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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ISL 3014 STRATEGIC COST MANAGEMENT ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR SÜLEYMAN YÜKÇÜ

Offered to

Business Administration Business Administration

Course Objective

Preparing cost information related with strategical decisions which the top managers will make in medium and big sized companies.

Learning Outcomes of the Course Unit

1   To calculate costs according to activity based costing by using keys based on time 2   To calculate cost and function relationship of products 3   To state the selling price of the products by using various cost data 4   To calculate the costs that will occur as long as a purchased good is kept 5   To calculate the success results of the managers by using main financial statements

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Cost management system 2 The effect of cost management to cost accounting, strategic cost management concept and introducing the modern cost accounting approaches 3 Time activity based costing 4 Costs and value engineering 5 Costs and reengineering 6 Balanced cards 7 Success evaluation based on accounting 8 Mid-term exam 9 Mid-term exam 10 Cost management in the field of just in time production 11 The effect of enterprise resource planning to accounting applications 12 Logistics costs 13 Accounting applications related with supply chain management 14 Total cost of possession

Recomended or Required Reading

Stratejik Maliyet Yönetimi- Prof. Dr. Rüstem HACIRÜSTEMOĞLU& Prof. Dr. Münir ŞAKRAK Stratejik Maliyet Yönetimi- Prof. Dr. Reşat KARCIOĞLU Yönetim Muhasebesi- Prof. Dr. Süleyman YÜKÇÜ

Planned Learning Activities and Teaching Methods

Lecturing, problem solving, case study

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 20 20 Preparation for final exam 1 19 19 Midterm 1 1 1 Final 1 1 1 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 PO.12 PO.13 PO.14 PO.15 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1