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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC302 |
| Name | Management Accounting |
| Term | 2017-2018 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to present with a knowledge of managerial accounting concepts, such as decision-making, planning and control, pricing, budgeting and customer analysis.
Course Content
Historical Development of Cost and Management Accounting, Cost Behavior and Basic Concepts, Cost Estimation Methods, Break-Even Point, Cost-Volume-Profit Analysis, Flexible Budgets, Pricing Products and Services, Customer Profitability Analysis
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relations to each other | |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | |
| PLO05 | - | 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. | |
| PLO06 | - | Determine appropriate methods to solve business problems | |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | |
| PLO08 | - | Use the basic numerical and statistical softwares | |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | |
| PLO11 | - | 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. | |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | |
| PLO19 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction, Historical Development of Cost and Management Accounting | Reading material related to the topic | |
| 2 | Cost Behavior and Basic Concepts | Reading material related to the topic | |
| 3 | Cost Behavior and Basic Concepts | Reading material related to the topic | |
| 4 | Cost Estimation Methods | Reading material related to the topic | |
| 5 | Cost Estimation Methods | Reading material related to the topic | |
| 6 | Break-Even Point, Cost-Volume-Profit Analysis | Reading material related to the topic | |
| 7 | Break-Even Point, Cost-Volume-Profit Analysis | Reading material related to the topic | |
| 8 | Mid-term Exam | Exam Preparation | |
| 9 | Relevant Information for Decision Making and Short-Run Decisions | Reading material related to the topic | |
| 10 | Relevant Information for Decision Making and Short-Run Decisions | Reading material related to the topic | |
| 11 | Flexible Budgets | Reading material related to the topic | |
| 12 | Pricing Products and Services | Reading material related to the topic | |
| 13 | Pricing Products and Services | Reading material related to the topic | |
| 14 | Customer Profitability Analysis | Reading material related to the topic | |
| 15 | Customer Profitability Analysis | Reading material related to the topic | |
| 16 | Final Exam | Exam Preparation | |
| 17 | Final Exam | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |