Information Package / Course Catalogue
Current Cost Approaches
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
Objectives of the Course

Preparation of cost information for strategic decisions to be taken by senior executives in medium and large enterprises

Course Content

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.

Name of Lecturer(s)
Learning Outcomes
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.
Recommended or Required Reading
1.1.Büyükmirza K. (2011), Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to cost accounting
Week 2 - Theoretical
Business volume- expenses - cost function
Week 3 - Theoretical
Analytical method in cost - volume relations
Week 4 - Theoretical
Accounting method in cost - volume relations
Week 5 - Theoretical
Mathematical / statistical methods in cost - volume relationships
Week 6 - Theoretical
Profit function - breakeven point analysis
Week 7 - Theoretical
Costing and pricing
Week 8 - Theoretical
Classification of costs in terms of management decisions
Week 9 - Theoretical
Standard cost system
Week 10 - Theoretical
Application of valid cost analysis in management decisions
Week 11 - Theoretical
Deviation analysis
Week 12 - Theoretical
Deviation analysis
Week 13 - Theoretical
Strategic management accounting
Week 14 - Theoretical
General Examples
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130452
Midterm Examination128129
Final Examination129130
TOTAL WORKLOAD (hours)150
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
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
Adnan Menderes University - Information Package / Course Catalogue
2026