TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ENGINEERING |
| INDUSTRIAL ENGINEERING PR. | |
| Code | ENM366 |
| 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. ZAHİDE FİGEN ANTMEN |
| Course Instructor |
Doç. Dr. ZAHİDE FİGEN ANTMEN
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Operating budgets, flexible budgeting and deviations analysis, standard cost system, standards determination, variable cost system, break-even analysis and curricular cost and break-even analysis of income functions.
Course Content
Operating budgets, flexible budgeting and deviations analysis, standard cost system, standards determination, variable cost system, break-even analysis and curricular cost and break-even analysis of income functions.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To collect data for industrial engineering problems, to analyze, to develop alternative interpretations and to be able to interpret. |
| LO02 | They have sufficient background in engineering subjects related to Mathematics, Science and Industrial Engineering. |
| LO03 | To be able to use the theoretical knowledge gained in basic science and inIndustrial engineering issues in describing, formulating and solving problems, and to be able to choose and apply appropriate analytical methods and modeling techniques for this purpose. |
| LO04 | Ability to analyze a service or manufacturing system or process, identify problems, formulate and solve problems |
| LO05 | To be able to choose and use modern techniques and tools necessary for industrial engineering applications. |
| LO06 | Access to information and resources for this purpose to do research, databases and other information resources. |
| LO07 | Effective working ability in individual and multidisciplinary teams, self-confidence to take responsibility. |
| LO08 | To be able to use the information and communication technologies with the computer software at the level required by the field. |
| LO09 | Ability to communicate effectively both verbally and in writing. |
| LO10 | To be able to use computer and communication technologies together with the level of computer software |
| LO11 | Using English language to monitor developments in the field and communicate with colleagues. |
| LO12 | Using English language to monitor developments in the field and communicate with colleagues. |
| LO13 | Being competent in project management, entrepreneurship, innovation and having knowledge about current issues in the field. |
| LO14 | Being competent in project management, entrepreneurship, innovation and having knowledge about current issues in the field. |
| LO15 | Decisions on machine replacement, rejection or acceptance of a special order |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Has sufficient background on topics related to mathematics, physical sciences and industrial engineering. | |
| PLO02 | - | Gains ability to use the acquired theoretical knowledge on basic sciences and industrial engineering for describing, formulating and solving an industrial engineering problem, and to choose appropriate analytical and modeling methods. | |
| PLO03 | - | Gains ability to analyze a service and/or manufacturing system or a process and describes, formulates and solves its problems . | |
| PLO04 | - | Gains ability to choose and apply methods and tools for industrial engineering applications. | |
| PLO05 | - | Can collect and analyze data required for industrial engineering problems ,develops and evaluates alternative solutions. | |
| PLO06 | - | Works efficiently and takes responsibility both individually and as a member of a multi-disciplinary team. | |
| PLO07 | - | Can access information and to search/use databases and other sources for information gathering. | |
| PLO08 | - | Appreciates life time learning; follows scientific and technological developments and renews himself/herself continuously. | |
| PLO09 | - | Can use computer software in industrial engineering along with information and communication technologies. | |
| PLO10 | - | Can use oral and written communication efficiently. | |
| PLO11 | - | Uses English skills to follow developments in industrial engineering and to communicate with people in his/her profession. | |
| PLO12 | - | Has a conscious understanding of professional and ethical responsibilities. | |
| PLO13 | - | Has a necessary consciousness on issues related to job safety and health, legal aspects of environment and engineering practice. | |
| PLO14 | - | Becomes competent on matters related to project management, entrepreneurship, innovation and has knowledge about current matters in industrial engineering. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Variable Costing Method | Reading from related sources | |
| 2 | Order Costing Method | Reading from related sources | |
| 3 | Phase Accounting Method | Reading from related sources | |
| 4 | Standard Costing Method | Reading from related sources | |
| 5 | Standard Costing Method | Reading from related sources | |
| 6 | Normal costing,Variable costing. | Reading from related sources | |
| 7 | Variable Costing Method | Reading from related sources | |
| 8 | Operating budgets | Reading from related sources | |
| 9 | Midterm | Exam preparation | |
| 10 | Operating budgets | Reading from related sources | |
| 11 | Break-even analysis | Reading from related sources | |
| 12 | Cost volume profit | Reading from related sources | |
| 13 | Cost volume profit | Reading from related sources | |
| 14 | Decisions on machine replacement, rejection or acceptance of a special order | Reading from related sources | |
| 15 | Decisions on machine replacement, rejection or acceptance of a special order | Reading from related sources | |
| 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 |