Cost Management(G332)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| G332 | Cost Management | 6 | 3 | 0 | 0 | 3 | 5 |
| Prerequisites | G231 |
| Admission Requirements | G231 |
| Language of Instruction | Turkish |
| Course Type | Elective |
| Course Level | Bachelor Degree |
| Course Instructor(s) | Rüstem HACIRÜSTEMOĞLU rhacirustemoglu@gsu.edu.tr (Email) |
| Assistant | |
| Objective | The objective of the course is to inform students on advanced cost accounting techniques. |
| Content |
Traditional cost accounting techniques Allocation of factory overhead Introduction to contemporary cost accounting techniques Activity based costing Activity based management Activity based budgeting Target costing and pricing decisions Just in time production Theory of constraints Quality costs Cost reduction techniques Strategic management accounting |
| Course Learning Outcomes |
This course will provide to 1. Have information on basic concepts of advanced topics in cost accounting. 2. Identify and analyze contemporary cost accounting techniques. 3. Understand cost reduction techniques used by manufacturing companies and develop cost strategies. 4. Have information on differences between traditional cost accounting systems and contemporary cost accounting systems and implement contemporary cost accounting systems in manufacturing companies. 5. Understand how cost accounting information used for reaching company’s targets and strategies. |
| Teaching and Learning Methods | |
| References |
* Maliyet Muhasebesinde Güncel Yaklaşımlar-Rüstem Hacırüstemoğlu, Münir Şakrak. ** Cost Management: A Strategic Emphasis-Edward Blocher, David E. Stout, Gary Cokins, Kung Chen. |
Theory Topics
| Week | Weekly Contents |
|---|
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Toplam | 0 | 0 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Toplam | 0 | 0 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Total Workload | 0 | ||
| Total Workload / 25 | 0,00 | ||
| Credits ECTS | 0 | ||