Information Package / Course Catalogue
Contemporary Cost Approaches
Course Code: İKYL523
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

Calculation of unit and total product costs and determination of the position and the importance of cost control in management.

Course Content

Comparing contemporary cost accounting issues with traditional cost accounting versus handling costs of contemporary cost accounting approaches

Name of Lecturer(s)
Learning Outcomes
1.Analyzes the management of costs and the use of cost data in strategic decisions
2.Takes decisions about cost measurement and reporting
3.It gained extensive knowledge in cost management and strategic cost management.
4.It gained extensive knowledge about cost types and cost systems.
5.
6.
Recommended or Required Reading
1. Maliyet Yönetimi, Münir Şakrak, Yasa Yayınları, 1997.
Weekly Detailed Course Contents
Week 1 - Theoretical
Costs and cost accounting
Week 2 - Theoretical
Cost systems
Week 3 - Theoretical
Strategic Cost Management
Week 4 - Theoretical
Activity Based Costing
Week 5 - Theoretical
Full costing methods and management decisions
Week 6 - Theoretical
Normal costing methods and management decisions
Week 7 - Theoretical
Variable cost methods and management decisions
Week 8 - Theoretical
Logistics Costs
Week 9 - Theoretical
Target Costing
Week 10 - Theoretical
Business budgets and estimated cost method
Week 11 - Theoretical
Case studies
Week 12 - Theoretical
Case studies
Week 13 - Theoretical
Case studies
Week 14 - Theoretical
End-of-semester evaluation
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory122360
Individual Work116117
Midterm Examination116117
Final Examination132133
TOTAL WORKLOAD (hours)127
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
OÇ-1
3
1
OÇ-2
OÇ-3
OÇ-4
OÇ-5
OÇ-6
Adnan Menderes University - Information Package / Course Catalogue
2026