Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
MAN402COST AND MANAGEMENT ACCOUNTINGElective485
Level of Course Unit
First Cycle
Objectives of the Course
To learn cost elements, basic cost calculation methods in industrial enterprises and use of cost data in management decisions
Name of Lecturer(s)
Learning Outcomes
1Distinguish Operating and Production Costs
2Distribution of Costs to Cost Centers
3Calculates Total and Unit Finished Product Costs
4Calculates the relationship between cost and function of products
5Uses various cost data in business decisions
Mode of Delivery
Face to Face
Prerequisites and co-requisities
Recommended Optional Programme Components
Course Contents
Study of production cost calculations • Cost, cost elements, expense location concepts • Distribution of general production costs according to graded distribution, mathematical distribution and cross-distribution method (II distribution) • Methods for creating cost functions according to production volume cost relation • Use of costs in management decisions
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Study of production cost accounts (monitoring of production cost in accounting accounts in production enterprises
2Cost, cost elements, cost center concepts, cost of sales table
390/5000 Calculation of direct raw material and material costs (according to inventory valuation methods
4Calculation of direct labor costs, General production costs
5I. Distribution of Costs to Cost Centers, Distribution of General Production Costs by Simple Distribution Method (II Distribution)
6Distribution of general production costs according to graded distribution, mathematical distribution and cross-distribution method (II distribution)
7 Distribution of general production costs (III distribution, GPU loading rates)
8midterm exam
9Cost calculation systems according to production structure: Phase cost system (based on weighted average cost method)
10Stage Cost System (according to FIFO method), Order Cost System
11 Standard cost system and cost differences and analysis
12Methods for creating cost functions according to production volume cost relationship
13Exact, variable, normal costing methods.
14Production volume - cost - profit relationship, multiple break-even, security margin, security ratio, critical point, indifference point
15Use of costs in management decisions
16Final exam
Recommended or Required Reading
All printed publications on cost accounting and management accounting and all relevant electronic resources.
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
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Language of Instruction
Work Placement(s)
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
TOTAL WORKLOAD (hours)0
Contribution of Learning Outcomes to Programme Outcomes
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LO1  4                5   4
LO2  3     4          5   3
LO3  3     4          5    
LO4  3     5          43   
LO5  5     4          34  3
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr