Strategic Cost Management
Auditing, Accounting and Finance
Institute of Social Sciences
Second Cycle (Master's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Strategic Cost Management | DMF126 | Elective | Master's degree | 1 | Spring | 5 |
Name of Lecturer(s)
Prof. Dr. Vasfi HAFTACI
Associate Prof. Dr. Ahmet Cemkut BADEM
Learning Outcomes of the Course Unit
1) Comprehends traditional and advanced production systems
2) Comprehends cost management systems in traditional production systems.
3) Comprehends cost management systems in advenced production systems.
4) Recognize importance of cost management with strategicly.
Program Competencies-Learning Outcomes Relation
Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Not Required
Course Contents
Candidates are provided with in-depth knowledge on fundamentals of strategic cost management, target costing, quality management and quality costs, JIT costing, activity based costing, product life cycle costing, Kaizen costing.
Weekly Schedule
1) Cost Concept and Related Concepts2) Cost management systems in traditional production environments
3) Cost management systems in traditional production environments
4) Cost management systems in traditional production environments
5) Relationships between variable costing, absorption costing, direct costing, normal costing
6) Relationships between variable costing, absorption costing, direct costing, normal costing
7) Relationships between variable costing, absorption costing, direct costing, normal costing
8) Midterm examination/Assessment
9) Just in time costing
10) Just in time costing
11) Activity based costing
12) Activity based costing
13) Target costing
14) Product life – cycle costing
15) Costing and its relations with planning, decision making and control
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required