Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Qualıty Cost Accountıng ISL 432 8 2 + 0 2 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü Seçmeli
Dersin Koordinatörü Prof.Dr. AHMET VECDİ CAN
Dersi Verenler
Dersin Yardımcıları

Res.Assist. Hüseyin Can AYAR

Dersin Kategorisi Diğer
Dersin Amacı

The aim of this course is to recognize the costs that will arise as a result of poor quality production, to define and classify the costs incurred to reach the quality target and to maintain the quality, and to learn the ways of obtaining information in this process.

Dersin İçeriği

Definition and importance of quality costs, categories of quality costs, quality cost models, quality cost systems, measurement of quality costs, methods of reducing quality costs, accounting and reporting of quality costs.

# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Define the quality, quality control and quality management. Lecture, Question-Answer, Testing,
2 Distinguish and classify Quality Costs. Lecture, Question-Answer, Discussion, Testing,
3 Define the relation between quality costs and state the importance of Quality Costs. Lecture, Question-Answer, Testing,
4 Define the Economical Modals about Quality Costs and define the Quality effect on the profitability. Lecture, Question-Answer, Testing,
5 Record and report the Quality Costs. Lecture, Question-Answer, Testing,
6 State the optimization of the Quality Costs. Lecture, Question-Answer, Discussion, Testing,
Hafta Ders Konuları Ön Hazırlık
1 Clasification of quality costs
2 Unavoidable costs
3 Avoidable costs
4 Importance of quality costs
5 Relations between quality costs
6 Reasons for measuring quality costs
7 Usage of quality costs
8 Effects of quality on profitability
9 Economic models on quality costs
10 Midterm exam
11 Accounting transactions on quality costs
12 Reporting of quality costs
13 Optimization of quality costs
14 Presentation of homeworks
Kaynaklar
Ders Notu

Türk, Zeynep (2009), Kalite Maliyetleri Yönetimi, Nobel Kitabevi.

Ders Kaynakları

1- Mazman İtik, Ülkü (2019), Kalite Kavramı ve Kalite Maliyetleri, Detay Yayıncılık.

2- Sipahi, Barış ve Yıldırım, Hakan (2004), Kalite Maliyetleri (Muhasebesi ve İstatistiksel Analizi), Türkmen Kitabevi.

3- Öğünç, Harun ve Büyükarıkan, Ulukan (2021), Maliyet Yönetiminde Değer Mühendisliği ve Kalite Maliyetleri, Nobel Kitabevi.

4- Maliyet Yönetimi kitapları

5- Academic articles on the subject

Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks. X
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions. X
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. X
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills. X
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ara Sınav 70
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 10
Toplam 100
1. Yıl İçinin Başarıya 50
1. Final 50
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 2 32
Mid-terms 1 10 10
Assignment 1 10 10
Final examination 1 20 20
Quiz 2 10 20
Toplam İş Yükü 124
Toplam İş Yükü / 25 (Saat) 4,96
Dersin AKTS Kredisi 5