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Course Description |
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Course Name |
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Managerial Accounting |
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Course Code |
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MG 482 |
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Course Type |
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Optional |
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Level of Course |
: |
First Cycle |
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Year of Study |
: |
4 |
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Course Semester |
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Spring (16 Weeks) |
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ECTS |
: |
6 |
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Name of Lecturer(s) |
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Prof.Dr. VEYİS NACİ TANIŞ |
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Learning Outcomes of the Course |
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Understand the impact of management accounting Understand basic strategic models and their relationship with management accounting techniques Understand how a balanced scorecard fits together and how it supports a company’s strategy Evaluate management accounting tools Design 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 |
: |
MG 363 Cost Accounting I
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Recommended Optional Programme Components |
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None |
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Aim(s) of Course |
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The aim of this course is to show the 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. In addition, explaining the relationship between management accounting and modern strategic management methods |
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Course Contents |
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In this course management accounting tools and methods for strategic management will be taught and also the reports which are used in the design of performance measurement systems and strategic performance analysis will be prepared |
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Language of Instruction |
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Turkish |
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Work Place |
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3. 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 |
lecture, discussion |
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2 |
Job-Order Costing |
Reading material related to the topic |
lecture, discussion |
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3 |
Job-Order Costing |
Reading material related to the topic |
lecture, discussion |
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4 |
Cost-Volume-Profit Relationships |
Reading material related to the topic |
lecture, discussion |
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5 |
Variable Costing and Segment Reporting |
Reading material related to the topic |
lecture, discussion |
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6 |
Tools for Management , Activity-Based Costing: A Tool to Aid Decision Making |
Reading material related to the topic |
lecture, discussion |
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7 |
Tools for Management , Activity-Based Costing: A Tool to Aid Decision Making |
Reading material related to the topic |
lecture, discussion |
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8 |
Mid-term Exam |
Exam Preparation |
written exam |
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9 |
Flexible Budgets and Performance Analysis , Standard Costs and Variances |
Reading material related to the topic |
lecture, discussion |
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10 |
Flexible Budgets and Performance Analysis , Standard Costs and Variances |
Reading material related to the topic |
lecture, discussion |
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11 |
Flexible Budgets and Performance Analysis , Standard Costs and Variances |
Reading material related to the topic |
lecture, discussion |
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12 |
Profit Planning |
Reading material related to the topic |
lecture, discussion |
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13 |
Capital Budgeting Decisions |
Reading material related to the topic |
lecture, discussion |
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14 |
Examples |
Reading material related to the topic |
Exercise |
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15 |
Examples |
Reading material related to the topic |
Exercise |
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16/17 |
Final Exam |
Exam Preparation |
written exam |
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
Nihat Küçüksavaş, 2006, Maliyet Muhasebesi ,Kare yayınları, İstanbul
Kamil Büyükmirza, 2009, Maliyet ve Yönetim Muhasebesi, 14.Baskı,Gazi Kitabevi, Ankara
Nalan Akdoğan, 2009, Maliyet Muhasebesi Uygulamaları 8.Baskı, Gazi Kitapevi, Ankara
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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 |
Use the basic enterprise resource planning (ERP) softwares |
4 |
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2 |
List and define the concepts of business management, and explain their relations to each other |
5 |
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3 |
List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. |
4 |
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4 |
List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. |
5 |
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5 |
Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. |
4 |
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6 |
Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. |
5 |
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7 |
Determine appropriate methods to solve business problems |
4 |
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8 |
Evaluate the results that are obtained from applications of business management methods |
5 |
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9 |
Use the basic numerical and statistical softwares |
4 |
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10 |
Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
5 |
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11 |
Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. |
5 |
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12 |
Use Turkish and at least one foreign language in accordance with the requirements in academic and business context |
4 |
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13 |
Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format |
4 |
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14 |
Question traditional approaches, methods and implementations; develop and implement alternative methods when required |
4 |
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15 |
Recognize and apply social, scientific and professional ethical values. |
4 |
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16 |
Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives |
5 |
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17 |
Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses |
4 |
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18 |
Take initiative individually or/and as a member of a team, lead and work effectively |
5 |
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19 |
As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. |
0 |
| * 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 |
7 |
98 |
| Assesment Related Works |
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Homeworks, Projects, Others |
0 |
0 |
0 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
1 |
1 |
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Final Exam |
1 |
1 |
1 |
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Total Workload: | 142 |
| Total Workload / 25 (h): | 5.68 |
| ECTS Credit: | 6 |
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