PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ATU 108	BUSINESS ANALYSIS AND COST ACCOUNT	2 + 0	2nd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	To enable students to learn the basic concepts of business analysis and to make business analysis, to determine the cost items in their enterprises and the effects of these items on the total costs, to determine the cost by choosing the cost calculation method, to reveal the effects of cost determination and cost control on the success and performance of the enterprises.
Course Content	Basic concepts of job analysis, motion, and method study principles, work measurement techniques, standard time calculation, job analysis, purpose and importance of cost accounting, examination of cost items, stock evaluation methods, labor costs, wage systems, general production costs, order cost method, phase cost method, full, variable, normal, direct cost methods, actual and standard cost methods, alternative, additional and sunk costs.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	To learn the basic concepts of job analysis and to be able to do a job analysis.
2	To be able to classify cost items.
3	To be able to calculate production costs in enterprises.

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05
LO 001	3	4	2	1	1
LO 002	3	3	5	2	5
LO 003	3	2	5	2	5
Sub Total	9	9	12	5	11
Contribution	3	3	4	2	4

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	2	28
Hours for off-the-classroom study (Pre-study, practice)	12	2	24
Assignments	2	4	8
Mid-terms	1	8	8
Final examination	1	10	10
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

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L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student