the subject | |
| 7 | Types of Cost - General Production Costs | making use of the references on the subject | |
| 8 | Mid-Term Exam | making use of the references on the subject | |
| 9 | Mid-Term Exam | preparation for the exam | |
| 10 | Order Cost System | making use of the references on the subject | |
| 11 | Order Cost System Continue | making use of the references on the subject | |
| 12 | Phase Cost System | making use of the references on the subject | |
| 13 | Phase Cost System Continue | making use of the references on the subject | |
| 14 | Common Application, Cost of Sales, Income Statement | making use of the references on the subject | |
| 15 | Sample question solutions | preparation for the exam | |
| 16 | Term Exams | preparation for the exam | |
| 17 | Term Exams | preparation for the exam |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 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 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||