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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
STRATEGIC 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 Prof.Dr. AHMET VECDİ CAN
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.
Dersin 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. 1 - 2 - 4 - 6 - A - C -
2 - 2. Comprehend and explain the increasing importance of strategic cost management in the manufacturing companies in the competitive environment. 1 - 2 - 4 - 6 - A - C -
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”. 1 - 2 - 4 - 6 - A - C -
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 1 - 2 - 4 - 6 - A - C -
5 - 5. set and explain the relation of Strategic cost management approaches with each other 1 - 2 - 4 - 6 - A - C -
6 - 6. Develop the eclectic cost management model which can apply together with Strategic cost management approach. 1 - 2 - 4 - 6 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice 6:Motivations to Show
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 50
KisaSinav 1 20
Odev 1 30
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 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(s) 5.68
Dersin AKTS Kredisi 5.68
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