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Information
| Code | MG2700 |
| Name | Managerial Accounting |
| Term | 2023-2024 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
Course Goal / Objective
The aim of this course is to show the application of modern accounting methods in management, and decision making such as Activity Based Costing and Activitiy Based Management, Theory of Constraints and 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 decision making by using cost information for companies' profitability will be explored.
Course Precondition
none
Resources
Üretim ve Hizmet işletmeleri için Maliyet Muhasebesi ve Maliyet Yönetimi Prof. Dr. Veyis Naci TANIŞ, Dr. İrfan Faruk TANIŞ
Notes
all books
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 | Bilgi - Kuramsal, Olgusal | 1.Defining the concepts of Finance Management, Accounting Management, Production Management, Marketing Management, Management and Organization and Quantitative Methods and explaining their relations with each other. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | 2.Comparison by defining the theories and models of business management, numerical and statistical methods. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | 3. Accessing and interpreting information using scientific research methods. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | 4. Application of theory and models, numerical and statistical methods in business management. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | 5. Interpreting the results of theory and models, numerical and statistical methods applied in business management. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | 6. To be able to determine the appropriate methods for the solution of the business problems encountered. | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | 7. To be able to follow and apply the basic steps of business process management. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | 8. To be able to reach the most appropriate result by using basic numerical and statistical analysis programs. | 3 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 9. Working in accordance with the objectives as a project manager or participant. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 10. Taking an active role by taking responsibility individually and/or within the team. | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | 11. Continuous self-development by following current developments with the awareness that the research and learning process continues throughout life. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | 12. To produce new information from the data obtained from scientific sources within the framework of academic rules and to interpret them effectively. | 3 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | 13. To be able to associate the knowledge gained in the field of business with the knowledge in different fields. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 14. To be able to communicate with the parties verbally and in writing in accordance with the requirements of academic and business life. | 4 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 15. To present effectively by synthesizing the information obtained from the sources related to the field within the framework of academic rules. | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | 16.Behaving in accordance with ethical and legal issues encountered in business science and business professions. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | 17. To make original researches about all the basic functions of the business in accordance with scientific, institutional and social ethics. | 3 |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | 18. Identifying existing problems with a critical point of view and suggesting solutions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Managerial Accounting: An Overview, Managerial Accounting and Cost Concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası |
| 2 | Cost Classification | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 3 | Cost Evaluation Methods and Cost Estimation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 4 | Cost-Volume-Profit Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası |
| 5 | Profit Planning and Master Budget- Flexible Budgets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 6 | The Effects of Technological Changes on Cost and Management Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 7 | 1Activity-Based Costing and Activity Based Cost Management | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
| 9 | Activity-Based Costing and Activity Based Cost Management | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 10 | 1Theory of Constraints and Throughput Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 11 | Theory of Constraints and Throughput Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 12 | Quality Cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 13 | JIT Production and Inventory Control System | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 14 | Balanced Scorecard | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 15 | Using cost information in decision making process | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||