| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Learn qualification of management accounting
- Learn cost concept and the division
- Learn total cost function and unit cost function, cost-volume relationship
- Learn cost volume-profit analysis, application to the management decision
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | There is no recommended optional programme component for this course. |
|---|
| Course Description | The scope of managerial accounting course is the use of accounting, cost accounting and financial information for making decisions more quickly and the use of this information for planning, cost analysis, cost control and performance measurement are included in this course. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Introduction to accounting management |
|
2nd Week |
Basic cost term and concepts |
|
3rd Week |
Cost estimate |
|
4th Week |
Cost volume-profit analysis |
|
5th Week |
Related information for decision making |
|
6th Week |
Responsibility accounting in decentralized structure |
|
7th Week |
Transfer pricing in decentralized structure |
|
8th Week |
Midterm exam |
|
9th Week |
Business budgets and planning |
|
10th Week |
Standart costing |
|
11th Week |
Flexible budget and variance analysis |
|
12th Week |
Cost management I |
|
13th Week |
Cost management II |
|
14th Week |
Stock and production management |
|
15th Week |
Stock and production management |
|
| Recommended or Required Reading | Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Mayıs 2012
Haftacı, Vasfi, Yönetim Muhasebesi, Umuttepe Yayınları
Çaldağ, Yurdakul, Maliyet- Yönetim Muhasebe Uygulamaları, Umuttepe Yayınları, Mayıs 2011 |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| 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(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
1 |
8 |
8 |
| Individual or group work |
14 |
4 |
56 |
| Preparation for Final exam |
1 |
16 |
16 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
10 |
10 |
| Laboratory (including preparation) |
0 |
0 |
0 |
| Final exam |
1 |
1 |
1 |
| Homework |
1 |
8 |
8 |
| Quiz |
1 |
1 |
1 |
| Total Work Load | 143 |
| Total Work Load / 30 (h) | 4.76 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
