Industrial Engineering
Course Details
KTO KARATAY UNIVERSITY
Faculty of Engineering and Natural Science
Programme of Industrial Engineering
Course Details
Faculty of Engineering and Natural Science
Programme of Industrial Engineering
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 15261614 | Cost analysis | 2025 | Spring | 8 | 3+0+0 | 0 | 5 |
| Course Type | Elective |
| Course Cycle | Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6) |
| Course Language | Turkish |
| Methods and Techniques | - |
| Mode of Delivery | Face to Face |
| Prerequisites | - |
| Coordinator | Prof. Murat DARÇIN |
| Instructor(s) | Asst. Prof. Şule ERYÜRÜK |
| Instructor Assistant(s) | - |
Course Instructor(s)
| Name and Surname | Room | E-Mail Address | Internal | Meeting Hours |
|---|---|---|---|---|
| Asst. Prof. Şule ERYÜRÜK | A-306 | [email protected] | 7537 | Tuesday 11.50-12.35 |
Course Content
Cost management; Cost classifications; Material costs; Labor costs; General production costs; Flexible budgets; Order costs; Stage costs; Standard costing; Cost recording system; Cost calculations
Objectives of the Course
To constitute of the knowledge saving about core in industrial companies for the costs control and audit; To give the cost accounting concepts; To bring in cost accounting and cost integration ability
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | X |
| Support Courses | |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Relationships between Course Learning Outcomes and Program Outcomes
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Program Learning Outcomes | Level |
|---|---|---|
| P1 | Knowledge of mathematics, natural sciences, fundamental engineering, computational sciences, and industrial engineering-specific subjects; the ability to apply this knowledge to solve complex industrial engineering problems. | 5 |
| P2 | The ability to define, formulate, and analyze complex industrial engineering problems using fundamental science, mathematics, and engineering knowledge, while keeping in mind the relevant UN Sustainable Development Goals. | 5 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | Explain basic cost terms and concepts. | P.1.50 | 1 |
| O2 | Separate the fixed and variable components of a cost item. | P.1.51 | 1 |
| O3 | Use cost information in short-term managerial decisions such as make-or-buy decisions and scarce resource analysis. | P.1.52 | 1 |
| O4 | Allocate service department costs to production departments. | P.1.53 | 1 |
| O5 | Explain basic cost terms and concepts. | P.2.76 | 1 |
| O6 | Prepare the cost of goods sold statement for manufacturing companies. | P.2.77 | 1 |
| O7 | Separate the fixed and variable components of a cost item. | P.2.78 | 1 |
| O8 | Use cost information in short-term managerial decisions such as make-or-buy decisions and scarce resource analysis. | P.2.79 | 1 |
| O9 | Allocate service department costs to production departments. | P.2.80 | 1 |
| ** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7 | |||
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | Business and Accounting Basic Concepts; Business Definition and Business Types, General Accounting, Financial Accounting, Cost Accounting, Management Accounting |
| 2 | Costs Classification |
| 3 | Materials Costs |
| 4 | Labor Costs |
| 5 | General Manufacturing Costs |
| 6 | General Manufacturing Costs Flexible Budgets |
| 7 | Order Costing |
| 8 | Midterm |
| 9 | Standard Costing |
| 10 | Formulized Costing |
| 11 | Formulized Costing |
| 12 | Combined Costing |
| 13 | Combined Costing |
| 14 | Cost Record System |
| 15 | Cost recording system |
Textbook or Material
| Resources | Cost Accounting: A managerial Emphasis by Horngren, Datar, Foster, Rajan, Ittner PearsonPrentice Hall, 14th edition. |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Laboratory | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Seminar | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | 1 | 40 (%) |
| Final Exam | 1 | 60 (%) |
| Total | 100 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 14 | 3 | 42 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 14 | 3 | 42 |
| Midterms | 1 | 30 | 30 |
| Quiz | 0 | 0 | 0 |
| Homework | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Workshop | 0 | 0 | 0 |
| Presentation/Seminar Preparation | 0 | 0 | 0 |
| Fieldwork | 0 | 0 | 0 |
| Final Exam | 1 | 36 | 36 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 150 | ||
| Total Work Load / 30 | 5 | ||
| Course ECTS Credits: | 5 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P1 | P2 |
|---|---|---|---|
| O1 | Explain basic cost terms and concepts. | 5 | - |
| O2 | Separate the fixed and variable components of a cost item. | 5 | - |
| O3 | Use cost information in short-term managerial decisions such as make-or-buy decisions and scarce resource analysis. | 5 | - |
| O4 | Allocate service department costs to production departments. | 5 | - |
| O5 | Explain basic cost terms and concepts. | - | 5 |
| O6 | Prepare the cost of goods sold statement for manufacturing companies. | - | 5 |
| O7 | Separate the fixed and variable components of a cost item. | - | 5 |
| O8 | Use cost information in short-term managerial decisions such as make-or-buy decisions and scarce resource analysis. | - | 5 |
| O9 | Allocate service department costs to production departments. | - | 5 |