COST MANAGEMENT PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
UIT408	COST MANAGEMENT	5	3	3	5

GENERAL INFORMATION
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	Prof. ŞENOL DURGUN
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
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)
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
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
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
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Define the basic concepts of economics, administrative and human sciences.
2	Explain the general structure, operation and public policy formation process of administration.
3	Relate the principles and rules of political behavior, behavior and leadership in organizations.
4	Relate the knowledge of ecological, economic and social sustainability with information related to the field.

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use information about his / her field in professional life and everyday life.
2	Use information related to ecological, economic and social sustainability in professional life and everyday life.

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Interpret current political and administrative developments and the functioning of the democratic system by using the knowledge of political science and public administration.
2	Define the basic concepts of management, urbanization, environmental policies, political and legal sciences.
3	Relate professional knowledge of management, urbanization, environmental policies, politics and legal sciences to universal values

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Compare the administrative structures and country management models by using the theoretical knowledge in the field of political science and public.
2	Organize events between the public, private sector and voluntary organizations.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Collaborate with the people in the field of political science and public administration.
2	By using the accumulation of knowledge in political science and public administration; manage project, event and social responsibility activities.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Analyze existing structures with a critical approach based on universal legal norms and administrative structures.
2	Apply the written and unwritten legal rules and ethical codes in his / her personal and professional life.

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Improve himself/herself by following the political and administrative agenda and the written-oral work on the agenda.
2	Debate in the field of political science and public administration with different target groups in multicultural environments.

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Taking advantage of the existing history and theoretical knowledge of the field; interpret and analyze current issues, events and problems.
2	Develop original plans and programs to guide the functioning of political and bureaucratic institutions.
3	Develop alternative public policy proposals in the construction and implementation of sustainable and effective public policies.
4	Design reform programs aimed at making and improving the functioning of political and administrative organizations.

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
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