TÜRKÇE
ENGLISH
Information
| Code | TLS425 |
| Name | Tekstilde Maliyet Hesapları |
| Semester | 7. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. PINAR DURU BAYKAL |
Course Goal
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
none
Resources
1-BURSAL, N., ERCAN, Y., Maliyet Muhasebesi-İlkeler ve Uygulama, Der yayınları, yayın no : 103, 1992, İstanbul. 2-ÇALDAĞ, Y., Yönetim ve Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, 2004, Ankara. 3-KÜÇÜKSAVAŞ, N., Yönetim Açısından Maliyet Muhasebesi, Kare yayınları, 2006, İstanbul. 4-Lecture Notes and related articles
Notes
Lecture notes and reference books
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 per unit cost of product. |
| 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 | Bilgi - Kuramsal, Olgusal | Has sufficient background in the fields of Mathematics, Science and Textile Engineering | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Uses the knowledge obtained from the basic sciences and engineering in the field of textile engineering | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Does process analysis, Identifies problems, interprets and evaluates data in the field of textile engineering | 2 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Selects and uses modern techniques and tools for engineering applications | 2 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Has the skills of designing experiments, data collection, cognitive analysis and interpretation of the results | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Works effectively both individually and as a team member and takes responsibility | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Searches literature, has access to information, uses databases and other sources of information | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the need of lifelong learning; follows developments in science and technology and renews self continuosly | 4 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has effective oral and written communication skills. | 2 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows developments in the field in a foreign language, has good communication skills with colleagues. | 2 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses information and communication technologies and softwares at a required level | 2 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Defines learning requirements in scientific, social, cultural and artistic areas and improves himself/herself accordingly. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Has the professional and ethical responsibility. | |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Has the necessary awareness on the fields of occupational health and safety, legal side of engineering applications and environmental health. | 2 |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | Has required competence in project management, entrepreneurship and innovation. | 2 |
| PLO16 | Bilgi - Kuramsal, Olgusal | An ability to identify, formulate, and solve complex engineering problems by selecting appropriate analysis and modeling methods. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Cost concept, definitions,the purposes of cost accounting , overview of Textile costs | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Financial tables, the balance sheet, income tables, table of cost of sold goods. | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 3 | Types of cost | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Material costs-material types; directly material, indirectly material, the amount of material, the optimal order quantity and the minimum stock | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 5 | Material costs-inventory control, valuation methods, on the basis of cost (average method, FIFO, LIFO), according to the market price, fixed-price | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 6 | Identification and recording the costs of material, examples | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 7 | Material costs, problem-solving | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | Course notes and reference books | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Determination and recording of labor costs, examples | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 10 | General manufacturing costs, types, calculation of amortization costs | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 11 | Budgeting the costs of general manufacturing, examples | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 12 | Cost locations, main, secondary, auxiliary Cost locations, the creation of the cost distributing table | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 13 | 1st, 2nd and 3rd distribution, calculations, example applications | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 14 | Order and process costing systems, the unit cost calculation, sample problems | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 15 | Revision of the topics covered in general | Course notes and reference books | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 16 | Term Exams | Course notes and reference books | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Course notes and reference books | Ölçme Yöntemleri: Yazılı Sınav |
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 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||