TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | MG32750 |
| Name | Strategic Management Accounting |
| Term | 2018-2019 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The main goal of this course is to explain students how they can use their accounting information in planning-control activities and decision making. Beside these, technological changes and their effect on cost/management accounting and modern management accounting techniques/theories are main objectives of this course.
Course Content
Cost classification, cost system, cost evaluation methods, cost volume profit analysis, budgeting, decision making, effects of technological changes on management accounting, modern management accounting theories and techniques
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Classify cost and define cost concepts |
| LO02 | Explain cost systems |
| LO03 | Use cost evaluation methods |
| LO04 | Understand cost-volume-profit analysis |
| LO05 | Prepare master and flexible budgets, make variance analysis |
| LO06 | Explain the effects of technological changes on accounting systems |
| LO07 | Explain modern management accounting techniques and theories |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. | |
| PLO02 | - | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | |
| PLO03 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO04 | - | Explains how to interpret the results obtained from the application of the models in the accounting discipline. | |
| PLO05 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO06 | - | Combines the application of the methods of business management and accounting methods | |
| PLO07 | - | Uses the basic techniques of financial analysis to achieve the best result. | |
| PLO08 | - | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | |
| PLO09 | - | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | |
| PLO10 | - | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | |
| PLO11 | - | Has the ability to communicate orally and in writing. | |
| PLO12 | - | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | |
| PLO13 | - | Do researches on the science of accounting, to form the basis for the decision-making process. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | An Overview | Reading material related to the topic | |
| 2 | Cost classification and cost concepts | Reading material related to the topic | |
| 3 | Cost systems and financial statements | Reading material related to the topic | |
| 4 | Cost evaluation methods | Reading material related to the topic | |
| 5 | Cost-volume-profit analysis | Reading material related to the topic | |
| 6 | Budgeting- master and flexible budgets | Reading material related to the topic | |
| 7 | Technological changes and the effects on accounting systems | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Activity based costing and activity based cost management | Reading material related to the topic | |
| 10 | Theory of constraints | Reading material related to the topic | |
| 11 | Throughput accounting | Reading material related to the topic | |
| 12 | JIT production and inventory costing system and cost of quality | Reading material related to the topic | |
| 13 | Balanced scorecard | Reading material related to the topic | |
| 14 | Using cost information in decision making process | Reading material related to the topic | |
| 15 | Using cost information in decision making process | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |