Information Package / Course Catalogue
Cost Management
Course Code: İŞLT410
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.To calculate cost and function relationship of products.
2.To state the selling price of the products by using various cost data.
3.To calculate the costs that will occur as long as a purchased good is kept.
4.To calculate the success results of the managers by using main financial statements.
5.
Recommended or Required Reading
1.Rüstem HACIRÜSTEMOĞLU ve Münir ŞAKRAK, Stratejik Maliyet Yönetimi.
Weekly Detailed Course Contents
Week 1 - Theoretical
Cost Management System
Week 2 - Theoretical
The Effect of Cost Management to Cost Accounting
Week 3 - Theoretical
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 Value Engineering
Week 7 - Theoretical
Balanced Scorecards
Week 8 - Theoretical
Success Evaluation Based On Accounting
Week 9 - Intermediate Exam
Midterms
Week 10 - Intermediate Exam
Midterms
Week 11 - Theoretical
Cost Management In The Field of Just In Time Production
Week 12 - Theoretical
The Effect of Enterprise Resource Planning to Accounting Applications
Week 13 - Theoretical
Accounting Practices for Supply Chain Management
Week 14 - Theoretical
Accounting Practices for Supply Chain Management
Week 15 - 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 - Theory130339
Individual Work130226
Midterm Examination127128
Final Examination131132
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
PÇ-11
PÇ-12
PÇ-13
PÇ-14
PÇ-15
OÇ-1
3
3
2
4
3
4
4
3
2
2
3
2
OÇ-2
3
4
3
3
2
3
4
3
2
2
3
2
OÇ-3
3
3
2
2
3
4
4
3
2
2
3
2
OÇ-4
3
4
3
4
2
4
4
3
2
2
3
2
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026