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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITHOUT THESIS) (DISTANCE EDUCATION) | |
| Code | EMG32754 |
| Name | Cost Management and Analysis |
| 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 | Yüksek Lisans Dersi |
| 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 aim of this course is to explain the students with basic principles and concepts about cost accounting.
Course Content
Joint costing, standard cost system, master budget, variable costing, using cost information for decision making.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define joint cost system. |
| LO02 | Prepare master budget. |
| LO03 | Explain break even point and cost-volume-profit analysis. |
| LO04 | Explain standard cost system. |
| LO05 | Define absorption and variable costing system. |
| LO06 | Use cost information in decision making. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Ability to identify, research and analyze accounting, auditing and tax issues. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | To explain how to interpret the results obtained by applying the models in accounting | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Understanding the legal and ethical issues encountered in the accounting profession. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Combining business management methods and accounting methods | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Achieve the most appropriate result by using basic financial analysis techniques | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning | 4 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Written and oral communication competence | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Questioning applications and methods, developing and implementing new working methods when deemed necessary. | 4 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | By making research on accounting science, forming the basis for the right decision making process |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Joint Costing | Reading material related to the topic | |
| 2 | Master and flexible budgets | Reading material related to the topic | |
| 3 | Master and flexible budgets | Reading material related to the topic | |
| 4 | Master and flexible budgets | Reading material related to the topic | |
| 5 | Standard cost system | Reading material related to the topic | |
| 6 | Standard cost system and variance analysis | Reading material related to the topic | |
| 7 | Standard cost system and variance analysis | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Variable Costing | Reading material related to the topic | |
| 10 | Cost volume profit analysis | Reading material related to the topic | |
| 11 | Cost volume profit analysis | Reading material related to the topic | |
| 12 | Cost volume profit analysis | Reading material related to the topic | |
| 13 | Using cost information for management decisions | Reading material related to the topic | |
| 14 | Using cost information for management decisions | Reading material related to the topic | |
| 15 | Using cost information for management decisions | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||