TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ENGINEERING |
| INDUSTRIAL ENGINEERING PR. | |
| Code | ENM331 |
| Name | Cost Analysis and Control |
| Term | 2019-2020 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 | - | Adequate knowledge in mathematics, science and related engineering discipline; ability to use theoretical and practical knowledge in these areas in complex engineering problems. | 2 |
| PLO02 | - | An ability to identify, formulate, and solve complex industrial engineering problems; the ability to select and apply appropriate analysis and modeling methods for this purpose. | 3 |
| PLO03 | - | An ability to design a complex system, process, device, or product to meet specific requirements under realistic constraints and conditions; the ability to apply modern design methods for this purpose. | 4 |
| PLO04 | - | Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in engineering applications; ability to use information technologies effectively. | 2 |
| PLO05 | - | Ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or discipline-specific research topics. | 5 |
| PLO06 | - | Ability to work effectively in disciplinary and multidisciplinary teams; self-study skills. | 4 |
| PLO07 | - | Ability to communicate effectively in Turkish presentation and in writing; knowledge of at least one foreign language; Ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give clear and understandable instruction and receiving skills. | 4 |
| PLO08 | - | Awareness of the necessity of lifelong learning; the ability to access information, follow developments in science and technology, and constantly renew oneself. | 3 |
| PLO09 | - | To act in accordance with ethical principles, professional and ethical responsibility awareness; information about standards used in engineering applications. | 3 |
| PLO10 | - | Information on business practices such as project management, risk management and change management; awareness about entrepreneurship and innovation; information on sustainable development. | 2 |
| PLO11 | - | Information about the effects of engineering applications on health, environment and safety in universal and social dimensions and the problems reflected in the engineering field of the age; awareness of the legal consequences of engineering solutions. | 0 |
| PLO12 | - | Ability to make use of the power of effective communication in professional life, to interpret the developments correctly and to make decisions. | 3 |
| PLO13 | - | Ability to design, develop, implement and improve integrated systems including machinery, time, information and money. | 3 |
| PLO14 | - | Ability to design, develop, implement and improve complex product, process, business, system design by applying modern design methods under realistic conditions and constraints such as cost, environment, sustainability, productivity, ethics, health, safety and political issues. | 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 | ||