Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
9204037262016Cost Management and Analysis Elective124
Level of Course Unit
Second Cycle
Language of Instruction
Turkish
Objectives of the Course
The aim of this course is to teach the basic concepts of cost analysis and the methods that are used in cost management.
Name of Lecturer(s)
Prof. Dr. Türker SUSMUŞ
Learning Outcomes
1To be able to understand basic concepts of cost analysis and classification of costs.
2To be able to understand the allocation of costs.
3To be able to understand the inventory valuation methods.
4To be able to understand the cost systems.
Mode of Delivery
Distance Learning
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Concepts of Cost Accounting, Managerial Accounting and Cost Management, Introduction to Cost Analysis: Concepts of Cost, Classification of Costs, Allocation of Costs, Specific Order Cost System, Process Cost System, Inventory Valuation Methods, Cost Management Systems, Activity Based Costing, Product Life Cycle Costing, Target costing, Just In Time Costing, Kaizen Costing,
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Concepts of Cost Accounting, Managerial Accounting and Cost Management,
2Introduction to Cost Analysis: Concepts of Costs,
3 Introduction to Cost Analysis: Classification of Costs,
4 Introduction to Cost Analysis: Allocation of Costs,
5 Specific Order Cost System,
6 Process Cost System,
7 Inventory Valuation Methods,
8 Midterm
9 Cost Management Systems,
10 Uniform Costing,
11Activity Based Costing
12 Product Life Cycle Costing,
13 Target Costing,
14 Just In Time Costing,
15Kaizen Costing,
16Final Exam
Recommended or Required Reading
ERDEN, S., A. (2004) Üretim Ortamları, Maliyet Yönetim Sistemleri İlişkisi ve Stratejik Maliyet Yönetimi, Türkmen Kitabevi, İstanbul.
Planned Learning Activities and Teaching Methods
Activities are given in detail in the sections of "Assessment Methods and Criteria" and "Workload Calculation".
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Sınavı1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination122
Final Examination122
Attending Lectures16348
Individual Study for Mid term Examination10220
Individual Study for Final Examination20240
TOTAL WORKLOAD (hours)112
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
LO1      3 524
LO2        424
LO3      4 444
LO4      4 444
* 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