Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | 3rd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS MANAGEMENT (PHD) | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | AHMET TANÇ, ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The objective of this course is to give general information on advanced managerial accounting; breakeven points, cost-volume-profit analysis, managerial decisions, cost-profit centers, transfer pricing, performance evaluation etc. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can create cost and profit planning. |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-3 The candidate can do an original scientific/ academic researches independently or jointly with other researchers in business administration field and other social sciences` fields by using the most recent improvements in research methods, and gain knowledge, skills and responsibility to publish the results of research in books, articles and reports, to present in the scientific environment discussion such as conference and congress. PO-5 The candidate can understand the Department of Business Administration`s disciplines interaction with each other and the Department of Business Administration interaction with other departments. Also, the candidate can evaluate various topics with new perspectives and study interdisciplinary. PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis. |
Examination |
| LO-2 | Can analyze existing systems in new production environments. |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-3 The candidate can do an original scientific/ academic researches independently or jointly with other researchers in business administration field and other social sciences` fields by using the most recent improvements in research methods, and gain knowledge, skills and responsibility to publish the results of research in books, articles and reports, to present in the scientific environment discussion such as conference and congress. PO-4 The candidate brings new grounds in the field of business administration by providing original scientific studies, and develops a new scientific method or applies to known methods into different fields, and contributes to national and international literature. PO-5 The candidate can understand the Department of Business Administration`s disciplines interaction with each other and the Department of Business Administration interaction with other departments. Also, the candidate can evaluate various topics with new perspectives and study interdisciplinary. PO-6 The candidate can discuss the new information in the field of business in a systematic manner, and can gain high level skills about research methods in the field. |
Examination |
| LO-3 | Can offer suggestions on how to lower the cost of. |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-3 The candidate can do an original scientific/ academic researches independently or jointly with other researchers in business administration field and other social sciences` fields by using the most recent improvements in research methods, and gain knowledge, skills and responsibility to publish the results of research in books, articles and reports, to present in the scientific environment discussion such as conference and congress. PO-4 The candidate brings new grounds in the field of business administration by providing original scientific studies, and develops a new scientific method or applies to known methods into different fields, and contributes to national and international literature. PO-5 The candidate can understand the Department of Business Administration`s disciplines interaction with each other and the Department of Business Administration interaction with other departments. Also, the candidate can evaluate various topics with new perspectives and study interdisciplinary. PO-6 The candidate can discuss the new information in the field of business in a systematic manner, and can gain high level skills about research methods in the field. PO-8 The candidate keeps up to date his/her knowledge, follow closely national and international literature in the field of Business Administration, and can improve himself/herself not only in Business Administration, but also in other social issues. |
Examination |
| LO-4 | Can give detailed decisions in related to management accounting. |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-3 The candidate can do an original scientific/ academic researches independently or jointly with other researchers in business administration field and other social sciences` fields by using the most recent improvements in research methods, and gain knowledge, skills and responsibility to publish the results of research in books, articles and reports, to present in the scientific environment discussion such as conference and congress. PO-4 The candidate brings new grounds in the field of business administration by providing original scientific studies, and develops a new scientific method or applies to known methods into different fields, and contributes to national and international literature. PO-5 The candidate can understand the Department of Business Administration`s disciplines interaction with each other and the Department of Business Administration interaction with other departments. Also, the candidate can evaluate various topics with new perspectives and study interdisciplinary. PO-6 The candidate can discuss the new information in the field of business in a systematic manner, and can gain high level skills about research methods in the field. PO-9 As a good academician and researcher, the candidate can learn to look critically to new subjects, to new developments in the field of Business Administration, to related other topics. Also, he/she can improve his/her questioning and exploratory aspects. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| In this course these subjects will be taught; methods for profit planning, producing accounting data for managers, pricing and investment decisions, transfer pricing and budgeting. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Introduction to Cost and Management Accounting | Lecture |
| 2 | Cost of Distribution Operations | Lecture |
| 3 | Standard Cost Method | Lecture and sample applications |
| 4 | Standard Costing Variance Analysis | Lecture and sample applications |
| 5 | Variable Cost Method | Research and Lecturing |
| 6 | Cost-Volume - Profit Analysis | Research and Lecturing |
| 7 | Target Costing, Kaizen Coting | Research and Lecturing |
| 8 | mid-term exam | |
| 9 | Cost Management System: Quality Costs | Research and Lecturing |
| 10 | Cost Accounting in New Production Environment | Research and Lecturing |
| 11 | Management Accounting in the New Manufacturing Environment | Research and Lecturing |
| 12 | Term Paper Presentations | Lecture |
| 13 | Term Paper Presentations | Value stream costing expression |
| 14 | Term Paper Presentations | Value engineering costs expression |
| 15 | Term Paper Presentations | Quality costs expression |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Civelek, Muzaffer; Azzem Özkan; Maliyet ve Yönetim Muhasebesi, Detay Yayıncılık, Ankara, 2011. (Main Textbook) | |
| 2 | Büyükmirza, Kamil; Maliyet ve Yönetim Muhasebesi, Gazi Yayınevi, Ankara, 2011. | |
| Required Course instruments and materials | ||
| Projection, and articels | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 2 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 2 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 5 | 14 | 70 |
| b) Search in internet/Library | 2 | 10 | 20 |
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 4 | 7 | 28 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 4 | 7 | 28 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 192 | ||