Information Package / Course Catalogue
Cost Accounting
Course Code: MVU209
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 1
Credit: 4
Lab: 0
ECTS: 3
Objectives of the Course

It is aimed that these derste students should be able to show the cost calculations required for the management to make decisions in an enterprise, to determine the cost of produced goods and services, cost control, to determine and examine cost - efficiency standards.

Course Content

Cost concepts and cost calculation methods.

Name of Lecturer(s)
Learning Outcomes
1.Calculation of cost elements
2.Do not distribute expenses
3.Unit cost calculation
4.Define the basic cost concepts used in cost analysis.
5.Make cost records
Recommended or Required Reading
1.Textbook, Supplementary Books, Lecture Notes, and Other Resources
Weekly Detailed Course Contents
Week 1 - Theoretical & Practice
Basic concepts
Week 2 - Theoretical & Practice
Review of Expenses
Week 3 - Theoretical & Practice
Associating Expenses with Products
Week 4 - Theoretical & Practice
Cost Accounting Recording System
Week 5 - Theoretical & Practice
Cost Calculation Methods (Systems)
Week 6 - Theoretical & Practice
Separation of Expense Centers in Expense Distribution
Week 7 - Theoretical & Practice
Order Cost Method
Week 8 - Theoretical & Practice
Phase Cost Method
Week 9 - Theoretical & Practice
Phase Cost Method
Week 10 - Theoretical & Practice
Standard Cost Method
Week 11 - Theoretical & Practice
Full Cost, Normal Cost and Variable Cost Methods
Week 12 - Theoretical & Practice
Cost Management System
Week 13 - Theoretical & Practice
Cost Systems Applicable to Management Decisions
Week 14 - Theoretical & Practice
Business Budgets, Stock Planning and Control
Assessment Methods and Criteria
Type of AssessmentCountPercent
Attending Lectures1%10
Quiz1%10
Midterm Examination1%20
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Lecture - Practice140114
Midterm Examination1527
Final Examination110212
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
1
5
4
5
2
4
3
3
2
3
OÇ-2
1
5
3
4
3
5
3
5
3
3
OÇ-3
2
5
3
4
3
5
4
5
3
4
OÇ-4
1
5
3
3
2
4
3
4
2
3
OÇ-5
2
5
3
4
3
5
4
4
2
4
Adnan Menderes University - Information Package / Course Catalogue
2026