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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS END 2307 COST ANALYSIS AND FEASIBILITY COMPULSORY 4 0 0 5

Offered By

Industrial Engineering

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR HASAN SELIM

Offered to

Industrial Engineering

Course Objective

The aim of the course is to provide students with information on the tools required for cost analysis, basic costing systems and the application of these costing systems in organizations with different production systems.

Learning Outcomes of the Course Unit

1   Understanding the term cost, related concepts and the classification of costs using different criteria 2   Cost analysis process and management of related risks 3   Being able to determine the raw materials, materials and labor elements used in the production of a product or service and calculating their costs. 4   To be able to establish the relationships between general production costs and the products or services produced and to apply the methods used for this purpose in cost calculations. 5   Depending on the nature of production, ability to report the costs according to the principles of order cost or phase cost systems 6   Ability to make cost analyzes by considering the risks associated with the movement from the reported costs

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Basic concepts and definitions 2 Classification of costs 3 Cost analysis process 4 Risk analysis and risk management in the cost analysis process 5 Break-even analysis 6 Raw material and material costs, stock valuation methods 7 Labor costs 8 General production costs 9 Distribution of overhead production costs: First stage 10 Distribution of overhead production costs: Second stage, Third stage 11 Basic costing systems: Order cost system 12 Order cost system 13 Stage cost system 14 Activity based costing

Recomended or Required Reading

Kamil Büyükmirza (2012). Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi Eric W. Noreen, Ray H. Garrison, Peter C. Brewer (2011). Managerial Accounting, McGraw-Hill College Osman Altuğ (2006). Maliyet Muhasebesi, Türkmen Kitabevi Feryal Orhon Basık (2012) Rekabet Stratejisinde Maliyet Yönetimi, Türkmen Kitabevi

Planned Learning Activities and Teaching Methods

Lectures and Class discussions

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCG FINAL COURSE GRADE MTE * 0.50 + FIN * 0.50 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.50 + RST * 0.50 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Midterm exam (50%) + Final exam (50%)

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

hasan.selim@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 4 56 Preparations before/after weekly lectures 14 3 42 Preparation for midterm exam 1 10 10 Preparation for final exam 1 13 13 Midterm 1 2 2 Final 1 2 2 TOTAL WORKLOAD (hours) 125

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 LO.1 2 2 LO.2 3 4 5 4 LO.3 2 3 2 4 LO.4 2 2 3 3 LO.5 3 4 4 4 LO.6