PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
LOJ 123	LOGISTIC COSTS AND REPORTING	3 + 0	3rd Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	The aim of this course is to teach the concept of logistics cost which is one of the important elements of pricing and procurement process and to enable students to perform efficiency / cost analysis
Course Content	Logistics costs and accounting, classification of costs, distribution of full cost and cost expenditures, head-to-head analysis, variable costing system, responsibility accounting and transfer pricing method, ordering costing system, standard costing system, activity based costing system, budgeting, cost analysis and pricing decisions ,
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.

COURSE LEARNING OUTCOMES

COURSE'S CONTRIBUTION TO PROGRAM

Data not found.

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	3	42
Mid-terms	1	20	20
Final examination	1	30	30
Presentation / Seminar Preparation	1	12	12
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2025-2026 Fall	1	DUYGU TOPALOĞLU

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester	Mode of Delivery
LOJ 123	LOGISTIC COSTS AND REPORTING	3 + 0	1	Turkish	2025-2026 Fall	Face to Face

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer DUYGU TOPALOĞLU	dtopaloglu@pau.edu.tr		HMYO A0127	%70

Goals		The aim of this course is to teach the concept of logistics cost which is one of the important elements of pricing and procurement process and to enable students to perform efficiency / cost analysis
Content		Logistics costs and accounting, classification of costs, distribution of full cost and cost expenditures, head-to-head analysis, variable costing system, responsibility accounting and transfer pricing method, ordering costing system, standard costing system, activity based costing system, budgeting, cost analysis and pricing decisions ,

Topics

Weeks	Topics
1	Logistics Concept, History, Information System, Costs, and Accounting
2	Logistics Costs: Methods Used and Total Order Cost in Terms of Economic Order Quantity
3	Accounting, Costs, and Cost Elements
4	The Language of Business: Accounting and the Accounting Information System
5	Examples of External General Purpose Reports: Definition and Characteristics of Accounting Accounts
6	Financial Reporting in Logistics Companies within the Framework of the Uniform Accounting System
7	Examples of Balance Sheet Accounts and Income-Expense Accounts
8	General Financial Accounting Entries of Logistics Costs
9	Financial Reporting in Logistics Companies within the Framework of Turkish Accounting Standards
10	Production Function and the Impact of Outsourcing on Costs in Logistics
11	Reverse Logistics Activities and Their Impact on Costs
12	Logistics Performance Evaluation
13	Methods Used in the Analysis of Logistics Costs
14	Planning and Budgeting of Logistics Costs

Materials

Materials are not specified.

Resources

Course Assessment

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

Prospective Student