Course Name Code Semester T+U Hours Credit ECTS
Cost Control With Information Systems ISE 414 8 3 + 0 3 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Dr.Öğr.Üyesi LEVENT ÇALLI
Course Lecturers
Course Assistants
Course Category
Course Objective To introduce basic cost concepts and cost systems for manufacturing and service enterprises
Course Content Following topics will be covered in this course: costs of enterprises, classification of costs, determining raw material and direct labor costs, distribution of overhead costs, Order Costing, Phase Costing, Standard Costing, application of Activity-Based Costing systems and accounting in Enterprise Resource Planning, integration of manufacturing and cost accounting in Enterprise Resource Planning.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Understand the differences Functions related to the financial affairs of a business, what are the business inside and out Lecture, Question-Answer, Discussion, Testing, Homework, Project / Design,
2 Understands Financial and Cost Accounting record layout and integration of enterprise management Lecture, Question-Answer, Discussion, Testing, Homework, Project / Design,
3 Learns identification of the types of expenses in an organization Lecture, Question-Answer, Discussion, Testing, Homework, Project / Design,
4 Learns expenses goes cost centers and apply the methods of distribution Lecture, Question-Answer, Discussion, Project Based Learning, Testing, Homework, Project / Design,
5 Learns different methods of costing used in production structures Lecture, Question-Answer, Discussion, Group Study, Case Study, Testing, Homework, Project / Design,
6 Learns and applies techniques which are used for cost control Lecture, Question-Answer, Discussion, Testing, Homework, Project / Design,
7 The financial system, its place in business management system, computerized environment, understand the relationships and integration. Lecture, Question-Answer, Discussion, Case Study, Testing, Homework, Project / Design,
Week Course Topics Preliminary Preparation
1 Rudiments and Concepts-Enterprises and their Costs
2 Cost Expenses, their Grouping and Types
3 Expense Places and Centers - Main Cost Calculations
4 Material Costs – Direct and Indirect Distinction – Material Coding
5 Material Transactions – Inventory Valuation Methods
6 Labor Costs – Determining Direct and Indirect Labor Costs – Payment Systems – Determining Labor Expenses
7 General Manufacturing Costs – Relationship between Products and Expense Center – Preparing Distribution of General Manufacturing Costs Tables
8 Order Costing System
9 Order Costing System (Cont.)
10 Phase Costing System
11 Standard Costing System
12 Activity-Based Costing System
13 Integration of Accounting, Manufacturing and Activity-Based Costing systems in Enterprise Resource Planning systems
14 General Application
Resources
Course Notes 1)"Yönetim Açısından Maliyet Muhasebesi",Süleyman Yükçü,2011. <br>2) "Yönetim ve Maliyet Muhasebesi", Cudi Tuncer Gürsoy.2003.
Course Resources 3)"Maliyet ve Yönetim Muhasebesi", Büyükmirza, Kamil, 2010.
4) "Cost Accounting", Horngren T. Charles, 2007, Pearson Prentice Hall.
5) "Cost Management - Accounting and Control" Hansen Moven, 2010, Thomson Souht-Western.
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 X
2 X
3 X
4 X
5 X
6 X
7 X
8 X
9 X
10 X
11 X
12 X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 50
1. Kısa Sınav 20
1. Ödev 15
2. Ödev 15
Total 100
1. Yıl İçinin Başarıya 40
1. Final 60
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 4 64
Mid-terms 1 5 5
Quiz 1 2 2
Assignment 2 2 4
Final examination 1 5 5
Total Workload 128
Total Workload / 25 (Hours) 5.12
dersAKTSKredisi 5