COURSE UNIT TITLE

: GARMENT COST CALCULATIONS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
GIY 4229 GARMENT COST CALCULATIONS COMPULSORY 2 0 0 2

Offered By

Textile Technology

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

MÜJGAN BAYSAL

Offered to

Textile Technology

Course Objective

Definition and classification of expenditures in apparel industry, cost calculation methods, cost calculation, determining the selling price of the goods.

Learning Outcomes of the Course Unit

1   1.To be able to have knowledge about concepts related to general cost and cost accounting
2   2.To be able to classify expenses in enterprises
3   3.To be able to determine the factors affecting cost
4   4.To be able to analyze the factors that make up the product cost
5   5.To be able to examine material cost in ready-made clothing enterprises
6   6.To be able to examine the cost of labor in ready-made clothing enterprises
7   7.To be make cost controls
8   8.To be able to make a unit cost account on a sample product in garment operation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Cost accounting principles and concepts.
2 Classification of costs.
3 Material, labor, general manufacturing costs.
4 Distribution of expenses.
5 Cost systems (stage and order costing system).
6 Product cost in the garment industry.
7 Product cost in the garment industry.
8 Mid-term
9 Cost calculations in apparel.
10 Cost calculations in apparel.
11 Cost calculations in apparel.
12 Stock valuation methods.
13 Examples of stock valuation methods.
14 Labor systems.
15 Unit cost account on a sample product in apparel enterprises.
16 Final exam

Recomended or Required Reading

Textilebook(s);
1.Yusuf Yavaş, ''Örme Kumaş Sektöründe Birim Maliyet Hesaplama''Istanbul Ticaret Üniversitesi,Sosyal Bilimler Ens.Y.Lisans Tezi,Istanbul,Mart,2013.
2.Fevza Dayanıklı, ''Dokuma Konfeksiyon Işletmelerinde Üretim Parametrelerinin Hesaplanması üzerine Bir Bilgisayar Programının Geliştirilmesi '', DEÜ.Fen Bilimleri Ens.,Y.Lisans Tezi,Izmir,Temmuz,2009.
3.Gülseren Karabay,'' Bir Konfeksiyon Işletmesinde Üretim Planlaması ve Optimizasyonu'', DEÜ.Fen Bilimleri Ens.,Doktora Tezi,Izmir,Nisan,2010.
4.Arif Öksüz, ''Tekstil Sektöründe Ürün Maliyetinin Hesaplanması ve Maliyet Kontrolü'', Kahramanmaraş Üniversitesi, Sosyal Bilimler Ens.,Y.Lisans Tezi,Kahramanmaraş,Ocak,2008.
5.Prof.Dr. Ahmet Türel, ''Maliyet Muhasebesi'', I.Ü.Açık ve Uzaktan Eğitim Fakültesi.
6.Vedat Özyazgan,''Hazır Giyim Sanayinde Maliyet Yöntemi'', ABMYO Dergisi,2011.
7.Emine Rümeysa Eren,''Hazır Giyim Sektöründe Ürün Birim Maliyetinin Hızlı Tahminlenmesi'', Ege Üniversitesi Fen Bilimleri Ens.Y.Lisans Tezi,Izmir,2016.
8.Istanbul Tekstil ve Konfeksiyon Ihracatcı Birlikleri(2004).Tekstil ve Konfeksiyon Sektörü Maliyet Bileşenleri, Araştırma Raporu,Istanbul.
9.Prof.Dr.Emel Önder, ''Maliyet Muhasebesi'', Ders Notları, ITÜ Tekstil Mühebdisliği Bölümü,Istanbul,2008.
10.MEB Kız Teknik Öğretim Genel Müdürlüğü,''Mesleki Hesaplamalar''Ders Kitabı,Istanbul,1994.
11.MEB Giyim Üretim Teknolojisi, ''Üretim Organizasyonu-2'',Ankara,2015.



Materials: Instructors notes, Academic papers.

Planned Learning Activities and Teaching Methods

1 .Course
2 . Application

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

The success of the student will be evaluated by measuring the 8 Learning Outcomes and plus with the Midterm Exams, Final and Make-Up Exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course.

Contact Details for the Lecturer(s)

Lec.Müjgan BAYSAL
Dokuz Eylül University
Izmir Vocational School
Textile Clothing Footwear and Leather Department
Textile Technology Program
Buca/IZMIR
E-mail: mujgan.baysal@deu.edu.tr
Phone: 0232 3012617

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 2 28
Preparations before/after weekly lectures 14 1 14
Preparation for midterm exam 1 5 5
Preparation for final exam 1 5 5
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 54

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.11111
LO.21111
LO.31111
LO.41111
LO.51111
LO.61111
LO.71111
LO.81111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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