| TYPE OF COURSE UNIT | Compulsory Course |
| LEVEL OF COURSE UNIT | Bachelor's Degree |
| YEAR OF STUDY | 4 |
| SEMESTER | Seventh Term (Fall) |
| NUMBER OF ECTS CREDITS ALLOCATED | 5 |
| NAME OF LECTURER(S) | Assistant Professor Burçak Kızıltan Işık
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) Recognize management-accounting relations and understands how to deploy accounting data in managerial decison making.
2) Gains insight on cost-volume-profit analysis
3) Learms how to utilize cost analysis in decision making
4) Gains basic skills in budgeting, budget variance analysis
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | Accounting Principles I and Accounting Principles II |
| COURSE DEFINITION | Analyze of Cost-Volume-Profit; budgeting; analysis of variances from budget and standards; using of cost knowledge in managerial decisions like pricing, renewing, producing or buying, whether to continue production or not, whether to accept special order or not, forming the most appropriate product mix; analysis of Management's use of cost and other quantitative data in Managerial planning and control. |
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 1st Week | Concept of Management. The role of managerial accounting. | | 2nd Week | Cost concepts and types. Methods in classifying and identifying fixed and variable expenses. | | 3rd Week | Cost-volume curves. Cost-volume-profit analysis. | | 4th Week | The deployment of accounting data in managerial decision making. Decision making and tools. | | 5th Week | Determination of production and sales volume. Pricing Decisions. | | 6th Week | Investment Decisions. | | 7th Week | Application. | | 8th Week | Mid-term | | 9th Week | Make-or-Buy Decisions | | 10th Week | Decisions on accepting special orders. Decisions on accepting orders | | 11th Week | Product mix Decisions. | | 12th Week | General ınformation of enterprie budgets | | 13th Week | Budgeting | | 14th Week | Application |
|
| RECOMENDED OR REQUIRED READING | Büyükmirza K. Maliyet ve Yönetim Muhasebesi.
Atkinson A. Manegement Accounting.
|
| PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Discussion,Questions/Answers |
| 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 WORKLOAD |
| Activities |
Number |
Hours |
Workload |
| Midterm exam | 1 | 3 | 3 | | Preparation for Quiz | 2 | 3 | 6 | | Individual or group work | 14 | 3 | 42 | | Preparation for Final exam | 1 | 30 | 30 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 20 | 20 | | Laboratory (including preparation) | | | | | Final exam | 1 | 3 | 3 | | Homework | 1 | 5 | 5 | | Total Workload | | | 151 |
|---|
| Total Workload / 30 | | | 5,03 |
|---|
| ECTS Credits of the Course | | | 5 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
