| Course Description |
|
| Course Name |
: |
Managerial Accounting |
|
| Course Code |
: |
ENM334 |
|
| Course Type |
: |
Compulsory |
|
| Level of Course |
: |
First Cycle |
|
| Year of Study |
: |
3 |
|
| Course Semester |
: |
Spring (16 Weeks) |
|
| ECTS |
: |
5 |
|
| Name of Lecturer(s) |
: |
InstructorDr. ZAHİDE FİGEN ANTMEN
|
|
| Learning Outcomes of the Course |
: |
Cost-benefit analysis of deviation from able-volume analysis of business decisions, understand how to use cost information obtained to teach subjects
|
|
| Mode of Delivery |
: |
Face-to-Face |
|
| Prerequisites and Co-Prerequisites |
: |
None |
|
| Recommended Optional Programme Components |
: |
None |
|
| Aim(s) of Course |
: |
The preparation of operating budgets, flexible budgeting and variance analysis, standard cost system, determination of standards, the variable cost of the system, breakeven analysis, breakeven analysis and curvilinear cost and revenue functions, the use of cost information in the short-term business decisions to teach undergraduate students the theoretical and practical issues |
|
| Course Contents |
: |
Operating budgets, flexible budgeting and variance analysis, standard cost system, determination of standards, the variable cost of the system, the cost and revenue functions, breakeven analysis, breakeven analysis and curved, short-term business decisions. |
|
| Language of Instruction |
: |
Turkish |
|
| Work Place |
: |
Industrial engineering classrooms |
|
|
Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
Costing in united manufacturing |
Reading subjects with related resources |
Presentation and problem solving |
|
2 |
Costing in united manufacturing |
Reading subjects with related resources |
Presentation and problem solving |
|
3 |
Standard cost system |
Reading subjects with related resources |
Presentation and problem solving |
|
4 |
Standard cost system |
Reading subjects with related resources |
Presentation and problem solving |
|
5 |
Standard cost system |
Reading subjects with related resources |
Presentation and problem solving |
|
6 |
Full cost, normal cost, variable cost |
Reading subjects with related resources |
Presentation and problem solving |
|
7 |
Variable cost |
Reading subjects with related resources |
Presentation and problem solving |
|
8 |
Mid-term Exam |
Exam Preparation |
Measuring and evaluation |
|
9 |
Butgets |
Reading subjects with related resources |
Presentation and problem solving |
|
10 |
Butgets |
Reading subjects with related resources |
Presentation and problem solving |
|
11 |
Breakeven Analysis |
Reading subjects with related resources |
Presentation and problem solving |
|
12 |
Cost volume profit analyses |
Reading subjects with related resources |
Presentation and problem solving |
|
13 |
Cost volume profit analyses |
Reading subjects with related resources |
Presentation and problem solving |
|
14 |
Costs and operating decisions, the maximum profit can be achieved limited production program production preparation time |
Reading subjects with related resources |
Presentation and problem solving |
|
15 |
The machine changes the decisions, the decisions of acceptance or denial of a special order |
Reading subjects with related resources |
Presentation and problem solving |
|
16/17 |
Final Exam |
Exam Preparation |
Measuring and evaluation |
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Can collect and analyze data required for industrial engineering problems ,develops and evaluates alternative solutions. |
5 |
|
2 |
Has sufficient background on topics related to mathematics, physical sciences and industrial engineering. |
3 |
|
3 |
Gains ability to use the acquired theoretical knowledge on basic sciences and industrial engineering for describing, formulating and solving an industrial engineering problem, and to choose appropriate analytical and modeling methods. |
4 |
|
4 |
Gains ability to analyze a service and/or manufacturing system or a process and describes, formulates and solves its problems . |
4 |
|
5 |
Gains ability to choose and apply methods and tools for industrial engineering applications. |
3 |
|
6 |
Can access information and to search/use databases and other sources for information gathering. |
3 |
|
7 |
Works efficiently and takes responsibility both individually and as a member of a multi-disciplinary team. |
5 |
|
8 |
Appreciates life time learning; follows scientific and technological developments and renews himself/herself continuously. |
3 |
|
9 |
Can use computer software in industrial engineering along with information and communication technologies. |
4 |
|
10 |
Can use oral and written communication efficiently. |
3 |
|
11 |
Has a conscious understanding of professional and ethical responsibilities. |
4 |
|
12 |
Uses English skills to follow developments in industrial engineering and to communicate with people in his/her profession. |
3 |
|
13 |
Has a necessary consciousness on issues related to job safety and health, legal aspects of environment and engineering practice. |
4 |
|
14 |
Becomes competent on matters related to project management, entrepreneurship, innovation and has knowledge about current matters in industrial engineering. |
4 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
|
|