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ISL2004 | Cost Analysis | 3+0+0 | ECTS:4 | Year / Semester | Spring Semester | Level of Course | First Cycle | Status | Compulsory | Department | DEPARTMENT of INDUSTRIAL ENGINEERING | Prerequisites and co-requisites | None | Mode of Delivery | Face to face | Contact Hours | 14 weeks - 3 hours of lectures per week | Lecturer | Prof. Dr. Hasan ABDİOĞLU | Co-Lecturer | | Language of instruction | Turkish | Professional practise ( internship ) | None | | The aim of the course: | To understand the cost calculation methods and cost analysis methods |
Learning Outcomes | CTPO | TOA | Upon successful completion of the course, the students will be able to : | | | LO - 1 : | Must be able to gain the ability to design a system, a product or a process to meet the desired requirements. | 2,11 | | LO - 2 : |
Gain the ability to identify, define, analyze, model and solve industrial engineering problems. | 2,11 | | LO - 3 : |
Gain the skills to use the techniques, skills and modern tools required for industrial engineering applications. | 2,11 | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | |
Basic concepts, espensess's types, examination of materaial costs, Examination of labor costs, Examination of overheads costs, cost allocation, cost calculation methods, Break-even analysis, operating budgets, cost estimation methods, Standart costing, Decision-making proceses. |
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Course Syllabus | Week | Subject | Related Notes / Files | Week 1 | Basic concepts | | Week 2 | Cost calculation methods | | Week 3 | expense types | | Week 4 | Material consumption | | Week 5 | Labor cost | | Week 6 | General production costs | | Week 7 | Cost distributions | | Week 8 | Main product, compound product, side product | | Week 9 | Midterm exam | | Week 10 | Order cost method | | Week 11 | Stage cost method | | Week 12 | Standard cost method | | Week 13 | Break-even analysis | | Week 14 | Operating budgets | | Week 15 | homework | | Week 16 | Final exam | | |
Method of Assessment | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | Mid-term exam | 9 | 4/2025 | 90 | 50 | End-of-term exam | 16 | 6/2025 | 90 | 50 | |
Student Work Load and its Distribution | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | Yüz yüze eğitim | 3 | 14 | 42 | Sınıf dışı çalışma | 2 | 14 | 28 | Arasınav için hazırlık | 10 | 1 | 10 | Arasınav | 1 | 1 | 1 | Uygulama | 1 | 14 | 14 | Ödev | 1 | 10 | 10 | Kısa sınav | 1 | 1 | 1 | Dönem sonu sınavı için hazırlık | 13 | 1 | 13 | Dönem sonu sınavı | 1 | 1 | 1 | Total work load | | | 120 |
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