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  Course Description
Course Name : Managerial Accounting

Course Code : MG 482

Course Type : Optional

Level of Course : First Cycle

Year of Study : 4

Course Semester : Spring (16 Weeks)

ECTS : 6

Name of Lecturer(s) : Prof.Dr. VEYİS NACİ TANIŞ

Learning Outcomes of the Course : 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

Mode of Delivery : Face-to-Face

Prerequisites and Co-Prerequisites : MG 363 Cost Accounting I

Recommended Optional Programme Components : None

Aim(s) of Course : 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

Course Contents : 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

Language of Instruction : Turkish

Work Place : 3. 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 lecture, discussion
2 Job-Order Costing Reading material related to the topic lecture, discussion
3 Job-Order Costing Reading material related to the topic lecture, discussion
4 Cost-Volume-Profit Relationships Reading material related to the topic lecture, discussion
5 Variable Costing and Segment Reporting Reading material related to the topic lecture, discussion
6 Tools for Management , Activity-Based Costing: A Tool to Aid Decision Making Reading material related to the topic lecture, discussion
7 Tools for Management , Activity-Based Costing: A Tool to Aid Decision Making Reading material related to the topic lecture, discussion
8 Mid-term Exam Exam Preparation written exam
9 Flexible Budgets and Performance Analysis , Standard Costs and Variances Reading material related to the topic lecture, discussion
10 Flexible Budgets and Performance Analysis , Standard Costs and Variances Reading material related to the topic lecture, discussion
11 Flexible Budgets and Performance Analysis , Standard Costs and Variances Reading material related to the topic lecture, discussion
12 Profit Planning Reading material related to the topic lecture, discussion
13 Capital Budgeting Decisions Reading material related to the topic lecture, discussion
14 Examples Reading material related to the topic Exercise
15 Examples Reading material related to the topic Exercise
16/17 Final Exam Exam Preparation written exam


  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
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 Use the basic enterprise resource planning (ERP) softwares 4
2 List and define the concepts of business management, and explain their relations to each other 5
3 List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. 4
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
5 Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 4
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
7 Determine appropriate methods to solve business problems 4
8 Evaluate the results that are obtained from applications of business management methods 5
9 Use the basic numerical and statistical softwares 4
10 Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning 5
11 Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. 5
12 Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 4
13 Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format 4
14 Question traditional approaches, methods and implementations; develop and implement alternative methods when required 4
15 Recognize and apply social, scientific and professional ethical values. 4
16 Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives 5
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
18 Take initiative individually or/and as a member of a team, lead and work effectively 5
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).

  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 7 98
Assesment Related Works
    Homeworks, Projects, Others 0 0 0
    Mid-term Exams (Written, Oral, etc.) 1 1 1
    Final Exam 1 1 1
Total Workload: 142
Total Workload / 25 (h): 5.68
ECTS Credit: 6