| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Strategic Cost Management | MUH 612 | 0 | 3 + 0 | 3 | 6 |
| Precondition Courses | |
| Recommended Optional Courses | |
| Course Language | Turkish |
| Course Level | Doctorate Degree |
| Course Type | Compulsory |
| Course Coordinator | Prof.Dr. AHMET VECDİ CAN |
| Course Lecturers | Prof.Dr. AHMET VECDİ CAN, |
| Course Assistants | |
| Course Category | Field Proper Education |
| Course Objective | The objective of this course is to give information about strategic cost management techniques. |
| Course Content | In this course firstly will be discussed the cost and management accounting concepts and developments and strategic cost management will be analysed in detail. |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 1 | 1. Know changes and development in today´s production environment, become aware of change and development in the cost structure of production companies, and explain the developments of cost and management accounting in this context. | Lecture, Question-Answer, Drilland Practice, Motivations to Show, | Testing, Homework, |
| 2 | 2. Comprehend and explain the increasing importance of strategic cost management in the manufacturing companies in the competitive environment. | Lecture, Question-Answer, Drilland Practice, Motivations to Show, | Testing, Homework, |
| 3 | 3. Understanding that the costs emerge especially in the product design process rather than after-production stage and thus taking cost management not as “the control and planning of the past” but as” forecasting and planning of the future”. | Lecture, Question-Answer, Drilland Practice, Motivations to Show, | Testing, Homework, |
| 4 | 4. Developing the necessary skills for developing the designs of costs to be realized in the right time (fast), in the correct way (quality) to help appropriate decisions and requiring minimum staff, equipments and short operations (cheap) for the busine | Lecture, Question-Answer, Drilland Practice, Motivations to Show, | Testing, Homework, |
| 5 | 5. set and explain the relation of Strategic cost management approaches with each other | Lecture, Question-Answer, Drilland Practice, Motivations to Show, | Testing, Homework, |
| 6 | 6. Develop the eclectic cost management model which can apply together with Strategic cost management approach. | Lecture, Question-Answer, Drilland Practice, Motivations to Show, | Testing, Homework, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 1 | Comparing the classical manufacturing systems and competitive conditions with the contemporary advanced manufacturing systems and global competitive conditions. Analysing the effects of contemporary manufacturing systems on cost management systems. | |
| 2 | Strategy, cost management and strategic cost management concept and thinking | |
| 3 | Taking strategic position, the relationship between competitive strategies and strategic cost management | |
| 4 | Preparation of cost data and information bases for strategic cost planning, controlling, performance evaluation and managerial decisions | |
| 5 | Strategic cost analysis, logistic costs, technology costs, quality costs and environmental costs | |
| 6 | Value Chain Analysis | |
| 7 | Activity based costing (ABC) and budgeting | |
| 8 | Target costing (TC) and budgeting | |
| 9 | Kaizen costing | |
| 10 | Product life cycle costing (PLCC) and budgeting | |
| 11 | Just in time (JIT) and strategic cost management | |
| 12 | Outsourcing and strategic cost management | |
| 13 | Financial and non-financial performance evaluation systems and performance evaluation in cost management respecting strategic cost management | |
| 14 | Strategic cost management practices |
| Resources | |
|---|---|
| Course Notes | |
| Course Resources | |
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| 1. Ödev | 100 |
| 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 | 2 | 32 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 5 | 80 |
| Mid-terms | 1 | 10 | 10 |
| Quiz | 1 | 10 | 10 |
| Final examination | 1 | 10 | 10 |
| Total Workload | 142 | ||
| Total Workload / 25 (Hours) | 5.68 | ||
| dersAKTSKredisi | 6 | ||