| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞ170 | Current Approaches in Management Accounting | Elective | 1 | 2 | 6 |
|
| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| The aim of this course is to inform our students about the basic concepts of management accounting, cost types, cost calculation methods. In addition, it is to explain the calculation and recording methods used in management accounting with sample applications. In addition, to give information about alternative cost methods, cost volume profit analysis. It is aimed to reveal the necessity of management accounting systems, which are thought to contribute to the making of strategic decisions, and their place in the management information system. |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | Learn the basic concepts of managerial accounting | | 2 | Will be able to comprehend the accounting information that business managers need | | 3 | To be able to comprehend the basic objectives of management accounting and the techniques of calculating the costs of units | | 4 | To be able to realize the ways to be followed in the preparation of operating budgets | | 5 | Comprehend the methods used in profit planning | | 6 | Pricing, capital investment decisions and transfer pricing |
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| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| In this course, basic concepts, definition of management accounting, relations between cost accounting and management accounting, basics of cost accounting, cost-profit-volume analysis, relevant costs and income analysis in the decision-making process, full and variable costing; Pricing policies, modern costing methods in terms of management accounting will be covered with theoretical and sample solutions. |
| Weekly Detailed Course Contents |
|
| 1 | Cost information for planning and control purposes | | | | 2 | Profit planning | | | | 3 | Breakeven and profit volume graphs | | | | 4 | Accounting data for management decisions | | | | 5 | Pricing decisions | | | | 6 | Capital investment decisions | | | | 7 | Analysis of investment alternatives | | | | 8 | Midterm Exam | | | | 9 | Management supervision in centrifugal activities | | | | 10 | Methods used to evaluate the performance of the department | | | | 11 | In-house pricing | | | | 12 | budgeting | | | | 13 | Main budget plan | | | | 14 | General application of profit planning | | | | 15 | Recent Developments in Managerial Accounting and Modern Costing Methods | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| 1. Mustafa Savcı: Maliyet Muhasebesi
2. Nasuhi Bursal, Yücel Ercan: Maliyet Muhasebesi İlkeler ve Uygulamalar
3. Celaleddin Atamanalp, Reşat Karcıoğlu, M. Suphi Orhan: Tekdüzen Hesap Planına Uygun Maliyet Muhasebesi
4. Kamil Büyükmirza: Yönetim Muhasebesi
5. Vasfi Haftacı: Yönetim Muhasebesi |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 30 | | End Of Term (or Year) Learning Activities | 70 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | none |
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| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 3 | 3 |
| Attending Lectures | 14 | 3 | 42 |
| Case Study | 8 | 3 | 24 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 28 | 28 |
| Individual Study for Final Examination | 1 | 40 | 40 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 1 | 2 | 1 | 2 | 1 | 3 | | LO2 | 3 | 3 | 2 | 3 | 4 | 4 | | LO3 | 2 | 1 | 3 | 2 | 2 | 2 | | LO4 | 2 | 2 | 2 | 1 | 1 | 4 | | LO5 | 3 | 3 | 3 | 2 | 1 | 4 | | LO6 | 2 | 3 | 1 | 3 | 2 | 3 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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