CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Cost Management CMU224 SPRING 2+0 E 2
    Learning Outcomes
    1-Express the basic concepts of cost.
    2-Understands the place of cost concept in Sales Price = Cost + Profit equation.
    3-Explain cost behavior and estimation methods.
    4-Explain cost behavior and estimation methods.
    5-Apply cost profit analysis.
    6-Understands budgets as a cost management tool.
    7-Applies cost control.
    8-Applies deviation analysis through cost control and standard costs.
    Prerequisites -
    Language of Instruction Turkish
    Responsible Öğr. Gör. Süleyman DÖNERTAŞ
    Instructors -
    Assistants -
    Resources K1-K1-Maliyet Muhasebesi, Lisans Yayınları, 2017
    Supplementary Book YK1-ERDEN, S., A. (2004) Production Environments, Cost Management Systems Relationship and Strategic Cost Management, Turkmen Bookstore, Istanbul.
    Goals Knowledge of key concepts related to cost management. Understands the classification of costs. Understands cost elements. Understands the relationship between financial accounting and cost management. Makes cost-volume-profit analysis.
    Content Introduction to cost management and basic concepts of cost. The place of cost phenomenon in Sales Price = Cost + Profit equation. Cost behavior and estimation methods. Cost Volume Profit Analysis. Cost Volume Profit Analysis. Budgets as a cost management tool. Cost control. Deviation analysis through cost control and standard costs. Measuring success in investment centers. Transfer pricing. Uses valid costs in the decision making process.
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