| Course Name | Introduction to Cost Accounting |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| MMVD 226 | Spring | 3 | 0 | 3 | 4 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Required | |||||
| Course Level | Short Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | This course aims to teach students the basic principles and concepts of cost calculations. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | This course includes cost concept in production, expenditure-expense-cost relationships, costs of production cost and costing methods |
| Related Sustainable Development Goals | |
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| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | X | |
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Basic Concepts and Definitions (Definition of production concept, production activities, production factors, definition and types of business, economic goods) | Lecture Notes |
| 2 | To take measurements in architectural space, to draw sketches, to show architectural elements in croak and to make measurements | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 3-15 |
| 3 | Material list extraction, material list calculations, material measurements and material lists | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 3-15 |
| 4 | Establishment of the account and income table of the cost of the sold goods, disclosure with numerical examples | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 15-20 |
| 5 | Introduction to market research and cost calculation | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 20-32 |
| 6 | Elements that make up the cost account (Materials, Labor costing system and overheads) | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 32-36 |
| 7 | Fire accounts and material shipment rates | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 36-48 |
| 8 | General Specifications and Technical Specifications | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 49-53 |
| 9 | Midterm | |
| 10 | Standard and quality | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 54-57 |
| 11 | Preparing for shipment, packaging and labeling | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 57-62 |
| 12 | Packaging, types of packaging and materials used in packaging | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 62-69 |
| 13 | Explanation of Expenditure Distribution Methods by Numerical Examples | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 69-78 |
| 14 | Costing methods (Order Cost Method and Phase Cost Method) | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 78-85 |
| 15 | Review of semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | A. Gürtekin, M. Oğuz, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002.l. |
| Suggested Readings/Materials | Türker A. ve Akesen A., 2009, Maliyet Muhasebesi. İ.Ü. Orman Fakültesi Yayınlarından No:4783/491, İstanbul. |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 10 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 1 | 20 |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 30 |
| Final Exam | 1 | 40 |
| Total |
| Weighting of Semester Activities on the Final Grade | 3 | 60 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 40 |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 16 | 2 | 32 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 1 | 8 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 15 | |
| Final Exams | 1 | 20 | |
| Total | 123 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | Will recognize the raw materials, accessories and basic technological machines used in the furniture manufacturing. | |||||
| 2 | Will draw and read the projects for the furniture manufacture and ensure manufacturing, installation, maintenance and repair of the furniture according to the drawings. | |||||
| 3 | Will be able to associate the materials and applications in furniture manufacture with the environment and human health. Will be able to produce and use environmental-friendly and hygienic materials in furniture manufacturing. | |||||
| 4 | Will be able to use computer-aided design programs and recognize computer aided manufacturing techniques. | |||||
| 5 | Will be able to use mathematical skills and perform cost analysis in professional field. | X | ||||
| 6 | Will adopt a lifelong learning approach by having abilities of synthesizing, analyzing, interpreting, questioning, criticizing professional information and understanding professional legislation. | X | ||||
| 7 | Will have the professional and ethical responsibility. | X | ||||
| 8 | Will have the necessary skills to perform his profession effectively and use them personally and in multidisciplinary groups. | X | ||||
| 9 | Will be acquainted with the importance of occupational health and safety, will have the ability to apply first aid techniques in case of emergency. | |||||
| 10 | Will be able to follow the information in the field and communicate with colleagues as determined by the European Language Portfolio A2 level. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
