First Cycle - Faculty of Business Administration - Business Informatics (German)
Y : Year of Study S : Semester
Course Unit Code Course Unit Title Type of Course Y S ECTS
BCHH203 Introduction to Cost Accounting Compulsory 2 3 4
Objectives of the Course
The aim of this course is to give informations about the calculation of costs by business administrators at decision phase, what the cost types are at enterpriseses and how to realise unit costs calculations.
Name of Lecturer(s)
Assoc. Prof. Dr. ÇAĞLA CÖMERT
Learning Outcomes
1 Der Student kann die Rolle der Kostenrechnung bei den wirtschaftlichen Entscheidungen begreifen.
2 Der Student kann die Stückkosten ermitteln.
3 Der Student kann die Kostenstruktur in den Betrieben kennen.
4 Ability to analyse the cost systems
5 Ability to apply the cost accounting entries.
6 Ability to analyse the effect and role of costs on operating decisions.
7 Ability to make a calculation for unit cost.
8 Ability to identify the cost structur in companies.
Mode of Delivery
Formal Education
Course Contents
The course provides an introduction to cost accounting terminology and explains the aim and function of cost accounting in the enterprises. Furthermore it is explained the types and classification of the cost and the unit costs.
Weekly Detailed Course Contents
Week Theoretical Practice Laboratory
1 The goal and mission of cost accounting
2 Fix and variable costs; direct and general costs; Break-even point analysis
3 Cost Types: Raw-material and personal costs
4 Difference between cost and expense
5 Computational costs
6 Introduction to calculation of cost centers
7 Calculation of cost center
8 Mid Term
9 Calculation of cost center
10 Cost allocation statement
11 Cost allocation statement-Exercise
12 Cost allocation statement-Exercise
13 Calculation of unit costs
14 Share-based costing and division costing
15 Cost calculation for linked-production
16 Study week
17 Final Exam
Recommended or Required Reading
Haberstock, Luthar:Kostenrechnung I, 13. Auflage, Eich Schmidt Verlag, 2008
Hans-Jörg Hoitsch, Volker Lingnau: Kosten- und Erlösrechnung. Eine controllingorientierte Einführung. 5. Auflage. Springer, Berlin 2004
Sağmanlı, Metin: Moderne Kosten- und Leistungserchnung, İstanbul 2004
Planned Learning Activities and Teaching Methods
Collective expression in classroom
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Exam1100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Exam1100
Language of Instruction
Work Placement(s)
Workload Calculation
Activities Number Time (hours) Total Work Load (hours)
Theoretical 15 4 60
Pre Class Self Study 15 1 15
Post Class Self Study 15 1 15
Total 45 6 90
Contribution of Learning Outcomes to Programme Outcomes
PO 1PO 2PO 3PO 4PO 5PO 6PO 7PO 8PO 9PO 10PO 11PO 12PO 13PO 14PO 15PO 16
LO 10300000000000000
LO 20300000000000000
LO 30300000000000000
LO 40300000000000000
LO 50300000000000000
LO 60000000000000000
LO 70000000000000000
LO 80000000000000000
LO 90000000000000000
LO 100000000000000000