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 |
|---|---|---|---|---|---|---|---|
| MAK6435 | Cost Accounting | 3 | Spring | 6 | 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 | - |
| Instructor(s) | - |
| Instructor Assistant(s) | - |
Course Content
Cost Concepts, Income Statement, Cost of Sales Table, Cost Types, Cost Distribution, Order Cost System, Phase Cost System, Activity Based Costing and Standard Cost System.
Objectives of the Course
The aim of this course is to explain the strategic use of accounting information for the success of the enterprise and service enterprises, to explain cost types, cost items, cost centers and cost distribution methods, cost of manufactured products and cost tables of manufactured products and production cost report, costing in production and service enterprises system, order cost system, stage cost system, to define and explain the mixed cost system.
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 | Maliyet muhasebesinin tanımı |
| 2 | Parça bazında maliyetlendirme I |
| 3 | Parça bazında maliyetlendirme II |
| 4 | Süreç bazında maliyetlendirme |
| 5 | Faaliyet tabanlı maliyetlendirme I |
| 6 | Faaliyet tabanlı maliyetlendirme II |
| 7 | Ara sınav |
| 8 | Maliyet-hacim-kar analizi |
| 9 | Kısa vadeli işletme kararları |
| 10 | Yatırım kararları |
| 11 | Ana bütçe |
| 12 | Esnek bütçe |
| 13 | Performans değerlendirmesi |
| 14 | Proje sunumları |
Textbook or Material
| Resources | Charles T. Horngren, Srikant M. Datar and Madhav Rajan (2011). Cost Accounting, 14 / E, Prentice Hall, USA. |
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 | ||