| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- appreciate how management accounting information can assist management in planning, monitoring performance of, controlling and making decisions in, their area of responsibility
- calculate standard costs for the material, labour and variable overhead elements of cost of a product or service;
- explain the role of budgets and standard costing within organisations;
- prepare and interpret budgets, standard costs and variance statements
- explain why organisations set out financial plans in the form of budgets, typically for a financial year;
- prepare functional budgets for material usage and purchase, labour and overheads, including budgets for capital expenditure and depreciation
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course addresses the use of financial accounting information and financial reports to support operating and strategic decisions. It helps the students to gain a deeper understanding of the cost, expense and loss concepts, cost-profit-volume analysis, methods for determination of the cost of goods manufactured and cost of goods in process, unit costs, and the budgeting process. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Managerial Accounting and Business Environment |
|
2nd Week |
Cost Terms, Concepts and Classification |
|
3rd Week |
Cost Behaviour: Analysis and Use |
|
4th Week |
Cost- Volume- Profit Relationship |
|
5th Week |
Profit Planning I |
|
6th Week |
Profit Planning I |
|
7th Week |
Standart Costs I |
|
8th Week |
Mid-term examination |
|
9th Week |
Standart Costs II |
|
10th Week |
Flexible Budgets and Overhead Analysis I |
|
11th Week |
Flexible Budgets and Overhead Analysis II |
|
12th Week |
Segment Reporting and Decentralization |
|
13th Week |
Relevant Costs for Decision Making I |
|
14th Week |
Relevant Costs for Decision Making II |
|
15th Week |
General Review |
|
| Recommended or Required Reading | Kamil Büyükmirza, Yönetim ve Maliyet Muhasebesi, Ankara: Gazi Kİtabevi. |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
3 |
3 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
4 |
56 |
| Preparation for Final exam |
1 |
100 |
100 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
95 |
95 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
3 |
3 |
| Homework |
|
|
|
| Total Work Load | 299 |
| Total Work Load / 30 (h) | 9.96 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
