Information Package / Course Catalogue
Cost Management
Course Code: ISL433
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Preparing cost information related with strategical decisions which the top managers will make in medium and big sized companies

Course Content

Cost management system, the impact of cost accounting to the cost management, explaining strategic cost management concepts and current cost accounting approach, the time and activity-based costing, cost and value engineering, costs and reengineering, balanced scorecard, accounting-based performance evaluation, cost management during production environment, the effects of the accounting practices to the corparate resource planning, logistics costs, accounting practices for supply chain management, total cost of ownership.

Name of Lecturer(s)
Learning Outcomes
1.Explains basic concepts of cost management.
2.Applies activity-based costing methods.
3.Evaluates target costing and lifecycle costing.
4.Analyzes the impact of costs on decision-making.
5.Compares strategic cost management approaches.
6.Reports cost data for managerial use.
Recommended or Required Reading
1.Stratejik Maliyet Yönetimi- Prof. Dr. Rüstem HACIRÜSTEMOĞLU& Prof. Dr. Münir ŞAKRAK
2.Yönetim Muhasebesi- Prof. Dr. Süleyman YÜKÇÜ
Weekly Detailed Course Contents
Week 1 - Theoretical
Cost management system
Week 2 - Theoretical
The effect of cost management to cost accounting, strategic cost management concept and introducing the modern cost accounting approaches
Week 3 - Theoretical
The effect of cost management to cost accounting, strategic cost management concept and introducing the modern cost accounting approaches
Week 4 - Theoretical
Time activity based costing
Week 5 - Theoretical
Costs and value engineering
Week 6 - Theoretical
Costs and reengineering
Week 7 - Theoretical
Balanced Scorecards
Week 8 - Theoretical
Success evaluation based on accounting
Week 9 - Theoretical
Cost management in the field of just in time production
Week 10 - Theoretical
The effect of enterprise resource planning to accounting applications
Week 11 - Theoretical
The effect of enterprise resource planning to accounting applications
Week 12 - Theoretical
Accounting Practices for Supply Chain Management
Week 13 - Theoretical
Accounting Practices for Supply Chain Management
Week 14 - Theoretical
Total cost of possession
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination128129
TOTAL WORKLOAD (hours)125
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
5
4
3
2
3
2
2
3
2
2
OÇ-2
5
4
4
3
4
2
2
4
2
2
OÇ-3
4
4
4
3
4
2
2
4
2
2
OÇ-4
4
4
5
3
5
3
2
4
2
3
OÇ-5
4
4
4
3
5
2
2
4
2
3
OÇ-6
4
4
4
3
4
3
2
3
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026