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Information
| Code | MG31712 |
| Name | Cost Accounting Theory and Practice |
| Term | 2024-2025 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
1 |
Course Goal / Objective
Application of modern accounting methods to process management and strategy implementation, such as Activity Based Management, Lifecycle Costing and Target Costing, Strategy Maps and Balanced Scorecards .Definition of relationship between management accounting and modern strategic management methods
Course Content
To be able to apply management accounting tools and methods for strategic management by products, design performance measurement system supporting strategic, tactical and operations level of management, prepare management reports for strategic performance analysis and suggest steps to issues solution.
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 | Defines cost accounting and importance of accounting information process |
| LO02 | Explains concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. Recognizes the difference between these concepts by giving examples |
| LO03 | Clarifies varios aspects of acoounting and explain the goals of this class |
| LO04 | Arranges the table of cost of sales and income according to the information of cost accounting |
| LO05 | Defines factors which influence cost accounting systems Does cost analysis |
| LO06 | Calculates unit cost |
| LO07 | Uses princeples of cost accounting |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the results obtained from the application of the models in the accounting discipline | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Uses the basic techniques of financial analysis to achieve the best result. | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has the ability to communicate orally and in writing. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Do researches on the science of accounting, to form the basis for the decision-making process |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic information and concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Cost types and classification | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Cost of raw materials and supplies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Material movement and inventory valuation process | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Direct and indirect labor expences and pay system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Determinate labor cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Production cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Allocating production cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | 2Allocating production cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | 1job Order cost system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | 2job Order cost system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | job Order cost system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | 1Process costing system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Process costing system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 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 | 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 | ||