Mechanical Engineering
Course Details
KTO KARATAY UNIVERSITY
Faculty of Engineering
Programme of Mechanical Engineering
Course Details
Faculty of Engineering
Programme of Mechanical Engineering
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| MAK5435 | Cost Accounting | 3 | Autumn | 5 | 2+0+0 | 2 | 2 |
| 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. Faruk ÜNSAÇAR |
| Instructor(s) | - |
| Instructor Assistant(s) | - |
Course Content
Definition, scope and purpose of Cost Accounting Cost, expense, expenditure, concepts, types of expenses. activity and cost expense distinction General Production Costs and General Production Expenses
Objectives of the Course
To be able to calculate the cost of the product to be produced in industrial enterprises and to have the knowledge of transferring this information to the product costs to be produced.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | |
| Support Courses | |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | Definition and objectives of cost accounting |
| 2 | Expenditure, Cost and Expenditure Concepts |
| 3 | To teach practices within the framework of internal legislation (7 / A and 7 / B Options) |
| 4 | Explaining Cost Expenditure Categories (First Material-Labor, General Production Expenses) |
| 5 | Distribution of Expenses |
| 6 | Cost System Formation |
| 7 | Full Cost, Variable Cost, Normal Cost and First Cost Concepts |
| 8 | Order Cost Method, Stage Cost Method, Standard Cost Methods |
| 9 | Cost of common and by-products |
| 10 | Activity Based Costing |
| 11 | Target Cost |
| 12 | Use of Cost Accounting Methods and Applications in Business Management |
Textbook or Material
| Resources | Maliyet Muhasebesi Umuttepe Yayınları Prof. Dr. Vasfi Haftacı 2009 |
| Maliyet Muhasebesi Umuttepe Yayınları Prof. Dr. Vasfi Haftacı 2009 |
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 | - | - |
| Final Exam | - | - |
| Total | 0 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 0 | 0 | 0 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 0 | 0 | 0 |
| Midterms | 0 | 0 | 0 |
| 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 | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 0 | ||
| Total Work Load / 30 | 0 | ||
| Course ECTS Credits: | 0 | ||