COURSE UNIT TITLE

: COST REDUCTION TECHNIQUES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 7014 COST REDUCTION TECHNIQUES COMPULSORY 3 0 0 6

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR SÜLEYMAN YÜKÇÜ

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Because of globalization of economy, both production and commercial businesses could not be effective on prices that are shaped in free market conditions. Although businesses can not control prices they have a significant initiative to control costs occur within company. In that, to increase profitability widening the gap between international prices and costs witihin company becomes important. For businesses, as the only way to open this gap cost reduction tecqniques gains importance.

Learning Outcomes of the Course Unit

1   Be able to analyze and shorten business processes
2   Be able to make analysis on reducing total and unit cost
3   Be able to use business' resources effectively.
4   Be able to control matarials management
5   Be able to reduce material consumption
6   Be able to save on energy and labor

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Examining fundamental cost concepts on business level.
2 Effect of costs on business decisions, change of production technologies model.
3 Accept/decline decisions of specific orders.
4 Model of effective utilization of limited business resources.
5 Accept/decline decisions to continue production of a good.
6 Accept/decline decisions to make supplemetary production
7 Relations between cost reduction, cost improving, cost cutting.
8 Traditional cost reduction techniques
9 Strategic cost reduction techniques
10 Analysis of disassembly
11 Approach of quality function
12 Utilization of outside resources
13 Kaizen costing
14 Optimization of quality costs

Recomended or Required Reading

Yönetim Muhasebesi (Yöneticiler için Muhasebe), S.Yükçü, Altın Nokta Basım Yayın Dağ,
2007
Yönetim Açısından Maliyet Muhasebesi, S.Yükçü, Altın Nokta Basım Yayın Dağ, 2011

Planned Learning Activities and Teaching Methods

Lecturing, case solving, discussions

Assessment Methods

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


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Evaluations would be made on midterm and final grades

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

suleyman.yukcu@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 12 12
Preparation for final exam 1 20 20
Preparing assignments 1 20 20
Preparing presentations 1 10 10
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 150

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51
LO.61

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

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