At the end of this course, the students; 1) Learn qualification of management accounting, 2) Learn cost concept and the division, 3) Learn total cost function and unit cost function, cost-volume relationship, 4) Learn cost volume-profit analysis, application to the management decision.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
There is no recommended optional programme component for this course.
COURSE DEFINITION
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
Midterm Exam
8th Week
Transfer Pricing in Decentralized Structure
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
RECOMENDED 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
Lecture
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
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 Workload
143
Total Workload / 30
4,76
ECTS Credits of the Course
5
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
