EMG32754 Cost Management and Analysis

5 ECTS - 3-0 Duration (T+A)- . Semester- 3 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Student Workload - ECTS

Information

Code EMG32754
Name Cost Management and Analysis
Semester . Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 5 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Yüksek Lisans Dersi
Type Normal
Mode of study Uzaktan Öğretim
Catalog Information Coordinator Doç. Dr. ELİF NURSUN DEMİRCİOĞLU


Course Goal

The aim of this course is to explain the students with basic principles and concepts about cost accounting.

Course Content

Joint costing, standard cost system, master budget, variable costing, using cost information for decision making.

Course Precondition

none

Resources

Üretim ve Hizmet işletmeleri için Maliyet Muhasebesi ve Maliyet Yönetimi Prof. Dr. Veyis Naci TANIŞ, Dr. İrfan Faruk TANIŞ

Notes

all books


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Define joint cost system.
LO02 Explain break even point and cost-volume-profit analysis.
LO03 Explain standard cost system.
LO04 Define absorption and variable costing system.
LO05 Use cost information in decision making.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively 3
PLO02 Bilgi - Kuramsal, Olgusal To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system.
PLO03 Bilgi - Kuramsal, Olgusal Ability to identify, research and analyze accounting, auditing and tax issues. 3
PLO04 Bilgi - Kuramsal, Olgusal To explain how to interpret the results obtained by applying the models in accounting
PLO05 Bilgi - Kuramsal, Olgusal Understanding the legal and ethical issues encountered in the accounting profession.
PLO06 Bilgi - Kuramsal, Olgusal Combining business management methods and accounting methods
PLO07 Bilgi - Kuramsal, Olgusal Achieve the most appropriate result by using basic financial analysis techniques 4
PLO08 Bilgi - Kuramsal, Olgusal To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. 3
PLO09 Beceriler - Bilişsel, Uygulamalı Being aware of the necessity of lifelong learning 4
PLO10 Beceriler - Bilişsel, Uygulamalı Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Written and oral communication competence
PLO12 Yetkinlikler - Öğrenme Yetkinliği Questioning applications and methods, developing and implementing new working methods when deemed necessary. 4
PLO13 Yetkinlikler - Öğrenme Yetkinliği By making research on accounting science, forming the basis for the right decision making process


Week Plan

Week Topic Preparation Methods
1 Joint Costing Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
2 1Master and flexible budgets Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
3 2Master and flexible budgets Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
4 Master and flexible budgets Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
5 Standard cost system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
6 1Standard cost system and variance analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
7 Standard cost system and variance analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Variable Costing Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
10 1Cost volume profit analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
11 2Cost volume profit analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
12 Cost volume profit analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
13 1Using cost information for management decisions Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
14 2Using cost information for management decisions Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
15 Using cost information for management decisions Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
16 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav


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 12 12
Final Exam 1 18 18
Total Workload (Hour) 114
Total Workload / 25 (h) 4,56
ECTS 5 ECTS