TY  - JOUR
TT  - The use of Mistake Sorts and its Effects Analysis for the Improvement of theEducation Process on Cost Accounting Courses
AU  - Elitaş, Cemal
AU  - Erkan, Mehmet
AU  - Eleren, Ali
PY  - 2009
DA  - January
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 63
EP  - 71
IS  - 41
KW  - Maliyet Muhasebesi
KW  - Süreç İyileştirme
KW  - Hata Türü ve Etkileri Analizi (HTEA).
N2  - (The use of Mistake Sorts and its Effects Analysis for the Improvement of the Education Process on Cost Accounting Courses)  Achievement is one of the most important targets for the educational system. There have been several studies on its evaluation and improvement so far. However, determination of the couses behind the failure has the priority to ensure to achievement. For that purpose, it is possible to use many qualitative and quantitative methods. Among such methods Failure Mod And Effect Analyse (FMEA), has got an easy and practical aspect to be applied. The fact that the number at the studies using this method is rare in the national literature in Turkey increases the significience of the present study. This study focuses on the evaluation, through FMEA, of the each factor that couses for failure in the learning process of the course of Cost Accounting Course at the department of management at graduate level. It also constitutes the first step in the improvement of the educational process. The study first determines the risk factors cousing for failure at the Cost Accounting Course in thelight of past experiences, personal observations and the survey applied to the students. Then it calculates Risk Priority Number (RPN) for each factor through FMEA method. Finally, it ranks such factors in order of increasing importance according to the calculated numbers.
UR  - https://dergipark.org.tr/en/pub/mufad/article/395801
L1  - https://dergipark.org.tr/en/download/article-file/426585
ER  -