Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS Credits
4END228Cost Analysis And Accounting2+0+025

Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Industrial Engineering
Mode of Delivery Face to Face
Type of Course Unit Compulsory
Objectives of the Course The aim of this course is to provide students with the knowledge of cost calculations in industrial enterprises, control of costs, planning and decision-making.
Course Content The concept of cost, the objectives of cost accounting, the role of cost accounting in the business accounting system, the types of costs; material costs, labor costs, general production costs, cost calculation methods and cost system
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Associate Prof.Dr.  --
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources İbrahim Lazol, Maliyet Muhasebesi, Ekin Kitabevi, 2002.
Osman Altuğ, Maliyet Muhasebesi, Türkmen Kitabevi, 2001
face to face

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Mid-terms 1 60 60
Final examination 1 60 60
Total Work Load   Number of ECTS Credits 4 120

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Maliyet muhasebesinin temel kavramlarının öğrenilmesi
2 Maliyet kayıtlarının tutulabilmesi
3 Sanayi işletmelerinde maliyet hesaplamalarını yapabilme ve kontrol edebilme.
4 Karar almada maliyet bilgilerini kullanabilme.


Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Maliyet Muhasebesinin Tanımı, Amaçları, Maliyet Muhasebesi Sistemini Etkileyen Faktörler
2 Maliyet Muhasebesi ile Genel Muhasebe Arasındaki İlişkiler, Maliyet Muhasebesinin İşletme Hesap Sistemi İçerisindeki Yeri, Maliyet Muhasebesi Kayıt Düzeni
3 Gider, Harcama, Maliyet ve Zarar Kavramları, Giderlerin Sınıflandırılması
4 Maliyet Muhasebesi Kayıt Düzeni
5 Satışların Maliyeti ve Gelir Tablolarının İncelenmesi ve Örnek Uygulamalar
6 Maliyet Türleri; Malzeme Maliyetleri, İsçilik Maliyetleri, Genel Üretim Giderleri, Malzeme Maliyetleri: Tanımı, Özellikleri, Saptanması, İzlenmesi ve Kontrolü
7 Malzeme Değerleme Yöntemleri: Ortalamalar Yöntemi, FİFO, LİFO, Örnekler


Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
C1
C2
C3
C4 5

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https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=205006&curProgID=5582&lang=en