Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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UIT408 | COST MANAGEMENT | 5 | 3 | 3 | 5 |
GENERAL INFORMATION |
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Language of Instruction : | Turkish |
Level of the Course Unit : | BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle |
Type of the Course : | Elective |
Mode of Delivery of the Course Unit | - |
Coordinator of the Course Unit | Assoc.Prof. HACER GÜLŞEN |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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Objectives of the Course Unit: | In this course, students will be able to understand the cost management process and gain the ability to make cost management in business life. At the end of the course, students will be able to explain how cost management is done in a business. |
Contents of the Course Unit: | Contents of the course include; Cost Management, Cost Behaviors and Estimation Methods, Cost - Volume - Profit Analysis, Budgeting as Cost Management Tool, Cost Control and Deviation Analysis through Standard Costs, Measurement of Success of Investment Centers and Transfer Pricing, Use of Costs in Decision Making and Pricing Decisions, Strategic Cost Management. |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
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Classify cost behavior and costs (Bloom 4). |
Explain cost estimation methods (Bloom 2). |
Analyze Cost Volume Profit level. (Bloom 4). |
Explain budget preparation process and budgets. (Bloom 2) |
Calculate cost control, standard costs and deviations. (Blooms 3) |
Use methods of achievement measurement and transfer pricing. (Bloom 3) |
Use costs in pricing decisions. (Bloom 3) |
Explain strategic cost management. (Bloom 2) |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
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Week | Preparatory | Topics(Subjects) | Method |
1 | Creating the first impression in the student, preparing the presentation about the course content and methods | Introduction to Cost Management | LECTURE, PRESENTATION, SAMPLEMENT |
2 | Literature research and course preparation | Cost Behaviors and Estimation Methods | LECTURE, PRESENTATION, SAMPLEMENT |
3 | Literature research and course preparation | Cost- Volume- Profit Analysis | LECTURE, PRESENTATION, SAMPLEMENT |
4 | Literature research and course preparation | Cost- Volume- Profit Analysis | LECTURE, PRESENTATION, SAMPLEMENT |
5 | Literature research and course preparation | Budgets as a Cost Management Tool | LECTURE, PRESENTATION, SAMPLEMENT |
6 | Literature research and course preparation | Budgets as a Cost Management Tool | LECTURE, PRESENTATION, SAMPLEMENT |
7 | Literature research and course preparation | Cost Control and Standard Costs | LECTURE, PRESENTATION, SAMPLEMENT |
8 | - | MID-TERM EXAM | - |
9 | Literature research and course preparation | Deviation Analysis | LECTURE, PRESENTATION, SAMPLEMENT |
10 | Literature research and course preparation | Measurement of Success of Investment Centers and Transfer Pricing | LECTURE, PRESENTATION, SAMPLEMENT |
11 | Literature research and course preparation | Measurement of Success of Investment Centers and Transfer Pricing | LECTURE, PRESENTATION, SAMPLEMENT |
12 | Literature research and course preparation | Using Valid Costs in Decision Making Process and Pricing Decisions | LECTURE, PRESENTATION, SAMPLEMENT |
13 | Literature research and course preparation | Using Valid Costs in Decision Making Process and Pricing Decisions | LECTURE, PRESENTATION, SAMPLEMENT |
14 | Literature research and course preparation | Strategic Cost Management | LECTURE, PRESENTATION, SAMPLEMENT |
15 | Literature research and course preparation | Strategic Cost Management | LECTURE, PRESENTATION, SAMPLEMENT |
16 | - | FINAL EXAM | - |
17 | - | FINAL EXAM | - |
SOURCE MATERIALS & RECOMMENDED READING |
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Gürdal, K. (2007), Maliyet Yönetiminde Güncel Yaklaşımlar, Ankara: Siyasal Kitabevi |
Çaldağ, Y. (2015), Maliyet Yönetim Muhasebesi Uygulamaları, Ankara: Gazi Kitabevi |
Basık, F.O., Rekabet Stratejisinde Maliyet Yönetimi, Türkmen Kitabevi |
Wouters, M., Hilton, M.W., Selto, F. (2012), Cost Management: Strategies for Business Decisions, McGraw Hill Press |
ASSESSMENT |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Recognize the alphabets used by Turks in the historical process, especially Ottoman Turkish alphabet.
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2 |
Recognize the distinguished examples of World Literature in the forms of verse and prose.
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3 |
Defend the idea that Turkish literature has national and genuine cultural identity
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KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Use professional English to be able to benefit from international academic publications.
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2 |
Act according to social, scientific, cultural and ethical values in all kinds of studies related to the field.
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3 |
Examine the bibliography of the studies on Turkish Language and Literature according to countries and schools in written, printed and electronic media.
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SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Examine Turkish grammar in historical-comparative terms in terms of sound, form, syntax, semantics and vocabulary by using general linguistics methods and theories
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2 |
Examine the course materials, research methods, information and theories used in Turkish Language and Literature Program.
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3 |
Discuss the historical development of Contemporary Turkish Literature and the texts on the historical period and the cultural atmosphere.
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SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Evaluate the knowledge and skills acquired in the field of Turkish language and literature with a critical approach and with the help of interdisciplinary information.
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2 |
Use philosophy, sociology, law, economics, etc. and makes interdisciplinary interpretations.
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3 |
Evaluate the new trends in World Literature especially in Contemporary Turkish Literature.
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OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Solve problems encountered in the field as individual and as member of a team.
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OCCUPATIONAL |
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Learning to Learn |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Evaluate the knowledge and theories of Contemporary Literature in terms of literature and linguistics within the framework of certain theories.
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2 |
Evaluate the extent to which Turkish Language and Literature is influenced by the civilization circles in which it is a part of.
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OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Evaluates the fields of application of sustainability in the field of Turkish Language and Literature.
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2 |
Research and study at the academic level.
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OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Evaluate all subjects related to Turkish Language and Literature in the context of “The Integrity of Turkish Language and Literature".
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WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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Type of the Learning Activites | Learning Activities (# of week) | Duration (hours, h) | Workload (h) |
Lecture & In-Class Activities | 14 | 3 | 42 |
Preliminary & Further Study | 14 | 2 | 28 |
Land Surveying | 0 | 0 | 0 |
Group Work | 0 | 0 | 0 |
Laboratory | 0 | 0 | 0 |
Reading | 0 | 0 | 0 |
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 | 7 | 5 | 35 |
Mid-Term Exam | 1 | 1 | 1 |
Preparation for the Mid-Term Exam | 5 | 4 | 20 |
Short Exam | 0 | 0 | 0 |
Preparation for the Short Exam | 0 | 0 | 0 |
TOTAL | 42 | 0 | 127 |
Total Workload of the Course Unit | 127 | ||
Workload (h) / 25.5 | 5 | ||
ECTS Credits allocated for the Course Unit | 5,0 |