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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

CANSIN KORKMAZ

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   To be able to have knowledge about concepts related to general cost and cost accounting 2   To be able to classify expenses in enterprises 3   To be able to determine the factors affecting cost 4   To be able to analyze the factors that make up the product cost 5   To be able to examine material cost in ready-made clothing enterprises 6   To be able to examine the cost of labor in ready-made clothing enterprises 7   To be make cost controls 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 Making general cost and cost accounting definitions 2 Factors affecting cost and cost of production 3 Material cost in apparel enterprises 4 Expenditure and expenditure distribution in apparel enterprises 5 Material cost in apparel enterprises (fabric, sewing, accessory) 6 Labor cost and salary systems in apparel enterprises 7 Mid-term 8 Mid-term 9 Total cost calculations in garment enterprises and factors affecting the cost of production 10 Cost methods, from the perspective of scope, according to production pattern, time cost methods 11 Labor cost control 12 Worker circulation control 13 Unit cost account on a sample product in apparel enterprises 14 Unit cost account on a sample product in apparel enterprises 15 Final exam

Recomended or Required Reading

Prof.Dr.Ibrahim LAZOL, Maliyet Muhasebesi. 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 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

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.Cansın KORKMAZ Dokuz Eylül University Izmir Vocational School Department of Technical Programs Textile Technology Program Buca/IZMIR E-mail: cansin.korkmaz@deu.edu.tr Phone: 0232 3012620

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 1 12 Preparations before/after weekly lectures 12 1 12 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 46

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 LO.1 1 1 1 1 LO.2 1 1 1 1 LO.3 1 1 1 1 LO.4 1 1 1 1 LO.5 1 1 1 1 LO.6 1 1 1 1 LO.7 1 1 1 1 LO.8 1 1 1 1