TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ENGINEERING |
| TEXTILE ENGINEERING PR. | |
| Code | TLS425 |
| Name | Tekstilde Maliyet Hesapları |
| Term | 2025-2026 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 | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. PINAR DURU BAYKAL |
| 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
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 | Sufficient knowledge in mathematics, natural sciences, and subjects specific to the Textile Engineering discipline; the ability to apply theoretical and practical knowledge in these areas to solve complex engineering problems. | 4 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | The ability to identify, formulate, and solve complex engineering problems in the field of Textile Engineering; and the ability to select and apply appropriate analysis and modeling methods for this purpose. | 2 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | In Textile Engineering, the ability to design a complex system, process, device, or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. | 3 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | The ability to select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in Textile Engineering applications; the ability to effectively use information technologies. | 2 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | In the field of Textile Engineering, the ability to design experiments, conduct experiments, collect data, analyze and interpret results for the investigation of complex engineering problems or discipline-specific research topics. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Ability to work effectively in interdisciplinary (Textile Engineering) and multidisciplinary teams; independent work skills. | |
| PLO07 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Effective verbal and written communication skills; knowledge of at least one foreign language; ability to write and understand written reports effectively in the field of Textile Engineering, prepare design and production reports, make effective presentations, and give and receive clear and understandable instructions. | 3 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Awareness of the necessity of lifelong learning; the ability to access information in the field of Textile Engineering, to follow developments in science and technology, and to continuously update oneself. | 1 |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Adherence to ethical principles, knowledge of professional and ethical responsibilities in the field of Textile Engineering, and standards used in engineering practices. | 2 |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | In the field of Textile Engineering, knowledge of business practices such as project management, risk management, and change management; awareness of entrepreneurship and innovation; and knowledge of sustainable development. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Knowledge about the universal and societal impacts of Textile Engineering applications on health, environment, and safety, as well as the contemporary challenges facing the field of Textile Engineering; awareness of the legal consequences of Textile Engineering solutions. |
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 | ||