
| Course Code | : UTİ426 |
| 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 | : 6 |
Preparation of cost information for strategic decisions to be taken by senior executives in medium and large enterprises
This course generally covers cost-volume relations, determination of cost-volume relationship, cost-volume-profit (MHK) analysis, MHK analysis in special cases, cost analysis as a management decision tool, standard costs and deviation analysis.
| 1. | To be able to make cost-profit analysis in production companies. |
| 2. | To be able to make expense analysis in production companies. |
| 3. | To be able to apply the standard cost system in production companies. |
| 4. | To be able to perform deviation analysis. |
| 5. | To be able to make accounting records of deviation analysis. |
| 1. | 1.Büyükmirza K. (2011), Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 13 | 0 | 3 | 39 |
| Individual Work | 13 | 0 | 4 | 52 |
| Midterm Examination | 1 | 28 | 1 | 29 |
| Final Examination | 1 | 29 | 1 | 30 |
| TOTAL WORKLOAD (hours) | 150 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | PÇ-13 | PÇ-14 | PÇ-15 | |
OÇ-1 | 3 | 2 | 4 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | |
OÇ-2 | 3 | 3 | 3 | 3 | 5 | 5 | 4 | 2 | 5 | 4 | 5 | 2 | 3 | 5 | |
OÇ-3 | 4 | 3 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | |
OÇ-4 | 3 | 3 | 3 | 4 | 5 | 3 | 5 | 3 | 5 | 4 | 5 | 4 | 5 | 4 | |
OÇ-5 | 3 | 3 | 3 | 5 | 3 | 5 | 4 | 5 | 4 | 4 | 5 | 4 | 5 | 5 | |