Recognize management-accounting relations and understand how to deploy accounting data in managerial decison making.
Gain insight on cost-volume-profit analysis.
Learn how to utilize cost analysis in decision making.
Gain basic skills in budgeting, budget variance analysis.
Mode of Delivery
Face to face
Prerequisites
No
Recommended Optional Programme Components
Accounting Principles I and Accounting Principles II
Course Description
This course covers cost-volume-profit analyses, budgeting, budget and standard deviation analyses, and the use of cost information in managerial decision processes such as pricing, production decisions, special order evaluations and product mix.
Course Contents
WEEK
TOPICS
1st Week
Concept of Management, the role of managerial accounting
2nd Week
Cost concepts and types, methods in classifying and identifying fixed and variable expenses
3rd Week
Cost-volume curves, cost-volume-profit analysis
4th Week
The deployment of accounting data in managerial decision making, decision making and tools
5th Week
Determination of production and sales volume, pricing Decisions
6th Week
Investment decisions
7th Week
Problem Solving
8th Week
Midterm exams
9th Week
Make-or-Buy decisions
10th Week
Decisions on accepting special orders, decisions on accepting orders
11th Week
Product mix decisions
12th Week
General ınformation of enterprie budgets
13th Week
Budgeting
14th Week
Problem Solving
Recommended or Required Reading
Büyükmirza K. Maliyet ve Yönetim Muhasebesi.
Atkinson A. Manegement Accounting.
Planned Learning Activities and Teaching Methods
Lecture
Discussion
Questions/Answers
Assessment Methods and Criteria
Quantity
Percentage (%)
Mid-term
1
30
Assignment
1
10
Quiz
1
10
Total(%)
50
Contribution of In-term Studies to Overall Grade(%)
50
Contribution of Final Examination to Overall Grade(%)
