Course Information

Course Name	Turkish	Maliyet Muhasebesi
	English	Cost Accounting
Course Code	TEK 485E	Credit	Lecture (hour/week)	Recitation (hour/week)	Laboratory (hour/week)
Semester	7	3	3	-	-
Course Language		English
Course Coordinator		Emel Önder Karaoğlu
Course Objectives		For engineering students; 1.To give knowledge to be used in the systematic analysis of the factors that are either the source of manufacturing costs or effective parameters on them, and to evaluate the financial status and operations of the plants. 2.To teach the ways and methods to calculate manufacturing unit costs, 3.To teach the ways to utilize cost accounting data for controlling, planning and decision making in plant operations.
Course Description		Fundamental cost concept & accounting. Financial statements. Cost structure and classification. Direct & indirect material costs, labor cost & wage systems and manufacturing overheads. Cost allocation. Job and process cost accounting systems. Some important issues of managerial accounting related to decision making, planning and control processes.
Course Outcomes		Students who pass the course will be able to have: 1.an ability to analyze the manufacturing costs’ structures and their influence mechanism of the product cost and to solve the related manufacturing problems, 2.an understanding of the content of financial tables and the ability to evaluate the term activities and financial positions of the companies, 3.the knowledge and ability to calculate unit product cost, 4.ability to utilize cost accounting data for controlling, planning and decision making in plant operations in the responsibility of professions and ethics.
Pre-requisite(s)		-
Required Facilities		-
Other		-
Textbook		1. Emel Önder Karaoğlu, “Cost Accounting- Course Notes”, İstanbul 2023 (being prepared) 2. Fariborz (Fred) Tayyari, Cost Analysis for Engineers and Scientists, 1st Edition, by CRC Press, © 2022 Taylor & Francis Group, LLC. ISBN: 978-0-429-43216-3 (ebk); DOI: 10.1201/9780429432163
Other References		3. Lee, Joosung J., and Insue Kim. “Engineering Accounting”, Nova Science Publishers, Incorporated, 2012. 4. Takebira, U. M. (2016). Proficient costing procedure of a garment from yarn to consumer. American Scientific Research Journal for Engineering, Technology, and Sciences, 85-102. 5. The Garment Costing Guide: for small firms in value chains, International Trade Center,2022, from: https://intracen.org/resources/publications/garment-costing ) 6. H. H.A. Hergeth (1996) Costing in Textiles, The Journal of The Textile Institute, 87:3, 98-106, DOI: 10.1080/00405009608659119 7. Emel Önder, “Maliyet Muhasebesi Ders Notları”, 2009-2010. 8. Cudi Tuncer Gürsoy, “Yönetim ve Maliyet Muhasebesi”, Beta Basım Yayım Dağıtım A.Ş., Y.No. 917, İstanbul 1999. 9. Walther, L. M., & Skousen, C. J. (2009). Managerial and cost accounting. Bookboon.

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