MANAGERIAL ACCOUNTING

MVE106

Course Code: MVE106
Semester: Second Term (Spring)
Theory+Practice: 3 + 0
ECTS: 3

Course Type

Compulsory Course

Course Level

Associate Degree

Year of Study

Semester

Second Term (Spring)

ECTS

Name of Lecturer(s)

Assistant Professor Asuman Erben Yavuz

Learning Outcomes

At the end of this course, the students;

Create cost functions.
Associate cost with volume and profit.
Use full and variable costing methods.
Generate cost information to help management in organizational planning and control.
Possess the basic knowledge about operating budget, standard costs and variance analysis, stock planning and control.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

SBM101 Accounting I, SBM102 Accounting II

Course Description

The objective of the course is to develop students' understanding of the cost and performance informations of the firm for long term success in a competitive sector environment. Using the knowledges creating by management information sysytems for tactical and strategical decisions. Reviewing and evaluating the currently used methods in the firm.

Course Contents

WEEK	TOPICS
1^st Week	Major users of accounting information, the need for accounting systems, managerial versus financial accounting
2^nd Week	Introduction to cost behavior
3^rd Week	Cost volume relationships
4^th Week	Cost volume relationships
5^th Week	Cost volume profit relationships
6^th Week	Full costing, variable costing
7^th Week	Midterm exam
8^th Week	Relevant information and decision making: production decisions-1
9^th Week	Accounting for planning and control: Budgets
10^th Week	Accounting for planning and control: Budgets
11^th Week	Standard costs and variance analysis, Stock planning and control
12^th Week	Standard costs and variance analysis, Stock planning and control
13^th Week	Stock planning and control
14^th Week	Discussion
15^th Week	Review

Recommended or Required Reading

- Maliyet ve Yönetim Muhasebesi (Büyükmirza, K.)
- Maliyet Muhasebesi Uygulamaları (Akdoğan, N.)

Planned Learning Activities and Teaching Methods

Lecture

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	30
Assignment	1	10
Other	1	10
Total(%)		50
Contribution of In-term Studies to Overall Grade(%)		50
Contribution of Final Examination to Overall Grade(%)		50
Total(%)		100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam
Preparation for Quiz
Individual or group work
Preparation for Final exam
Course hours
Preparation for Midterm exam
Laboratory (including preparation)
Final exam
Homework
Total Work Load			0
Total Work Load / 30 (h)			0
ECTS Credit of the Course			3

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5
K1
K2
K3
K4
K5
K6
K7
K8
K9
K10