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Course Description Course Name : Managerial Accounting Course Code : EMG22 703 Course Type : Optional Level of Course : Second Cycle Year of Study : 1 Course Semester : Spring (16 Weeks) ECTS : 5 Name of Lecturer(s) : Asst.Prof.Dr. ELİF NURSUN DEMİRCİOĞLU Learning Outcomes of the Course : Students will be able to understand the impact of management accounting Students will be able to understand basic strategic models and their relationship with management accounting techniques Students will be able to understand how a balanced scorecard fits together and how it supports a company’s strategy Students will be able to evaluate management accounting tools Students will be able to design the performance measurement systems Mode of Delivery : Distant Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : 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 Contents : 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. Language of Instruction : Turkish Work Place : 2. Block   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Managerial Accounting: An Overview, Managerial Accounting and Cost Concepts Reading material related to the topic Expression, discussion 2 Job-Order Costing Reading material related to the topic Expression, discussion 3 Job-Order Costing Reading material related to the topic Expression, discussion 4 Cost-Volume-Profit Relationships Reading material related to the topic Expression, discussion 5 Variable Costing and Segment Reporting Reading material related to the topic Expression, discussion 6 Tools for Management , Activity-Based Costing: A Tool to Aid Decision Making Reading material related to the topic Expression, discussion 7 Tools for Management , Activity-Based Costing: A Tool to Aid Decision Making Reading material related to the topic Expression, discussion 8 Mid-term Exam Exam Preparation Measuring and evaluation 9 Flexible Budgets and Performance Analysis , Standard Costs and Variances Reading material related to the topic Expression, discussion 10 Flexible Budgets and Performance Analysis , Standard Costs and Variances Reading material related to the topic Expression, discussion 11 Flexible Budgets and Performance Analysis , Standard Costs and Variances Reading material related to the topic Expression, discussion 12 Profit Planning Reading material related to the topic Expression, discussion 13 Capital Budgeting Decisions Reading material related to the topic Expression, discussion 14 Examples Reading material related to the topic Examples 15 Examples Reading material related to the topic Examples 16/17 Final Exam Exam Preparation Measuring and evaluation   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  “Teknolojik Değişim ve Maliyet Muhasebesi”, Prof.Dr. Veyis Naci TANIŞ Required Course Material(s)   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 Can explain how to create the basic theoretical models of business and new management in literature and how to implement numarical and statistics methods. 4 2 Have ability to explaine and interpret the data which is obtained as a result of constitution/ application of theoretical models of business management 4 3 Have the ability to list, describe and explain the relationship between the terms which blong to financial management, accounting management, production management, marketing management, management organization and numerical methods. 4 4 Have ability to list,describe the basic theoretical models of business administration, and explain the aim of usage of the models; indicate the strenghts and weaknesses parts of each model and/or methods 4 5 can determine the appropriate methods to solve the problems faced by the company. 4 6 Can implement business management methods through following the fundamental steps. 4 7 Can use the basic techniques of financial analysis to achieving the best result. 4 8 Can take responsibility as an indivicual and/or as a part of a team, can lead and work effectively. 5 9 In recognition of the need for lifelong learning and continuous self-renewal tracking the latest developments in the field of business administration. 4 10 Have ability to use of different sources under the rules of the academic, synthesize the information obtained in a new field of business administration and present effectively 4 11 can use Turkish and at least one foreign language in accordance with the requirements of academic life and work life. 5 12 Have ability to practice and methods of inquiry, if he considers it necessary to develop and implement new ways of working. 4 13 Have abiliity to research on the science of business administration, to form the basis for the decision-making process. 4 14 Have ability ro determine the business manaement approaches, application and methods which are appropriate for the business’s sector, growth, resources, culture, goals and aims. 4 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total 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 2 2     Final Exam 1 2 2 Total Workload: 116 Total Workload / 25 (h): 4.64 ECTS Credit: 5