Program of Business Administration (Turkish)

• Professor Soner Gökten
• Research Assistant Belgin Rana Çardak

At the end of this course, the students;

1. Identify different classifications of cost terms and purposes and explain ethical standards for management accountants,
2. Analyze changes in operating income to evaluate strategy in terms of growth, price-recovery, and productivity components,
3. Apply the methodology of customer profitability analysis and be able to calculate the sales volume variance, the sales mix variance, the sales quantity variance, the market share variance and the market size variance.
4. Understand criteria to guide cost-allocation and be able to allocate support department cost using the direct method, the step-down method, and the reciprocal method,
5. Allocate joints costs using four methods and explain why joint costs are irrelevant in a sell-or-process further decision,
6. Explain the four cost categories in a costs-of-quality program and use three methods to identify quality problems.

• Questions/Answers
• Discussion
• Lecture