COURSE SYLLABUS

COST MANAGEMENT AND ANALYSIS IN BUSINESSES

1	Course Title:	COST MANAGEMENT AND ANALYSIS IN BUSINESSES
2	Course Code:	IFY5305
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	1
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Ümit Gücenme Gençoğlu
16	Course Lecturers:	DOÇ. DR. MELEK EKER
17	Contactinformation of the Course Coordinator:	umitgucenme@uludag.edu.tr 0224 294 10 47
18	Website:
19	Objective of the Course:	Upgrading students about calculation of cost of goods manufactured and reporting this to the accounting and business management
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Able to explain the definition, scope and objectives of cost accounting;
2	Able to explain the treatment of cost accounts in the Uniform Chart of Accounts;
3	Able to implement cost systems and prepare cost reports;
4	Learn cost calculation methods and able to apply to different type of businesses;
5	Able to prepare cost of goods sold table;
6	Able to explain the process of determination of standard costs;
7	Able to make cost analysis;
8	Able to use cost information in business decisions;

22	Course Content:

Week	Theoretical	Practical
1	Introduction to Cost Accounting - Objectives and Conceptual Remarks
2	Cost classification
3	In terms of uniform chart of accounts, flow of cost accounts (7 / A), cost centers and coding
4	Cost of Sales Table
5	Production costs: Raw material
6	Production costs: Labor costs
7	Production costs: Overhead costs
8	Cost allocation, distribution keys and methods
9	Absorption costing-Normal costing-Direct costing-Variable costing
10	Process costing: Features and Functioning of the method
11	Process costing: Weighted average cost method-FIFO
12	Job costing-Standart costing system: Determination of standarts-variance analysis
13	Standart costing system: Cost Flow in Standart cost system and their recordings
14	Cost allocation: Joint products and byproducts

23	Textbooks, References and/or Other Materials:	Maliyet Muhasebesi-Prof İbrahim LAZOL Maliyet Muhasebesi-Assoc Prof Sait Y Kaygusuz- Lecturer Dr.Şükrü Dokur Maliyet Muhasebesi-Prof Dr Ümit Gücenmez Management and Cost Accounting-Colin Drury Cost Management-Edward J. Blocher-David E Stout-Gary Cookins
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High