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Information
| Unit | FACULTY OF ENGINEERING |
| INDUSTRIAL ENGINEERING PR. | |
| Code | ENM331 |
| Name | Cost Analysis and Control |
| Term | 2025-2026 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 |
The current term course schedule has not been prepared yet. Previous term groups and teaching staff are shown.
|
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
none
Resources
Cost Accounting for Management-Nihat Küçüksavaş
Notes
COST ACCOUNTING APPLICATIONS
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 | Bilgi - Kuramsal, Olgusal | Acquires sufficient knowledge in mathematics, science and Industrial Engineering discipline-specific subjects; acquires the ability to use theoretical and applied knowledge in these fields in complex engineering problems. | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Acquires the ability to identify, define, formulate and analytically solve complex Industrial Engineering problems; and has the ability to select and apply appropriate analysis and modelling methods for this purpose. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Acquires the ability to design a complex system, process, device or product to meet specific requirements under realistic constraints and conditions; acquires the ability to apply modern design methods for this purpose. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Acquires the ability to select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in Industrial Engineering applications and acquires the ability to use information technologies effectively. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Acquire the skills to design and conduct experiments, collect data, analyze and interpret results to investigate complex Industrial Engineering problems or discipline-specific research topics. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Have the ability to work effectively in disciplinary and multi-disciplinary teams or individually. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Ability to communicate effectively in Turkish, both verbally and in writing; knowledge of at least one foreign language; ability to write and understand effective reports, prepare design and production reports, make effective presentations, and give and receive clear and understandable instructions. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | They have awareness of the necessity of lifelong learning; they have the ability to access information, follow developments in science and technology, and constantly renew themselves. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Acting in accordance with ethical principles, becoming knowledgeable about the standards used in engineering practices with awareness of professional and ethical responsibility. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Learn about business practices such as project management, risk management and change management, and is aware of entrepreneurship and innovation. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Informed about the universal and societal impacts of engineering practices on health, environment and safety, and the contemporary problems reflected in the field of engineering, and is aware of the legal consequences of engineering solutions. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Benefit from the power of effective communication in professional life and has the ability to interpret developments correctly. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Have the ability to design, develop, implement and improve integrated systems that include machines, people, time, information or money. | 3 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | By applying modern design methods, they have the ability to design, develop, implement and improve complex products, processes, businesses and systems under realistic conditions and constraints such as cost, environment, sustainable development, energy, manufacturability, ethics, health, safety and political issues. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic Knowledge and Concepts - Cost Definition and Classification | making use of the references on the subject | Öğretim Yöntemleri: Anlatım |
| 2 | Classification of Costs - Fixed Costs, Variable Costs, Joint Costs | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 3 | Cost Systems, Financial Statements | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Types of Cost - Cost of Raw Materials, Labor Costs | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 5 | Material Costs - Difference Between Direct and Indirect | making use of the references on the subject | Öğretim Yöntemleri: Anlatım |
| 6 | Economic Order Quantity, Stock Control, Stock Control Methods | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 7 | Types of Cost - General Production Costs | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 9 | Mid-Term Exam | preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 10 | Order Cost System | making use of the references on the subject | Öğretim Yöntemleri: Anlatım |
| 11 | Order Cost System Continue | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | Phase Cost System | making use of the references on the subject | Öğretim Yöntemleri: Anlatım |
| 13 | Phase Cost System Continue | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | Common Application, Cost of Sales, Income Statement | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | Sample question solutions | preparation for the exam | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 16 | Term Exams | preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav, Sözlü Sınav |
| 17 | Term Exams | preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 | ||