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Course Description Course Name : Management Control Systems and Budgeting Course Code : EM-562 Course Type : Optional Level of Course : Second Cycle Year of Study : 1 Course Semester : Spring (16 Weeks) ECTS : 6 Name of Lecturer(s) : InstructorDr. ZAHİDE FİGEN ANTMEN Learning Outcomes of the Course : Understands the methods of costing; explains the importance of standardized cost systems; identifies and analyzes standards of costs; organizes the standardized cards of products; knows about the periodic visits; compares the differences between costs; takes the necessary precautions to prevent the differences between costs and provides solutions about this. Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : EM-563 Advanced Cost Analysis and Control Recommended Optional Programme Components : None Aim(s) of Course : It is aimed to present the importance of management accounting systems and its place in the management information system. These systems are thought contribute to the process of strategic decisions in today´s competitive atmosphere. Course Contents : Course content management, determining the the relationship between financial and cost accounting, adding the overall costs to the costs of goods and services, activity-based management, standard costing, cost-volume-profit analysis, the current costs and budgeting. Language of Instruction : Turkish Work Place : IE classrooms   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Costs for auditing and planning None Lecture 2 Cost Concepts Reading material related to the topic Lecture, discussion 3 Cost Analysis and Operation Reading material related to the topic Lecture, discussion 4 Expense and Loss Discrimination Reading material related to the topic Lecture, discussion 5 Standard costing Reading material related to the topic Lecture, discussion 6 Standard costing Reading material related to the topic Lecture, discussion 7 Variable Cost Reading material related to the topic Lecture, discussion 8 Mıd Term Exam Exam preparation Measuring and evaluation 9 Profit Planning Reading material related to the topic Lecture, discussion 10 Profit Planning -II Reading material related to the topic Lecture, discussion 11 Relevant Cost Analysis Reading material related to the topic Lecture, discussion 12 Relevant Cost Analysis Reading material related to the topic Lecture, discussion 13 Variance Analysis Reading material related to the topic Lecture, discussion 14 Variance Analysis Reading material related to the topic Lecture, discussion 15 Budgeting Reading material related to the topic Lecture, discussion 16/17 Final Exam Exam preparation Measuring and evaluation   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Nihat Küçüksavaş ´Yönetim Açısından Maliyet Muhasebesi´ Kare yayınları, 2006   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 3 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 Understand, interpret and apply knowledge in his/her field domain both in-depth and in-breadth by doing scientific research in industrial engineering. 3 2 Acquire comprehensive knowledge about methods and tools of industrial engineering and their limitations. 4 3 Work in multi-disciplinary teams and take a leading role and responsibility. 3 4 Identify, gather and use necessary information and data. 4 5 Complete and apply the knowledge by using scarce and limited resources in a scientific way and integrate the knowledge into various disciplines. 4 6 Keep up with the recent changes and applications in the field of Industrial Engineering and analyze these innovations when necessary. 4 7 Work in multi-disciplinary teams, take a leading role and responsibility and develop solutions for complex problems. 4 8 Analyze Industrial Engineering problems, develop innovative methods to solve the problems. 3 9 Have the ability to propose new and/or original ideas and methods in developing innovative solutions for designing systems, components or processes. 5 10 Design and perform analytical modeling and experimental research and analyze/solve complex matters emerged in this process. 4 11 Follow, study and learn new and developing applications of industrial engineering. 3 12 Use a foreign language in verbal and written communication at least B2 level of European Language Portfolio. 3 13 Present his/her research findings systematically and clearly in oral and written forms in national and international platforms. 3 14 Understand social and environmental implications of engineering practice. 5 15 Consider social, scientific and ethical values in the process of data collection, interpretation and announcement of the findings. 3 * 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 3 15 45     Mid-term Exams (Written, Oral, etc.) 1 2 2     Final Exam 1 3 3 Total Workload: 162 Total Workload / 25 (h): 6.48 ECTS Credit: 6