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Course Description |
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Course Name |
: |
Managerial Accounting |
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Course Code |
: |
MG2 700 |
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Course Type |
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Compulsory |
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Level of Course |
: |
Second Cycle |
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Year of Study |
: |
1 |
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Course Semester |
: |
Fall (16 Weeks) |
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ECTS |
: |
5 |
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Name of Lecturer(s) |
: |
Prof.Dr. VEYİS NACİ TANIŞ |
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Learning Outcomes of the Course |
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Understands the impact of management accounting Evaluates management accounting tools Designs the performance measurement systems
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Mode of Delivery |
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Face-to-Face |
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Prerequisites and Co-Prerequisites |
: |
None |
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Recommended Optional Programme Components |
: |
None |
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Aim(s) of Course |
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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 |
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Course Contents |
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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. |
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Language of Instruction |
: |
Turkish |
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Work Place |
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2. Block |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
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1 |
Managerial Accounting: An Overview, Managerial Accounting and Cost Concepts |
Reading material related to the topic
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Expression, discussion |
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2 |
Job-Order Costing |
Reading material related to the topic
|
Expression, discussion |
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3 |
Job-Order Costing |
Reading material related to the topic
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Expression, discussion |
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4 |
Cost-Volume-Profit Relationships |
Reading material related to the topic
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Expression, discussion |
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5 |
Variable Costing and Segment Reporting |
Reading material related to the topic
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Expression, discussion |
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6 |
Tools for Management, Activity-Based Costing: A Tool to Aid Decision Making |
Reading material related to the topic
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Expression, discussion |
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7 |
Tools for Management, Activity-Based Costing: A Tool to Aid Decision Making |
Reading material related to the topic
|
Expression, discussion |
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8 |
Mid-term Exam |
Exam Preparation |
Measuring and evaluation |
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9 |
Flexible Budgets and Performance Analysis, Standard Costs and Variances |
Reading material related to the topic
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Expression, discussion |
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10 |
Flexible Budgets and Performance Analysis, Standard Costs and Variances |
Reading material related to the topic
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Expression, discussion |
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11 |
Flexible Budgets and Performance Analysis, Standard Costs and Variances |
Reading material related to the topic
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Expression, discussion |
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12 |
Profit Planning |
Reading material related to the topic
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Expression, discussion |
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13 |
Capital Budgeting Decisions |
Reading material related to the topic
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Expression, discussion |
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14 |
Examples |
Reading material related to the topic
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Exercise |
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15 |
Examples |
Reading material related to the topic
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Exercise |
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16/17 |
Final Exam |
Exam Preparation |
Measuring and evaluation |
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
Teknolojik Değişim ve Maliyet Muhasebesi, Prof.Dr.Veyis Naci TANIŞ
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| Required Course Material(s) | |
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Assessment Methods and Assessment Criteria |
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Semester/Year Assessments |
Number |
Contribution Percentage |
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Mid-term Exams (Written, Oral, etc.) |
1 |
60 |
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Homeworks/Projects/Others |
0 |
40 |
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Total |
100 |
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Rate of Semester/Year Assessments to Success |
40 |
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Final Assessments
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100 |
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Rate of Final Assessments to Success
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60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
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1 |
Has the ability to list, describe and explain the relationship between the terms which belong to financial management, accounting management, production management, marketing management, management organization and numerical methods. |
4 |
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2 |
Has the ability to list,describe the basic theoretical models of business administration, and explain the aim of usage of the models; indicate the strength and weakness of each model and/or methods |
4 |
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3 |
Determines the appropriate methods to solve the problems faced by the company. |
3 |
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4 |
Implements business management methods through following the fundamental steps |
4 |
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5 |
Uses the basic techniques of financial analysis to achieve the best result |
4 |
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6 |
Takes responsibility as an indivicual and/or as a part of a team, can lead and work effectively. |
4 |
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7 |
In recognition of the need for lifelong learning and continuous self-renewal, tracks the latest developments in the field of business administration. |
4 |
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8 |
Has ability to use different sources in academic circumstances , synthesize the information obtained in a new field of business administration and present effectively
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4 |
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9 |
Uses Turkish and at least one foreign language in accordance with the requirements of academic life and work life. |
4 |
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10 |
Has ability to inquire and apply the traditional methods,and ability to develop and implement new ways of working if necessary. |
4 |
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11 |
Has ability to research on the science of business administration, to form the basis for the decision-making process. |
4 |
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12 |
Has ability ro determine the business management approaches, application and methods which are appropriate for the business’s sector, growth, resources, culture, goals and aims. |
4 |
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13 |
Explains how to create the basic theoretical models of business and new management in literature and how to implement numarical and statistics methods. |
3 |
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14 |
Has the ability to explain and interpret the data which is obtained as a result of constitution/ application of theoretical models of business management. |
4 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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| Student Workload - ECTS |
| Works | Number | Time (Hour) | Total Workload (Hour) |
| Course Related Works |
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Class Time (Exam weeks are excluded) |
14 |
3 |
42 |
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Out of Class Study (Preliminary Work, Practice) |
14 |
5 |
70 |
| Assesment Related Works |
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Homeworks, Projects, Others |
0 |
0 |
0 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
2 |
2 |
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Final Exam |
1 |
2 |
2 |
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Total Workload: | 116 |
| Total Workload / 25 (h): | 4.64 |
| ECTS Credit: | 5 |
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