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 | 4. Semester | 3 | 0 | 0 | 3 | 3 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Compulsory Departmental Courses |
| 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. Accounting: Information for Decision Making | Chapter 1 |
| 2 | Basic Financial Statements | Chapter 2 |
| 3 | The Accounting Cycle: Capturing Economic Events | Chapter 3 |
| 4 | The Accounting Cycle: Capturing Economic Events Cont’d The Accounting Cycle: Accruals and Deferrals | Chapter 3, Chapter 4 |
| 5 | The Accounting Cycle: Accruals and Deferrals, Cont’d | Chapter 4 |
| 6 | The Accounting Cycle: Reporting Financial Results | Chapter 5 |
| 7 | Financial Statement Analysis | Chapter 14 |
| 8 | Financial Statement Analysis Cont’d | Chapter 14 |
| 9 | Midterm Exam | |
| 10 | Midterm Exam Evaluation Job Order Cost Systems and Overhead Allocations | Case Study/Project Given Chapter 17 |
| 11 | Job Order Cost Systems and Overhead Allocations Cont'd | Chapter 17 |
| 12 | Costing and the Value Chain | Chapter 19 |
| 13 | Cost-Volume-Profit Analysis | Case Study (Project) Presentations Chapter 20 |
| 14 | Cost-Volume-Profit Analysis Cont’d | Case Study (Project) Presentations Case Study Online Report Submissions Chapter 20 |
| 15 | Final Examination Period | |
| 16 | Final Exam |
Sources
| Course Book | 1. Williams, Haka, Bettner, Financial and Managerial Accounting: The Basis for Business Decisions, McGraw Hill, (16th Edition, 2012. / 20th Edition 2024.) |
|---|---|
| Other Sources | 2. Weygandt, J.J., Kieso, D.E., and Kimmel, P.D., Accounting Principles, 5th Edition, Wiley, 1998. |
| 4. Moriarity, S., and Allen, C.P., Cost Accounting, 3rd Edition, Wiley, 1991. | |
| 6. Needles, B.E., Powers, M., Caldwell, J.C., and Crosson, S.V., Principles of Accounting, 7th Edition, Houghton Mifflin, 1999. | |
| 6. Horngren, C.T., and Foster, G., Cost Accounting A Management Emphasis, 11th Edition, Prentice Hall, 2002. | |
| 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 | 2 | 15 |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | 1 | 20 |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 30 |
| Final Exam/Final Jury | 1 | 35 |
| Toplam | 5 | 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 | Gains adequate knowledge in mathematics, science, and relevant engineering disciplines and acquires the ability to use theoretical and applied knowledge in these fields to solve complex engineering problems. | X | ||||
| 2 | Gains the ability to identify, formulate, and solve complex engineering problems and the ability to select and apply appropriate analysis and modeling methods for this purpose. | X | ||||
| 3 | Gains the ability to design a complex system, process, device, or product under realistic constraints and conditions to meet specific requirements and to apply modern design methods for this purpose. | |||||
| 4 | Gains the ability to select and use modern techniques and tools necessary for the analysis and solution of complex engineering problems encountered in industrial engineering applications and the ability to use information technologies effectively. | |||||
| 5 | Gains the ability to design experiments, conduct experiments, collect data, analyze results, and interpret findings for investigating complex engineering problems or discipline specific research questions. | X | ||||
| 6 | Gains the ability to work effectively in intra-disciplinary and multi-disciplinary teams and the ability to work individually. | X | ||||
| 7 | Gains the ability to communicate effectively in written and oral form, acquires proficiency in at least one foreign language, the ability to write effective reports and understand written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions. | X | ||||
| 8 | Gains awareness of the need for lifelong learning and the ability to access information, follow developments in science and technology, and to continue to educate him/herself. | |||||
| 9 | Gains knowledge about behaviour in accordance with ethical principles, professional and ethical responsibility and standards used in industrial engineering applications | |||||
| 10 | Gains knowledge about business practices such as project management, risk management, and change management and develops awareness of entrepreneurship, innovation, and sustainable development. | |||||
| 11 | Gains knowledge about the global and social effects of industrial engineering practices on health, environment, and safety, and contemporary issues of the century reflected into the field of engineering; awareness of the legal consequences of engineering solutions. | |||||
| 12 | Gains skills in the design, development, implementation, and improvement of integrated systems involving human, material, information, equipment, and energy. | |||||
| 13 | Gains knowledge about appropriate analytical and experimental methods, as well as computational methods, for ensuring system integration. | |||||
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 | 1 | 4 | 4 |
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 4 | 4 |
| Prepration of Final Exams/Final Jury | 1 | 3 | 3 |
| Total Workload | 75 | ||