| Code: İŞL-534 |
Course Title: MANAGEMENT ACCOUNTING |
Theoretical+Practice: 3+0 |
ECTS: 6 |
|
| Year/Semester of Study |
1 / Spring Semester |
| Level of Course |
2nd Cycle Degree Programme |
| Type of Course |
Optional |
| Department |
BUSINESS ADMINISTRATION |
| 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 |
| Teach the concept of cost distribution and cost distribution processes and procedures-Teach order, phase, variable and standard cost systems -Teach activity based costing - Teach the cost volume profit analysis- Teach budgeting and budgetary control- Teach cost management systems- Teach the effect of new production environments on cost and management. |
| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Cost and profit planning can occur. |
PO-3 Have information about the basic concepts of strategic management, strategic management process and strategic analysis and strategy selection, implementation and control strategies
|
Examination
|
| LO-2 |
Yeni üretim ortamlarında mevcut sistemleri analiz edebilir. |
PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
| LO-3 |
Can offer suggestions for cost reduction. |
PO-3 Have information about the basic concepts of strategic management, strategic management process and strategic analysis and strategy selection, implementation and control strategies
|
Examination
|
| LO-4 |
Detailed decisions can be made in areas related to management accounting. |
PO-3 Have information about the basic concepts of strategic management, strategic management process and strategic analysis and strategy selection, implementation and control strategies
PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| Management accounting designed for the user; classifying, processing, analyzing and reporting information that will help managers of planning and control activities in complex and hierarchical organizations. Accounting information is a system that facilitates decision-making, guides the strategy, focuses on efforts to improve the performance of the organization, helps to evaluate existing strategies. The emphasis is on new techniques such as activity-based costing, target costing and putting strategies into effect. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Introduction to Cost and Management Accounting |
Lecturing |
| 2 |
Cost Distribution Processes |
Lecturing |
| 3 |
Standard Cost Method |
Lecturing and example application |
| 4 |
Variance Analysis on the Standard Cost Method |
Lecturing and example application |
| 5 |
Variable Cost Method
|
Research and lecturing |
| 6 |
Cost-Volume-Profit Analysis |
Research and lecturing |
| 7 |
Cost Management System: Target Costing, Kaizen Costing |
Research and lecturing |
| 8 |
mid-term exam |
|
| 9 |
Cost Management System: Quality Costs |
Research and lecturing |
| 10 |
Cost Accounting In New Management Environmentster |
Research and lecturing |
| 11 |
Cost Accounting in New Production Environments |
Research and lecturing |
| 12 |
Term paper presentation |
Research and lecturing |
| 13 |
Term paper presentation |
Lecturing of the value stream costing |
| 14 |
Term paper presentation |
Lecturing of the value engineering costing |
| 15 |
Term paper presentation |
Lecturing of the quality cost |
| 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 |
Akdogan, Nalan, Maliyet Muhasebesi, Gazi Kitabevi, Ankara, 2004. |
| 3 |
Robert S. Kaplan and Anthony A. Atkinson, Advanced Management Accounting, NJ. |
| 4 |
Büyükmirza, Kamil; Maliyet ve Yönetim Muhasebesi, Gazi Yayınevi, Ankara, 2011. |
| Required Course instruments and materials |
| textbook and article. |
