Course syllabus

  1. Learning outcome
  2. Course syllabus

010913440-65 การวิเคราะห์ต้นทุนอุตสาหกรรมและการงบประมาณ (Industrial Cost Analysis and Budgeting)

Course Syllabus

Data entry : Asst.Prof. Dr.Vichai Rungreunganun
1. Course number and name

010913440-65 การวิเคราะห์ต้นทุนอุตสาหกรรมและการงบประมาณ (Industrial Cost Analysis and Budgeting)

2. Credits and contact hours

3(3-0-6)

3. Instructor’s or course coordinator’s name

Asst.Prof. Dr.Vichai Rungreunganun

4. Text book, title, author, and year

  1. a. Cost Management and Strategy Blocher, Stout, Juras, Cokins: Cost Management, 7e b. Lecture slides and videos by instructor

5. Specific course information

  1. brief description of the content of the course (catalog description)
    Type of costing system, contemporary techniques, cost accounting, job costing system, process costing, activity-based costing system, cost estimation, budgeting, and financial indicators.
  2. prerequisites or co-requisites
  3. indicate whether a required, elective, or selected elective (as per Table 5-1) course in the program
    Required : A required course in the IE program.

6. Specific goals for the course

  1. specific outcomes of instruction (e.g. The student will be able to explain the significance of current research about a particular topic.)
  2. explicitly indicate which of the student outcomes listed in Criterion 3 or any other outcomes are addressed by the course.
    ABET Student Outcome (SO) Listed in Criterion 3 Performance indicator
    SO2 an ability to apply engineering design to produce solutions that meet specified needs with consideration of public health, safety, and welfare, as well as global, cultural, social, environmental, and economic factors.
    • PI-2.4 Build a solution (or solutions) and analyze performance, ensuring that the solutions meet the specified needs with explicit consideration of public health, safety, and welfare, as well as global, cultural, social, environmental, and economic factors.

7. Brief list of topics to be covered
Week Topic Details Activities
1 • Scope of Industrial Cost Analysis and Budgeting, Concept of expense, cost, and loss
2 Cost Accounting, Cost Accounting Cycle, Manufacturing cost component, cost of goods sold
3 Cost Accounting, Cost Accounting Cycle, Manufacturing cost component, cost of goods sold
4 • Cost Accounting, Cost Accounting Cycle, Manufacturing cost component, cost of goods sold
5 • Contemporary techniques •
6 • Costing system in various forms suitable for the production system
7 • Job order costing system
8 • Midterm Exam
9 • Process costing system
10 • Process costing system
11 • Activity-based costing system
12 • Budgeting in manufacturing.
13 • Budgeting in manufacturing.
14 • Financial indicators
15 • Final Exam
8. Course Assessment
Course assessment Weight score (%) Assessment tools Date
Class Evaluation 100 quiz, assignment, group discussion, midterm examination, final examination 26 Jun 2026 - 09 Oct 2026
The grading table
Grading Rank
>= 80% A
73% - 79.99% B+
66% - 72.99% B
59% - 65.99% C+
52% - 58.99% C
46% - 51.99% D+
40% - 45.99% D
0% - 39.99% F

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