Ders Bilgileri

#### Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
COST ANALYSIS MBA 547 0 3 + 0 3 7
 Dersin Dili Türkçe Dersin Seviyesi Yüksek Lisans Dersin Türü SECMELI Dersin Koordinatörü Doç.Dr. RECEP YILMAZ Dersi Verenler Dersin Yardımcıları Dersin Kategorisi Dersin Amacı This course aims to teach students to analyse and evaluate the cost of activities and cost of products produced in eterprise. Dersin İçeriği Course, starts a fundamental concept of cost accounting. Course, determination of product costs, the cost of sold products and firms Topics include the identification and detailed analysis of the cost difference.
 Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri 1 - Describes the basic concepts of cost analysis and importance of cost analysis 1 - 2 - 3 - A - 2 - Categorizes the various aspects of multi-student costs, which would include costs, which determines where you are in classes, and explain the importance of the purpose of these classifications. 3 - 1 - 2 - A - 3 - The student knows the factors affecting the cost accounting system, cost system in accounting information system, and explains the importance of the location, the cost measurement system with sub-systems, this system cost recording system is in continuou 2 - 1 - 3 - A - 4 - Student can explain which components cost systems are compound of , can produce different cost combinations and can design cost systems suitable to business and production structure. 3 - 1 - 2 - A - 5 - The student describes the importance of the purpose and the standard cost system, cost standards, measures and identifies, organizes cards, the standard cost of products, knows that the cards will be revised periodically at intervals. 2 - 1 - 3 - A - 6 - Students in the standard cost system calculates costs, calculated by the standard costs with actual costs and compare the resulting difference (deviation) makes analysis. 4 - 3 - 1 - 2 - A - 7 - Students interested in taking preventive measures, directs the resulting cost differences, the proposal offers a solution. 2 - 1 - 3 - 4 - A - 8 - The student, as a result of cost analysis for the purchase, sale, production, abandonment, withdrawal, etc. from the line. decides on issues. 3 - 4 - 1 - 2 - A -
 Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice Ölçme Yöntemleri: A:Testing

#### Ders Akışı

Hafta Konular ÖnHazırlık
1 Cost and cost-related basic concepts to be learned.
2 Determining the costs of direct material
3 Determination of direct labor costs
4 Determination of the overall manufacturing costs
5 Beginning of the period and a final determination of semi-finished inventory costs
6 Calculation of the cost of finished goods produced
7 Beginning of the year and made the final determination of inventory costs
8 Calculation of cost of goods sold
9 Introduction to the analysis of the difference
10 DMM analysis of the difference
11 DIM analysis of the difference
12 IOL difference analysis (binary difference analysis)
13 IOL difference analysis (Triple and Quad gap analysis)
14 General Practices

Ders Notu
Ders Kaynakları

#### Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

#### Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 5
Odev 1 20
KisaSinav 2 5
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

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