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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 Face to face
Coordinator of the Course Unit Assoc.Prof.Dr. ŞÜKRAN GÜZİN ILICAK AYDINALP
Instructor(s) of the Course Unit

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
Mid-Term Exam 1 50
Final Exam 1 50
TOTAL 2 100
Level of Contribution
0 1 2 3 4 5

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES

KNOWLEDGE

Theoretical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Describe basic communication theories with the knowledge gained in public relations and publicity.
2
List the main features of communication in items.
3
Interpret the basic characteristics of communication and create a creative solution to ensure reconciliation in an existing communication problem.

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Use the basic information in the field of Public Relations and Publicity in interdisciplinary studies.
2
Evaluate the knowledge related to social and natural sciences and produce projects in professional life.
3
Tell the basic concepts of public relations and advertising in detail.

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Analyze and evaluate social events at national and international level in the light of current debates.
2
Use the leadership, communication and presentation skills in occupational events.

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Follow the innovations in the field of communication and important written and oral communication tools related to the field.
2
Write press releases for the purpose of introducing the institution he/she works at or owns.
3
Create communication programs within the public relations and advertising campaign.

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Use published domestic and foreign data sources related to public relations and advertising in the field of communication and communication area in his / her own works such as articles and projects.

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Evaluate the planning processes of past communication programs, public relations and advertising practices.

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Use communication techniques in the right place, environment and time.

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Plan communication programs in the awareness of ethical values in the professional work.

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
Total Workload of the Course Unit 127
Workload (h) / 25.5 5
ECTS Credits allocated for the Course Unit 5,0