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Course Description Course Name : Strategic Managerial Accounting Course Code : EMG32 756 Course Type : Compulsory 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 : Understands the basic terms of management accounting Explains the effect of technological changes on management accounting Understands and applies modern management accounting techniques Utilizes and interprets cost information in decision making Mode of Delivery : Distant Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : The aim of this lecture is to teach the students how they can apply their accounting information on planning/control activities and decision making. Beside this, the effect of technological changes on cost/management accounting and modern cost/management accounting methods will be examined. Course Contents : Cost/management accounting terms and modern management accounting methods 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 Classification of costs Reading material related to the topic Expression, discussion 3 Cost systems Reading material related to the topic Expression, discussion 4 Cost evaluation methods Reading material related to the topic Expression, discussion 5 Cost Volume Profit analysis Reading material related to the topic Expression, discussion 6 Master budget Reading material related to the topic Expression, discussion 7 Flexible Budgets and Performance Analysis , Standard Costs and Variances Reading material related to the topic Expression, discussion 8 Mid-term Exam Exam Preparation Measuring and evaluation 9 Technological changes and the effect of this changes on accounting systems Reading material related to the topic Expression, discussion 10 Activity based costing and activity based cost management 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 Theory of constraints Reading material related to the topic Expression, discussion 13 Just in time production and inventory control system and cost of quality Reading material related to the topic Expression, discussion 14 Using cost information on decision making Reading material related to the topic Exercise 15 Using cost information on decision making Reading material related to the topic Exercise 16/17 Final Exam Exam Preparation Measuring and evaluation   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Prof. Dr. Veyis Naci TANIŞ, "Teknolojik Değişim ve Maliyet Muhasebesi"  Nihat Küçüksavaş, 2006, Maliyet Muhasebesi ,Kare yayınları, İstanbul 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 Using the basic techniques of financial analysis to achieving the best result. 4 2 Combining the application of the methods of business management and accounting methods. 4 3 Research on the science of accounting, to form the basis for the decision-making process. 5 4 An understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. 5 5 Listing and description of the basic theoretical models of existing accounting and new systems in literature and remark the intended use of these; explain of each model and / or system of the weak and strong aspects. 4 6 The ability to identify, research and analyze accounting, auditing and tax issues. 4 7 The explanation of how to interpret the results obtained from the application of the models in the accounting discipline. 4 8 An understanding of the legal and ethical issues faced by the accounting profession. 4 9 To provide leadership as an individual and / or team and take responsibility in fulfilling the necessary work to actively manage the accounting process. 4 10 In recognition of the need for lifelong learning and continuous self-renewal tracking the latest developments in the field of accounting. 4 11 A new field of accounting, use of different sources under the rules of the academic, synthesize the information obtained and present effectively. 5 12 The ability to communicate orally and in writing. 4 13 Practices and methods of inquiry, if he considers it necessary to develop and implement new ways of working. 5 * 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 3 3 Total Workload: 117 Total Workload / 25 (h): 4.68 ECTS Credit: 5