| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Cost Control Wıth Informatıon Systems | ISE 414 | 8 | 3 + 0 | 3 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. LEVENT ÇALLI |
| Dersi Verenler | |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | To introduce basic cost concepts and cost systems for manufacturing and service enterprises |
| Dersin İçeriği | 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. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | 1)"Yönetim Açısından Maliyet Muhasebesi",Süleyman Yükçü,2011. 2) "Yönetim ve Maliyet Muhasebesi", Cudi Tuncer Gürsoy.2003. |
| Ders Kaynakları | 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. |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
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| 5 | X | ||||||
| 6 | X | ||||||
| 7 | X | ||||||
| 8 | X | ||||||
| 9 | X | ||||||
| 10 | X | ||||||
| 11 | X | ||||||
| 12 | X | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 50 |
| 1. Kısa Sınav | 20 |
| 1. Ödev | 15 |
| 2. Ödev | 15 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 40 |
| 1. Final | 60 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 128 | ||
| Toplam İş Yükü / 25 (Saat) | 5,12 | ||
| Dersin AKTS Kredisi | 5 | ||