Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
COST MANAGEMENT AETY210 4. Semester 0 + 0 0 6.0

Prerequisites None

Language of Instruction Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Mode of delivery
Course Coordinator
Instructors
Assistants
Goals By establishing a connection between strategic management and cost management; to introduce students to the main issues and approaches related to cost management from a strategic point of view.
Course Content Value Concept, Value-Creating and Non-Value-Creating Activities, Strategy Concept, Strategic Management, Key Topics of Strategic Cost Management; Value Chain Analysis, Strategic Positioning Analysis, Cost Factor Analysis, Approaches Supporting Strategic Cost Management; Activity Based Costing, Product Life Cycle Costing, Target Costing, Just-in-Time Production Approach, Economic Value Added Approach, Quality Costs.
Learning Outcomes 1) It enables students to have a long-term strategic perspective on the fundamental issues of cost management.
2) It enables them to understand the effects of different competitive strategies on cost management decisions.
3) To be able to use cost information in decision making.
4) To be able to make and control cost calculations in industrial enterprises.

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Value Concept, Value-Creating and Non-Value-Creating Activities. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
2. Week Strategy Concept, Strategic Management. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
3. Week Strategic Cost Management: Definition and Historical Development. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
4. Week Value Chain Analysis. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
5. Week Strategic Positioning Analysis. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
6. Week Cost Factor Analysis. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
7. Week Activity Based Costing. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
8. Week Midterm. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
9. Week Product Life Cycle Costing. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
10. Week Target Costing. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
11. Week Just-in-Time Production Approach. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
12. Week Kaizen Costing. Lecture
Brainstorming
Storyline
Homework
13. Week Economic Added Value Approach. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)
14. Week Quality Costs Strategic Performance Measurement. Lecture
Brainstorming
Storyline
Presentation (Including Preparation Time)

Sources Used in This Course
Recommended Sources
Hacırüstemoğlu, Rüstem ve Münir Şakrak. Maliyet Muhasebesinde Güncel Yaklaşımlar. İstanbul: Türkmen Kitabevi, 2002.

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3DK4
PY155555
PY250000
PY350000
PY450000
PY550000

*DK = Course's Contrubution.
0 1 2 3 4 5
Level of contribution None Very Low Low Fair High Very High
.

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
. 14 6
Course Duration (Total weeks*Hours per week) 14 6
Midterm Exam 1 1
Time to prepare for Midterm Exam 3 2
Final Exam 1 1
Time to prepare for Final Exam 3 2
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
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Course Information