TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	8
NAME OF LECTURER(S)	Associate Professor Soner Gökten Assistant Professor Gökhan Kılıç
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) appreciate how management accounting information can assist management in planning, monitoring performance of, controlling and making decisions in, their area of responsibility 2) calculate standard costs for the material, labour and variable overhead elements of cost of a product or service; 3) explain the role of budgets and standard costing within organisations; 4) prepare and interpret budgets, standard costs and variance statements 5) explain why organisations set out financial plans in the form of budgets, typically for a financial year; 6) prepare functional budgets for material usage and purchase, labour and overheads, including budgets for capital expenditure and depreciation
MODE OF DELIVERY	E-Learning
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
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 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 Assignment 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
RECOMENDED OR REQUIRED READING	Kamil Büyükmirza, Yönetim ve Maliyet Muhasebesi, Ankara: Gazi Kİtabevi.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Assignment 1 20 Total(%) 20 Contribution of In-term Studies to Overall Grade(%) 20 Contribution of Final Examination to Overall Grade(%) 80 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam Preparation for Quiz Individual or group work 1 60 60 Preparation for Final exam 1 80 80 Course hours 14 1 14 Preparation for Midterm exam Laboratory (including preparation) Final exam 1 25 25 Homework 3 20 60 Total Workload 239 Total Workload / 30 7,96 ECTS Credits of the Course 8
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No