ECTS - Engineering Cost Analysis
Engineering Cost Analysis (IE206) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Engineering Cost Analysis | IE206 | 3 | 0 | 0 | 3 | 3 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | N/A |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Demonstration, Drill and Practice, Observation Case Study, Team/Group. |
| Course Lecturer(s) |
|
| Course Objectives | This course aims to provide the tools necessary to interpret and use accounting information related to the business environment, by concentration on the end uses of accounting information. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Organization, measurement and interpretation of economic information; basics of financial accounting; cost concepts and costing techniques; cost-volume-profit analysis; budgeting. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Introduction, Forms of organizations in Turkey, Basic Accounting Equation | |
| 2 | Financial Statements: The account, Accounting System in Turkey | |
| 3 | Accounting for Merchandizing Operations and inventories | |
| 4 | Plant and intangible assets: Depreciation, methods used in Turkey | |
| 5 | Midterm I | |
| 6 | Long-term liabilities , stockholders’ equity, retained earnings | |
| 7 | Financial Statement analysis | |
| 8 | Cost Concepts | |
| 9 | Cost-volume-profit analysis | |
| 10 | Job Order Costing | |
| 11 | Midterm II | |
| 12 | Process costing | |
| 13 | Activity Based Costing | |
| 14 | Budgeting and variance | |
| 15 | Final Examination Period | |
| 16 | Final Examination Period |
Sources
| Course Book | 1. Williams, Haka, Bettner, Financial and Managerial Accounting: The Basis for Business Decisions, McGraw Hill, 14th Edition, 2008. |
|---|---|
| Other Sources | 2. Weygandt, J.J., Kieso, D.E., and Kimmel, P.D., Accounting Principles, 5th Edition, Wiley, 1998. |
| 3. Can Şımga Muğan, Nazlı Hoşal Akman, Principles of Financial Accounting Conflux of International and Turkish Law, Akademi Yayın Evi, 2001. | |
| 4. Moriarity, S., and Allen, C.P., Cost Accounting, 3rd Edition, Wiley, 1991. | |
| 5. Horngren, C.T., and Foster, G., Cost Accounting A Management Emphasis, 11th Edition, Prentice Hall, 2002. | |
| 6. Needles, B.E., Powers, M., Caldwell, J.C., and Crosson, S.V., Principles of Accounting, 7th Edition, Houghton Mifflin, 1999. | |
| 7. Hollander, A., Cherrington, J.O., and Denna, E.L., Accounting, Information Technology, and Business Decisions, 2nd Edition, McGraw-Hill, 1999. |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 2 | 5 |
| Presentation | - | - |
| Project | 1 | 10 |
| Report | - | - |
| Seminar | 2 | 50 |
| Midterms Exams/Midterms Jury | - | - |
| Final Exam/Final Jury | 1 | 35 |
| Toplam | 6 | 100 |
| Percentage of Semester Work | 65 |
|---|---|
| Percentage of Final Work | 35 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | An ability to apply knowledge of mathematics, science and engineering to Industrial Engineering; an ability to apply theoretical and practical knowledge to model and solve engineering problems. | X | ||||
| 2 | An ability to identify, formulate and solve complex engineering problems; an ability to select and apply proper analysis and modeling methods. | X | ||||
| 3 | An ability to design a complex system, process, tool or component to meet desired needs within realistic constraints; an ability to apply modern design. | |||||
| 4 | An ability to develop, select and put into practice techniques, skills and modern engineering tools necessary for engineering practice; an ability to use information technology effectively. | |||||
| 5 | An ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or disciplinary research topics. | X | ||||
| 6 | An ability to work individually, on teams, and/or on multidisciplinary teams. | X | ||||
| 7 | Ability to communicate effectively in Turkish orally and in writing; knowledge of at least one foreign language; effective report writing and understand written reports, preparing design and production reports, making effective presentations, giving and receiving clear and understandable instruction. | X | ||||
| 8 | A recognition of the need for, and an ability to engage in life-long learning; an ability to use information-seeking tools and to follow the improvements in science and technology. | |||||
| 9 | An ability to behave according to the ethical principles, an understanding of professional and ethical responsibility. Information on standards used in industrial engineering applications. | |||||
| 10 | Knowledge of business applications such as project management, risk management and change management. A recognition of entrepreneurship, innovativeness. Knowledge of sustainable improvement. | |||||
| 11 | Information on the effects of industrial engineering practices on health, environment and security in universal and societal dimensions and the information on the problems of the in the field of engineering of the era. Awareness of the legal consequences of engineering solutions. | |||||
| 12 | An ability to design, development, implementation and improvement of integrated systems that include human, materials, information, equipment and energy. | |||||
| 13 | Knowlede on appropriate analytical, computational and experimental methods to provide system integration. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 16 | 1 | 16 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 2 | 2 | 4 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 2 | 2 | 4 |
| Prepration of Final Exams/Final Jury | 1 | 3 | 3 |
| Total Workload | 75 | ||