| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞ153 | Management Accounting | Elective | 1 | 1 | 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. |
| Name of Lecturer(s) |
| Doç.Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | They can define management accounting, have information about costing methods. | | 2 | Explain the relationships between cost accounting and management accounting. Develops rational decision making ability in line with Cost, Volume, Profit analysis. | | 3 | Comprehend cost calculation methods, calculate production costs, unit costs | | 4 | Will be able to determine the appropriate cost calculation method for businesses. Can learn about budgeting and budget types. | | 5 | Can learn about current cost approaches. |
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| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| yok |
| Recommended Optional Programme Components |
| yok |
| 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 | Introduction of the course, lesson plan and determination of the requirements for the course Definition and Objectives of Management Accounting | | | | 2 | Relationships Between Cost, Financial and Managerial Accounting | | | | 3 | Strategic Management Accounting Cost Periods, Concept and Classification | | | | 4 | Determination of Cost Behaviors | | | | 5 | Expense types and analysis | | | | 6 | Profit planning | | | | 7 | Breakeven Point Analysis | | | | 8 | midterm exam | | | | 9 | Cost Concepts Related to Decision Making | | | | 10 | Using Cost Information in budgeting and decision making, budgeting and budgeting | | | | 11 | Cost Volume Profit Analysis (Breakeven Point, desired profit, margin of safety, rate of safety) | | | | 12 | Cost Volume Profit Analysis (Pricing decisions, order rejection acceptance, machine renewal, production purchasing) | | | | 13 | Full and Variable Cost Reporting | | | | 14 | Recent Developments in Managerial Accounting and Modern Costing Methods | | | | 15 | Overview and case studies | | |
|
| 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) | | yok |
|
| 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 | 1 | 4 | 4 | | LO3 | 2 | | 1 | 2 | 2 | 2 | | LO4 | 2 | 2 | 2 | 1 | 1 | 4 | | LO5 | 3 | 3 | 3 | 2 | 1 | 4 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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