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| ORE5060 | Costs and Cost Components in Forest Product | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of FOREST INDUSTRY ENGINEERING | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face, Group study | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Doç. Dr. İlker AKYÜZ | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To determine factors affecting cost in forest products industry enterprises, to describe optimum cost system |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | understand and recognize cost, cost accounting, aims of cost accounting. | 3,4,5,6,7,8,9,10,11 | 1 | | PO - 2 : | recognize expense, spending, what the financial information systems are and use them in application. | 3,5,6,7,9,10,11 | 1,2 | | PO - 3 : | comment which cost entry expresses what by classifying costs. | 3,6,8,9,10,11 | 1 | | PO - 4 : | learn what production expenses are and can recognize these types of expenses among the others. | 3,4,6,7,8,9,10,11 | 1 | | PO - 5 : | recognize direct raw materials and supplies expenses and computing costs and they can compute cost with these informations in application. | 3,5,6,8,9,10,11 | 1,2,3 | | PO - 6 : | the students can compute a product cost by arranging cost table. | 4,5,7,8,9,10 | 1,3 | | PO - 7 : | learn what the methods of stock control and compute the cost of sold and stock goods by using most suitable stock control method for enterprise. | 3,4,5,6,8,10 | 1 | | PO - 8 : | recognize and understand direct labour expenses, activity axpenses and types, general production expenses. | 3,4,5,6,7,8,9,12 | 1,2,3 | | PO - 9 : | recognize what the cost systems are and use them in application. | 3,4,5,6,7,9,11 | 1 | | PO - 10 : | learn and recognize computing the price of sold goods. | 3,5,6,7,8,10,11 | 1 | | 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), PO : Learning Outcome | | |
| General introduction to cost and production. Components of production cost. Calculation of sorting and position of cost components. Calculation of sold good. Cost-productivity analysis. Practices in forest products industries |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Definition of Cost Accounting and Aims | | | Week 2 | The Importance of Cost in Forest Products Industry | | | Week 3 | Cost Types in forest Products Industry | | | Week 4 | Cost Factors Using for Management Decisions in Forest Products Industry | | | Week 5 | Forming Cost Table of Sales | | | Week 6 | Production Costs in Forest Products Industry and Application | | | Week 7 | Cost Distributions in Forest Products Industry | | | Week 8 | Mid-term exam | | | Week 9 | Practicable Cost Methods in Forest Products Industry | | | Week 10 | Cost Methods to Production Method | | | Week 11 | Using Costs in Enterprise? Decisions | | | Week 12 | Cost Budgeting in Enterprises | | | Week 13 | Labor Costs in Forest Products Industry | | | Week 14 | Broken Product, Defective Product, and Decrease Terms in Forest Products Industry | | | Week 15 | Cost Computations in Forest Products Industry | | | Week 16 | End-of-term exam | | | |
| 1 | Lazol, İ., Maliyet Muhasebesi,Ekin Kitabevi, Bursa | | | |
| 1 | Can, A,V., Maliyet Muhasebesi Ders Notları, Sakarya Kitabevi, 2003, Sakarya | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 09 | 10/11/12 | 1 | 50 | | End-of-term exam | 17 | 05/01/12 | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | | | | |
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