| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Strategıc Cost Management | MUH 612 | 0 | 3 + 0 | 3 | 6 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Doktora |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Doç.Dr. ŞULE YILDIZ |
| Dersi Verenler | Prof.Dr. AHMET VECDİ CAN, |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Alanına Uygun Öğretim |
| Dersin Amacı | The objective of this course is to give information about strategic cost management techniques. |
| Dersin İçeriği | In this course firstly will be discussed the cost and management accounting concepts and developments and strategic cost management will be analysed in detail. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Applicable / publishable academic outcomes | ||||||
| 2 | Applying advanced level research and analysis methodologies | ||||||
| 3 | Conducting deep critical literture research on original topics | ||||||
| 4 | Conducting research in the related field and identity the gaps in the literature | ||||||
| 5 | Awareness of ethical issues | ||||||
| 6 | Commitment on research ethics | ||||||
| 7 | Having advanced theoretical / practical knowledge | ||||||
| 8 | Critical review of related theories and concepts in the field | ||||||
| 9 | Can design and transfer a course content on a given subject | ||||||
| 10 | Use rethorical strategies appropriate to audience and purpose | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ödev | 100 |
| 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 | 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 |
| Toplam İş Yükü | 142 | ||
| Toplam İş Yükü / 25 (Saat) | 5,68 | ||
| Dersin AKTS Kredisi | 6 | ||