Information Package / Course Catalogue
| Course Code | : EF181 |
| 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 |
Introducing the basic cost concepts and cost systems for manufacturing and service companies.
Total cost accounting systems, the cost of joint and derivative products, the cost of land and cost-volume-profit analysis, standard costing, standard installation, the calculation and analysis of deviations, deviations from the input and extracting the records of direct and deducted from the cost, income and expenses related to decision-making.
| 1. | To be able to calculate the cost elements |
| 2. | To be able to distribute the expenditure |
| 3. | To be able to recognize cost accounting systems |
| 4. | To be able to make and control cost calculations in industrial enterprises. |
| 5. | To be able to use cost information in decision making. |
| 1. | Erdoğan, Necmettin; Saban, Metin (2010), Maliyet Muhasebesi, Beta Yayıncılık, İstanbul |
| 2. | Can, Ahmet Vecdi (2003), Maliyet Muhasebesi, Sakarya Yayıncılık, Sakarya |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 4 | 3 | 98 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 14 | 2 | 16 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 3 |
OÇ-2 | 3 | 3 | 3 | 5 | 3 | 3 | 3 | 3 | 4 |
OÇ-3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 5 | 4 |
OÇ-4 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 5 | 5 |
OÇ-5 | 3 | 5 | 3 | 3 | 3 | 3 | 3 | 4 | 5 |