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Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
---|---|---|---|---|---|---|
Cost and Management Accounting | EIS139 | Elective | Master's degree | 1 | Spring | 6 |
Associate Prof. Dr. Ahmet Cemkut BADEM
1) Defines the concepts of cost
2) Explain cost and expense types.
3) know cost behavior.
4) analyze profit planning.
5) calculate the cost of materials and labor.
6) Distributes FOH to cost centers. Knows the distribution methods.
7) Calculates cost according to Order and Process Costing methods.
8) calculate cost in combined production.
9) use standard costing method in cost control.
10) know business budgets and control applications.
11) make managerial decisions by using cost information.
12) make managerial decisions by using cost information.
13) Knows contemporary costing approaches.
14) Knows contemporary costing approaches.
15) Knows contemporary costing approaches.
16) Knows contemporary costing approaches.
Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.
Face to Face
None
Not Required
Cost concepts, cost accounts and Turkish Uniform Accounting System, material costs, labor costs, manufacturing overhead costs, cost accounting systems, cost centers and cost allocation, establishment of cost allocation table, the production cost calculation methods, in order costing, process costing, the combined cost of the combined distribution of products and by-products, cost behavior and analysis, profit planning, decision making using accounting data, standard costing and variance analysis, full costing, variable costing, budgeting, corporate auditing.
Contribution of Midterm Examination to Course Grade |
30% |
---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Turkish
Not Required