11111

COURSE INTRODUCTION AND APPLICATION INFORMATION


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Course Name
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
Spring
Prerequisites
None
Course Language
Course Type
Required
Course Level
-
Mode of Delivery -
Teaching Methods and Techniques of the Course Discussion
Problem Solving
Q&A
Course Coordinator -
Course Lecturer(s)
Assistant(s)
Course Objectives
Learning Outcomes The students who succeeded in this course;
  • The students will be able to calculate Cost- Volume Profit Analysis
  • The students will be able to define cost methods and make caluclations over them
  • The students will be able to prepare master budget
  • The students will be able to make calculations of Variance Analysis for budget controls
  • The students will be able to explain costs and expenses of a production process
Course Description

 



Course Category

Core Courses
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Required Materials
1 The Accountant’s Role in the Organization Basic Cost Terms, Concepts and Classifications
2 Basic Cost Terms, Concepts and Classifications (continued) Financial Statements of Manufacturing Companies
3 Financial Statements of Manufacturing Companies (continued)
4 Allocation of Support Department Costs to Production Departments (Saturday)*
5 Job-Order Costing
6 Process Costing
7 Process Costing (continued) (Saturday)*
8 Cost Behavior: Analysis and Use Cost, Volume and Profit Relationships
9 Variable Costing
10 Activity Based Costing: A Tool to Aid Decision Making
11 Profit Planning
12 Profit Planning (continued)
13 Flexible Budgets, Direct Cost Variances and Overhead Variances
14 No Class
15 Decision Making and Relevant Information
16 Review of the Semester  
Course Notes/Textbooks Cost Accounting: A Managerial Emphasis by Hongren, Datar, Foster, Rajan, Ittner, Pearson Prentice Hall, 13th edition
Suggested Readings/Materials

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterm
1
40
Final Exam
1
50
Total

Weighting of Semester Activities on the Final Grade
1
50
Weighting of End-of-Semester Activities on the Final Grade
1
50
Total

ECTS / WORKLOAD TABLE

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
21
3
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
1
10
Final Exams
1
10
    Total
131

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1 Be able to analyze complex problems and bring a multidimensional perspective to problems by creating a synthesis of ideas with the practical education they are taking in the field of logistics and supply chain and realize the improvable areas by the help of their independent thinking abilities and have the ability to provide opportunities with innovative processes X
2

Know the sector well by working in projects together with industry partners to solve real life problems and to support social responsibility activities and be able to identify and solve the problems with the help of their experience in project management and teamwork 

X
3 Be able to find creative solutions to the problems they face in the academic or professional areas while considering the goals and the constraints in logistics and supply chain operations with the help of their interdisciplinary education X
4

Be able to take place in the sector related communications networks, follow up the changes and improve themselves accordingly when necessary in order to keep their personal and professional competencies within their business sector

X
5

Have information about the sector related market leaders, professional organizations and their positions in the sector

6 Be able to use the current and widely used software, information and communication technologies in the fields of logistics management and supply chain and identify the strengths and weaknesses of these
7 Be able to prevent the problems that may evoke from communication issues of the groups they take part in by taking proactive decisions
8 Be able to foresee the unexpected problems and uncertainties in the processes and manage these with flexible, effective and quick solutions;
9 Have the necessary skills to understand the coordination mechanisms and undertake part in the integration between the departments and members of the supply chain;
10 Be able to analyze the logistics and supply chain management processes using management science perspective and analytical approaches, analyze relevant concepts and ideas with scientific methods, interpret and evaluate the data X
11 Be able to use the theoretical methods related to design, planning and decisionmaking within the scope of logistics activities in the application areas X
12 Be able to interpret and evaluate the classical and contemporary theories in the field of logistics and supply chain considering the developments, changes and trends in the sector X
13 To be able to speak a second foreign at a medium level of fluency efficiently X

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 

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