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.
Mode of Delivery	Face to Face

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	2023-2024 Fall	1	MEHMET ULAŞ KOYUNCUOĞLU

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
LOJ 123	LOGISTIC COSTS AND REPORTING	3 + 0	1	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. MEHMET ULAŞ KOYUNCUOĞLU	ulas@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, its history, its information system, its costs and accounting
2	Logistics costs, methods used and total order cost in terms of economic order quantity
3	Accounting, Cost and Cost Elements
4	Language of Business: Accounting and Accounting Information System
5	Examples of Non-Business General Purpose Reports: Accounting Account Definition and Characteristics
6	Financial Reporting in Logistics Enterprises within the Framework of Uniform Accounting System
7	Balance Sheet Account Examples and Income and Expense Accounts
8	General Financial Accounting Recognition of Logistics Costs
9	Financial Reporting in Logistics Enterprises 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	Logistics Cost Planning and Budgeting

Materials

Materials are not specified.

Resources

Resources	Resources Language
Dr. Batu Tunay. Finansal Sistem: Yapısı, İşleyişi, Yönetimi ve Ekonomisi. 2005.	Türkçe
Ceran, Y., Alagöz, A. (2007). Lojistik maliyet yönetimi: lojistik maliyetler ve lojistik maliyet muhasebesi. Yönetim Bilimleri Dergisi, 5 (2), 137-156.	Türkçe
Şen, İ. K. (2014). Lojistik faaliyetlerin yönetimi ve maliyetleme yaklaşımları. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 4 (1), 83-106.	Türkçe
Tokay, S. H., Kaya, E. (2012). Lojistik Maliyetleri ve Raporlama-I, Anadolu Üniversitesi Açıköğretim Fakültesi, Eskişehir.	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

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

Prospective Student