Rapor Tarihi: 13.04.2026 06:04
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Cost and Management Accounting | ENM216 | Turkish | Compulsory | 4. Semester | 3 + 0 | 3.0 | 4.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Lectures |
| Course Coordinator | Dr. Öğr. Üyesi Pınar ÇÖMEZ |
| Instructor(s) | Dr. Öğr. Üyesi Pınar ÇÖMEZ (Bahar) |
| Goals | The aim of this course is to learn the accounting records of the production enterprises, to calculate the cost of the unit product, to prepare and interpret the cost table of the sales cost, and to prepare the reports to assist the management. |
| Course Content | Calculating the first item and material cost, calculating the labor cost, calculating the general production costs, making the first distribution, making the second distribution, calculating the unit cost in the order cost method, calculating the unit cost in the stage cost method, calculating the unit cost in the standard cost method, 7 / A recording, 7 / B according to the option to make the recording |
| # | Öğrenme Kazanımı |
| 1 | Calculate cost elements |
| 2 | Expense distribution |
| 3 | Calculate unit cost |
| 4 | Making cost records |
| 5 | Preparing and interpreting cost of sales table |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Calculate the first item and material cost | |
| 2. Week | Calculate the cost of labor | |
| 3. Week | Calculate general production costs | |
| 4. Week | Calculate general production costs | |
| 5. Week | First distribution | |
| 6. Week | Make the second distribution | |
| 7. Week | Make the second distribution | |
| 8. Week | Calculate unit cost in order cost method | |
| 9. Week | Calculate unit cost in order cost method | |
| 10. Week | Calculate unit cost in phase cost method | |
| 10. Week | Customer Relations Measurement - Research Methods | Other Activities, Interview, Presentation (Preparation) |
| 11. Week | Calculate unit cost in standard cost method | |
| 12. Week | Calculate unit cost in standard cost method | |
| 13. Week | 7 / A to make the recording | |
| 14. Week | 7 / B to make the recording |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | To have theoretical and / or practical knowledge in the field of mathematics, science, social sciences, engineering and / or industrial engineering, and the ability to use this knowledge to model and solve engineering problems | ✔ | |||||
| 4 | To be individuals who are sensitive to universal and social values, have knowledge of professional and ethical responsibilities and standards used in engineering practices. | ✔ | |||||
| 7 | Ability to select and use modern techniques and tools necessary for the identification, formulation, analysis and solution of complex problems encountered in engineering applications; ability to use information technologies effectively. | ✔ | |||||
| 8 | Knowledge of business practices such as project management, risk management and change management; awareness of entrepreneurship and innovation; knowledge of sustainable development. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 |
|---|---|---|---|---|---|
| PY1 | 4 | 4 | 3 | 4 | 3 |
| PY4 | 3 | 3 | 3 | 3 | 2 |
| PY7 | 3 | 3 | 3 | 3 | 3 |
| PY8 | 1 | 1 | 1 | 1 | 1 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 3 | 42 |
|
Sınavlar |
Midterm | 1 | 20 | 20 |
| Final | 1 | 40 | 40 | |
| Total Workload | 102 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 4.0 | ||
