
| 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 |
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.
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.
| Assoc. Prof. Aydın GERSİL |
| 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 |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 3 | 10 | 15 | 75 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 35 | 1 | 36 |
| TOTAL WORKLOAD (hours) | 122 | |||
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 | |||||||||