Beruflich Dokumente
Kultur Dokumente
Costing
ECTS Credits: 4
Mobile: 0938854357
Time:
Room:
5th GE-C-R17
5th GE-B-R17
5th GE-A-R16
Email: drskathirvelu@gmail.com
A. COURSE DESCRIPTION
OBJECTIVES OF THE COURSE
The course aims to give clear understanding to the students in the following issues
Know the basic concepts of money and time, their relationship.
Perform Calculation of future worth, present worth, and interest rate.
Know basic concepts of depreciation and methods of determining depreciation.
Know economic analysis of industrial operations.
To understand the proper choice and application of machines /equipments and other accessories
requirements
Learn terminology and the techniques for cost analysis
Understand Cost analysis, cash flow and cash flow diagrams.
To understand cost implication (cost determination and control)
Recognize and evaluate fabric characteristics as related to garment style and cost
Valuate construction techniques and technology relationship to garment costs,
Recognize and apply fabric utilization efficiency principles to construct one or more garments and
accessories
8
9
Section 1: Analysis of costs: Fixed cost, Variable cost/Marginal Listen to the lecture, study Calculations on analysis of costs
the given material and do the
cost, Average or unit cost, opportunity costs
tutorial.
Section 2: Time value and money: Basic concepts, cash flow Study and discussion on Calculations on Time value of
money
and cash flow diagrams, present worth, future worth, interest, supplied publications
opportunity costs, sunk costs, inflation.
Section 3: Uniform series of payments, Calculation of present
worth and future worth; Calculation of periodic payment;
Perpetuities.
Section 4: Depreciation: Basic concepts, Methods; straight-line
Section 8:
10
11
12
13
garment manufacturing
15
16
14
C. ASSESSMENT METHODS
Evaluation by Examination (Weight 65%)
Mid-Term Examination: 25 %
Tutorials
Final Examination:
Quizzes : (2 x 6)
Total
40 %
65%
( 1 X 10):
Total
11 %
12 % (10+2*)
12%
35 %
*1 bonus mark for each of the timely submission for the two sets of 5 tutorials
The lecture and tutorial parts of the course will each be evaluated together for 100%. The lecture part includes
quizzes, assignments, mid examination, and final examination; and the tutorial part includes evaluation of 10
tutorials. The evaluation details are as given above.
Quiz 1 will be conducted before the midterm examination and Quiz 2 will be conducted after the midterm
examination. Similarly, assignments 1 and 2 will be done one in each half of the semester. The two sets of the
tutorials (5 each) will have to be submitted for the tutorial evaluation, one before the mid-term exam and one
after the mid-term exam.
D. COURSE POLICY
All students are expected to abide by the code of conduct of students (article 166 and 166.1.1, of The Senate
Legislation of Bahir Dar University May 20, 2005) throughout this course. Academic dishonesty, including
cheating, fabrication, and plagiarism will not be tolerated and will attract disqualification in terms of
suspension or reduction of marks. The assignments should be completed in time. You are required to submit
and present the assignments provided according to the time table indicated. Directions, will be given if
necessary, for the assignments will be given one week prior to their due date though they are explained at each
content of your course guidebook. All issues discussed in class or derived from other sources (where I
provided you to read) may be the subject of assignment or final exam question items. Note on class attendance
and participation: You are expected to attend class regularly. Regularity and punctuality is mandatory and at
least 90% attendance is required for appearing in the final exam. The classes will be interactive in nature and
the performance during the interactive sessions will be considered while marking assignments. Class activities
will vary day to day, ranging from lectures to discussions. Questions or doubts will be entertained in the last
15 20 minutes of the lecture hour and you are welcome at any time during the working hour to clear any
other doubt or for any personal consultation.
Cell phones: Cell phones MUST be turned off before entering the class as they are disruptive and annoying to
all of us in the class.
E.Required reference books:
Dr.S.Kathirrvelu
Course Manager
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