TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Instructor İklim Elif Umut
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Understand and critically apply the appropriate techniques to generate cost information to help management in organizational planning and control. 2) Recognize the role of relevant cost information and its contribution to management and organizational performance. 3) Evaluate issues from a management accounting perspective and suggest appropriate responses to aid management decision-making processes. 4) Consider the cost and performance information necessary for long-term success in various competitive environments. 5) Develop a framework for utilizing information generated by managerial information systems for tactical and strategic decisions. 6) Consider the current practices in cost management. 7) Evaluate the methods for decentralizing and controlling organizations.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	Man422 Auditing
COURSE DEFINITION	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 Major Users of Accounting Information, The Need for Accounting Systems, Managerial versus Financial Accounting 2nd Week Introduction to Cost Behavior 3rd Week Cost - Volume Relationships I 4th Week Cost - Volume Relationships II 5th Week Cost Volume Profit Relationships I 6th Week Cost Volume Profit Relationships II 7th Week Full Costing, Variable costing 8th Week Mid-term examination 9th Week Relevant Information and Decision making in Production Decisions 10th Week Accounting for Planning and Control: Budgets 11th Week Standart Costs and Variance Analysis I 12th Week Standart Costs and Variance Analysis II 13th Week Stock Planning and Control I 14th Week Stock Planning and Control II
RECOMENDED OR REQUIRED READING	K.Büyükmirza , Maliyet ve Yönetim Muhasebesi, 14.Baskı, Gazi Kitabevi, 2009
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 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 WORKLOAD	Activities Number Hours Workload Midterm exam 1 2 2 Preparation for Quiz Individual or group work 14 3 42 Preparation for Final exam 1 40 40 Course hours 14 3 42 Preparation for Midterm exam 1 30 30 Laboratory (including preparation) Final exam 1 2 2 Homework Total Workload 158 Total Workload / 30 5,26 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No