MALİYET MUHASEBESİ DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
END218	MALİYET MUHASEBESİ	4	2	2	4

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assist.Prof. BİNNUR GÜRÜL
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	To teach Cost Calculation Methods and Recording Systems and Gain Ability to Analyze Them.
İçerik:	Cost Related Concepts, Cost Types and Systems, Cost Calculation Methods and Arrangement of the Cost of Goods Sold Table

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Explain the terminology, basic concepts and principles of cost accounting.
Comprehend cost accounting systems
Prepare cost of goods sold statement
Analyze accounting entries for job costing and process costing.
Apply cost accounting theory to problem solving.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	-	Basic cost concepts	-
2	-	Cost Types and Cost Systems	-
3	-	Determination of Direct Material and Indirect Material Costs	-
4	-	Inventory Valuation Methods, Full and Variable Cost	-
5	-	Calculation of Direct Labor and Indirect Labor Costs	-
6	-	Wage Systems	-
7	-	General Manufacturing Costs	-
8	-	MID-TERM EXAM	-
9	-	Cost locations and cost distributions	-
10	-	Cost distribution table and classical distribution methods	-
11	-	Arranging the Cost of Goods Sales Statement - cost accounts and records by UCA	-
12	-	Classification of Cost Systems	-
13	-	Standard Costing	-
14	-	Job Order Costing	-
15	-	Process Costing	-
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
"Maliyet ve Yönetim Muhasebesi",Kamil Büyükmirza, Gazi Kitabevi, Ankara, 19. Baskı, 2014.
"Maliyet ve Yönetim Muhasebesi",Muzaffer Civelek, Azzem Özkan, Detay Yayıncılık,2006.

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Gain sufficient knowledge in Mathematics, Science and Industrial Engineering.		1

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Analyzes and evaluates existing application areas in the field of Industrial Engineering and develops applications for their solutions.	0

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Analyzes a system, the components of that system, the process of that system, and designs the system by examining it in line with realistic constraints and goals.					4
2	Gains the ability to model and solve engineering problems.		1

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Identifies the problems that may be encountered in the field of industrial engineering and acquires the ability to choose and apply the appropriate method to be used in problem solving.		1
2	Selects and uses technical tools necessary for industrial engineering applications; uses information technologies effectively.	0
3	Designs experiments, conducts experiments, collects data, analyzes and interprets the results to examine problems in the field of industrial engineering.	0

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Gains the ability to work effectively within a team.				3
2	Works effectively individually and takes responsibility.						5

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Accesses the necessary information for a determined problem and searches for resources for this purpose.						5
2	Has the ability to follow all developments in the field of industrial engineering and constantly renew itself.		1

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Gains oral and written communication skills and speaks at least one foreign language.	0

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Has awareness of professional and ethical responsibility.						5
2	Has knowledge about the universal and social effects of industrial engineering applications and reaches solutions by being aware of the importance of an innovative approach in solving engineering problems.				3

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	2	28
Preliminary & Further Study	14	1	14
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	8	2	16
Assignment (Homework)	0	0	0
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	20	20
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	20	20
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	40	0	100