EMG32756 Strategic Management Accounting

5 ECTS - 3-0 Duration (T+A)- . Semester- 3 National Credit

Information

Code EMG32756
Name Strategic Management Accounting
Term 2024-2025 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 Uzaktan Öğretim
Catalog Information Coordinator Doç. Dr. ELİF NURSUN DEMİRCİOĞLU


Course Goal / Objective

The main goal of this course is to explain students how they can use their accounting information in planning-control activities and decision making. Beside these, technological changes and their effect on cost/management accounting and modern management accounting techniques/theories are main objectives of this course.

Course Content

Cost classification, cost system, cost evaluation methods, cost volume profit analysis, budgeting, decision making, effects of technological changes on management accounting, modern management accounting theories and tecniques

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 Classify cost and define cost concepts
LO02 Use cost evaluation methods
LO03 Understand cost-volume-profit analysis
LO04 Prepare master and flexible budgets, make variance analysis
LO05 Explain the effects of technological changes on accounting systems
LO06 Explain modern management accounting techniques and theories


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively 4
PLO02 Bilgi - Kuramsal, Olgusal To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system.
PLO03 Bilgi - Kuramsal, Olgusal Ability to identify, research and analyze accounting, auditing and tax issues. 4
PLO04 Bilgi - Kuramsal, Olgusal To explain how to interpret the results obtained by applying the models in accounting
PLO05 Bilgi - Kuramsal, Olgusal Understanding the legal and ethical issues encountered in the accounting profession.
PLO06 Bilgi - Kuramsal, Olgusal Combining business management methods and accounting methods 3
PLO07 Bilgi - Kuramsal, Olgusal Achieve the most appropriate result by using basic financial analysis techniques
PLO08 Bilgi - Kuramsal, Olgusal To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. 3
PLO09 Beceriler - Bilişsel, Uygulamalı Being aware of the necessity of lifelong learning 4
PLO10 Beceriler - Bilişsel, Uygulamalı Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Written and oral communication competence 4
PLO12 Yetkinlikler - Öğrenme Yetkinliği Questioning applications and methods, developing and implementing new working methods when deemed necessary.
PLO13 Yetkinlikler - Öğrenme Yetkinliği By making research on accounting science, forming the basis for the right decision making process


Week Plan

Week Topic Preparation Methods
1 An Overview Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
2 Cost classification and cost concepts Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
3 Cost systems and financial statements Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
4 Cost evaluation methods Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
5 Cost-volume-profit analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
6 Budgeting- master and flexible budgets Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
7 Technological changes and the effects on accounting systems Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Activity based costing and activity based cost management Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
10 Theory of constraints Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
11 Throughput accounting Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
12 JIT production and inventory costing system and cost of quality Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
13 Balanced scorecard Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
14 1Using cost information in decision making process Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
15 Using cost information in decision making process Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, 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

Update Time: 07.05.2024 04:59