Information Package / Course Catalogue
Cost and Management Accounting
Course Code: UTB519
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Maliyet bileşenlerini tanıyarak maliyet bilgilerinin hangi kararlarda kullanılacağını kavrayabilme,maliyet yönetim sistemlerini kullanarak ürün maliyeti hesaplayabilmek ve Maliyet muhasebesi bilgilerini çeşitli örgütsel sorunları çözmede kullanabilmektir.

Course Content

The index of this course are to develop a basic understanding on: Cost accounting and cost concepts; costing and control of materials, of labor, and of factory overhead; cost accumulation systems; characteristics of process costing system; break-even and cost-volume - profit analysis.

Name of Lecturer(s)
Assoc. Prof. Aydın GERSİL
Learning Outcomes
1.Instead of the business managers' planning, control, decision-making functions How cost information is determined, which is an important piece of information clutch,
2.Make order cost system and applications.
3.They can make the stage cost system and its applications.
4.Solve cost volume profit analysis problems.
5.Responsibility Accounting and Transfer Price
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Conceptual Framework of Cost Accounting
Week 2 - Theoretical
Classification of Expenditures
Week 3 - Theoretical
First Material and Material Expenses-Inventory Tracking
Week 4 - Theoretical
Labor Expenses
Week 5 - Theoretical
Order Cost System
Week 6 - Theoretical
Order Cost System
Week 7 - Theoretical
Phase Cost System
Week 8 - Theoretical
Cash Flow Statement
Week 9 - Theoretical
Operating Leverage
Week 10 - Theoretical
Financial Leverage
Week 11 - Theoretical
Cost Volume Profit Analysis
Week 12 - Theoretical
Business Budgets
Week 13 - Theoretical
Responsibility Accounting and TransferPrice
Week 14 - Theoretical
Current Approaches
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory3101575
Midterm Examination110111
Final Examination135136
TOTAL WORKLOAD (hours)122
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
OÇ-1
5
5
5
5
5
4
5
4
5
OÇ-2
OÇ-3
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026