TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) analyze the up-to-dateness of comprehensive information about the applications of cost methods. 2) follow up pricing decisions and policies. 3) evaluate the applicability of modern costing methods.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION	Information will be given on the concept of cost, cost calculation methods, efficiency calculation and work time study. Students will gain the ability to calculate the cost of a product that is mass-produced in apparel or produced to order, and to determine the selling price. Within the scope of the course; production planning and costing, standard costing system, new approaches in cost management, target costing, kaizen costing, quality costs in the product life cycle and activity-based costing will be discussed.
COURSE CONTENTS	WEEK TOPICS 1st Week The Effect of Full, Variable, Normal Costing Method and Results on Financial Statements 2nd Week Case Studies on the Effect of Full, Variable, Normal Costing Method and Results on Financial Statements 3rd Week Distribution of Differences in Standard Cost Method and Its Effect on Financial Analysis Results 4th Week Case Studies on the Distribution of Differences in Standard Cost Method and its Effect on Financial Analysis Results 5th Week Cost-Volume-Profit Analysis 6th Week Case Studies on Cost-Volume-Profit Analysis 7th Week Pricing Policy and Decisions 8th Week Pricing Policy and Decisions 9th Week Budgeting and Budget Control 10th Week Case Studies 11th Week Transfer Pricing Policies 12th Week Transfer Pricing Methods 13th Week The Role and Importance of Costing Methods in Determining Transfer Price 14th Week Article Reviews and Presentations on All Topics
RECOMENDED OR REQUIRED READING	Gürdal, K. (2007). Maliyet Yönetiminde Güncel Yaklaşımlar. Ankara: Siyasal Kitabevi. Tokatlıoğlu, M. (2017). Fayda ? Maliyet Analizi. Ekin Yayınevi.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Case Study,Problem Solving,Practice,Project,Report Preparation,Presentation
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Total(%) 40 Contribution of In-term Studies to Overall Grade(%) 40 Contribution of Final Examination to Overall Grade(%) 60 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 2 5 10 Preparation for Quiz Individual or group work 14 14 196 Preparation for Final exam 1 20 20 Course hours 14 3 42 Preparation for Midterm exam 2 5 10 Laboratory (including preparation) Final exam 1 12 12 Homework 2 5 10 Total Workload 300 Total Workload / 30 10 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No