TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. | |
| Code | ISLS407 |
| Name | Management Accounting |
| Term | 2019-2020 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to show the application of modern accounting methods in management, such as Activity Based Costing and Activitiy Based Management, Theory of Constraints, Throughput Accounting, Quality Cost, JIT and Balanced Scorecards.
Course Content
In this course management accounting tools will be described and also modern management accounting methods and theories will be explained. Beside these, the importance of making rational decisions by using cost information for companies' profitability will be explored.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understand the importance of management accounting. |
| LO02 | Understand cost evaluation methods and make cost estimations. |
| LO03 | Make rational decisions by using cost information for companies' profitability. |
| LO04 | Explain the effects of technological changes on cost and management accounting. |
| LO05 | Understand modern theory and tecniques for management accounting like ABC, ABCM, TOC, Throughput Accounting, JIT, Quality Cost and Balanced Scorecard detaily. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relations to each other | 4 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 5 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 4 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 5 |
| PLO05 | - | Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. | 4 |
| PLO06 | - | Determine appropriate methods to solve business problems | 5 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 4 |
| PLO08 | - | Use the basic numerical and statistical softwares | 5 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 4 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 5 |
| PLO11 | - | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | 5 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 4 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | 4 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 4 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 4 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 5 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 4 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 5 |
| PLO19 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Managerial Accounting: An Overview, Managerial Accounting and Cost Concepts | Reading material related to the topic | |
| 2 | Cost Classification | Reading material related to the topic | |
| 3 | Cost Evaluation Methods and Cost Estimation | Reading material related to the topic | |
| 4 | Cost-Volume-Profit Analysis | Reading material related to the topic | |
| 5 | Profit Planning and Master Budget- Flexible Budgets | Reading material related to the topic | |
| 6 | The Effects of Technological Changes on Cost and Management Accounting | Reading material related to the topic | |
| 7 | Activity-Based Costing and Activity Based Cost Management | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Activity-Based Costing and Activity Based Cost Management | Reading material related to the topic | |
| 10 | Theory of Constraints and Throughput Accounting | Reading material related to the topic | |
| 11 | Theory of Constraints and Throughput Accounting | Reading material related to the topic | |
| 12 | Quality Cost | Reading material related to the topic | |
| 13 | JIT Production and Inventory Control System | Reading material related to the topic | |
| 14 | Balanced Scorecard | Reading material related to the topic | |
| 15 | Using cost information in decision making process. | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||