TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITH THESIS) | |
| Code | MG31754 |
| Name | Cost Management and Analysis |
| Term | 2018-2019 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
Application of modern accounting methods to process management and strategy implementation, such as Activity Based Management, Lifecycle Costing and Target Costing, Strategy Maps and Balanced Scorecards .Definition of relationship between management accounting and modern strategic management methods
Course Content
To be able to apply management accounting tools and methods for strategic management by products, design performance measurement system supporting strategic, tactical and operations level of management, prepare management reports for strategic performance analysis and suggest steps to issues solution.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To be able to define united cost system. |
| LO02 | To be able to express break even point and profit volume graphs. |
| LO03 | To be able to define activity based cost. |
| LO04 | To be able to express standard cost system. To be able to calculate costs in standard cost system. To be able to define full cost, normal cost and variable cost. To be able to explain budgeting. To be able to explain planning and controlling system. |
| LO05 | To be able to calculate costs in standard cost system. |
| LO06 | To be able to define full cost, normal cost and variable cost. |
| LO07 | To be able to explain budgeting. |
| LO08 | To be able to explain planning and controlling system. |
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 | Costing in united manufacturing | Reading material related to the topic | |
| 2 | Costing in united manufacturing | Reading material related to the topic | |
| 3 | Activity based costing | Reading material related to the topic | |
| 4 | Standard cost system | Reading material related to the topic | |
| 5 | Standard cost system | Reading material related to the topic | |
| 6 | Standard cost system | Reading material related to the topic | |
| 7 | Full cost, normal cost, variable cost | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Cost volume profit analyses | Reading material related to the topic | |
| 10 | Cost volume profit analyses | Reading material related to the topic | |
| 11 | Budgets | Reading material related to the topic | |
| 12 | Budgets | Reading material related to the topic | |
| 13 | Using cost information for management decisions | Reading material related to the topic | |
| 14 | Examples | Reading material related to the topic | |
| 15 | Examples | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |