| Code: İŞL-524 |
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 |
| To teach cost allocation, transaction and procedures.
-To teach the order, phase, variable and standart cost systems
-To teach activity based accounting
-To teach cost volume profit analysis.
-To teach budgeting and budget based control.
-To teach cost management systems.
-To teach the new production environments effects on cost and management accounting. |
| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Can perform Cost and profit planning. |
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
|
| LO-2 |
Can analyze the existing systems in new product environments. |
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 present proposals to achieve cost savings. |
PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
| LO-4 |
Can make detailed decisions on the manegerial accounting areas. |
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 acoounting designed for the user; these are the systems that gathers, classifies, processes, alayzes and reports informations to help planning and controlling managers in complex and hierarchical organizations. Accounting informations is a system which makes easy to decide, leads the way to develop strategies, helps to evaluate the existing strategies and focuses on the improvement of the operating performance efforts. It concentrates on activity based costing, target costing and strategies put nto force (such as balanced scorecard). |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Introduction to Cost and Management Accounting |
Lecturing |
| 2 |
Cost distribution operations |
Lecturing |
| 3 |
Standard Cost Method |
Lecturing and example application |
| 4 |
Variance Analysis In 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 Production Environments |
Research and lecturing |
| 11 |
Cost Accounting In New Management Environments |
Research and lecturing |
| 12 |
Term Paper Presentation. |
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 |
Büyükmirza, Kamil; Maliyet ve Yönetim Muhasebesi, Gazi Yayınevi, Ankara, 2011. |
| 4 |
Robert S. Kaplan and Anthony A. Atkinson, Advanced Management Accounting, NJ. |
| Required Course instruments and materials |
| textbook and article. |
