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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
COST ACCOUNTING ENM 318 6 3 + 0 3 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi ALPER GÖKSU
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi Alanına Uygun Temel Öğretim
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.

Dersin 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 1 - 2 - 4 - 12 - 15 - A - C -
2 - Understands Financial and Cost Accounting record layout and integration of enterprise management 1 - 2 - 4 - 12 - 15 - A - C -
3 - Learns identification of the types of expenses in an organization 1 - 2 - 4 - 12 - 15 - A - C -
4 - Learns expenses goes cost centers and apply the methods of distribution 1 - 2 - 3 - 13 - 15 - A - C - D -
5 - Learns how to calculate the cost of the order and how the company should have a system infrastructure 1 - 2 - 4 - 9 - 10 - A - C - D -
6 - To be informed about costing method in process type production where production is made in stages 1 - 3 - 4 - 9 - 15 - A - C - D -
7 - Learns which methods can be used to calculate product cost in manufacturing environments where common or by-products are produced simultaneously in the same production process 1 - 3 - 8 - 9 - 14 - A - C - D -
8 - Understand how to use this information for Cost Control by learning to calculate Standard cost of products 1 - 2 - 4 - 5 - 9 - A - C - D -
9 - To learn how to create income and expense plans of businesses, budgeting techniques, to give information about future cash flows to the business and how to determine the performance 1 - 2 - 5 - 9 - 10 - 14 - A - B - C - D -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 5:Demonstration 9:Simulation 10:Brain Storming 14:Self Study 4:Drilland Practice 3:Discussion 15:Problem Solving 8:Group Study 12:Case Study 13:Lab / Workshop
Ölçme Yöntemleri: A:Testing B:Oral Exam C:Homework D:Project / Design

Ders Akışı

Hafta Konular ÖnHazırlık
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

www.sabis.sakarya.edu.tr course notes will be shared.

Ders Kaynakları

1) "Yönetim Açısından Maliyet Muhasebesi",Süleyman Yükçü,2011.
2) "Yönetim ve Maliyet Muhasebesi", Cudi Tuncer Gürsoy.2003.3)"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.


Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Engineering graduates with sufficient knowledge background on science and engineering subjects of their related area, and who are skillful in implementing theoretical and practical knowledge for modelling and solving engineering problems. X
2 Engineering graduates with skills in identifying, describing, formulating and solving complex engineering problems, and thus,deciding and implementing appropriate methods for analyzing and modelling. X
3 Engineering graduates with skills in designing a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; for this purpose, skills in implementing modern design methods. X
4 Engineering graduates with skills in developing, selecting and implementing modern techniques and tools required for engineering applications as well as with skills in using information technologies effectively. X
5 Engineering graduates with skills in designing and conducting experiments, collecting data, analyzing and interpreting the results in order to evaluate engineering problems. X
6 Engineering graduates who are able to work within a one discipline or multi-discipline team,as well as who are able to work individually X
7 Engineering graduates who are able to effectively communicate orally and officially in Turkish Language as well as who knows at least one foreign language X
8 Engineering graduates with motivation to life-long learning and having known significance of continuous education beyond undergraduate studies for science and technology X
9 Engineering graduates with well-structured responsibilities in profession and ethics X
10 Engineering graduates having knowledge about practices in professional life such as project management, risk management and change management, and who are aware of innovation and sustainable development. X
11 Engineering graduates having knowledge about universal and social effects of engineering applications on health, environment and safety, as well as having awareness for juridical consequences of engineering solutions. X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 7
KisaSinav 2 8
Odev 1 15
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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) 10 3 30
Mid-terms 1 10 10
Quiz 2 5 10
Assignment 1 10 10
Performance Task (Laboratory) 1 8 8
Final examination 1 16 16
Toplam İş Yükü 132
Toplam İş Yükü /25(s) 5.28
Dersin AKTS Kredisi 5.28
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