TÜRKÇE
ENGLISH
Information
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
Maliyet ve Yönetim Muhasebesinin Tarihsel Gelişimi, Maliyet Davranışı ve Temel Kavramlar, Maliyet Tahmini Yöntemleri, Başabaş Noktası, Maliyet-Hacim-Kar Analizi, Esnek Bütçeler, Ürün ve Hizmetlerin Fiyatlandırılması, Müşteri Karlılık Analizi
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recall Historical Development of Cost and Management Accounting |
| LO02 | Recall Cost Behavior |
| LO03 | Recall Basic Concepts of Costs |
| LO04 | Recall Cost Terminology |
| LO05 | Recall Components of Product Cost |
| LO06 | Recall Allocation of Overhead |
| LO07 | Recall Relevant Costs for Decision Making |
| LO08 | Recall Cost Estimation Methods |
| LO09 | Recall Break-Even Point |
| LO10 | Recall Cost-Volume-Profit Analysis |
| LO11 | Recall Relevant Information for Decision Making |
| LO12 | Recall to use Relevant Information for Short-Run Decisions |
| LO13 | Recall Flexible Budgets |
| LO14 | Recall Pricing Products and Services |
| LO15 | Recall Customer Profitability Analysis |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relation to each other | 3 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion; identify their advantages and disadvantages | 4 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management; indicates strong and weak sides of each method. | 5 |
| PLO04 | - | Explain how to create the fundamental conceptual models, and how to apply numerical and statistical techniques that are used in business administration | 5 |
| PLO05 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 4 |
| PLO06 | - | Follow the basic steps of business management methods and apply them | 5 |
| PLO07 | - | Determine appropriate methods to solve business problems | 4 |
| PLO08 | - | Evaluate the results that are obtained from applications of business management methods. | 4 |
| PLO09 | - | Use basic numerical and statistical softwares. | 5 |
| PLO10 | - | Use basic enterprise resource planning (ERP) softwares | 4 |
| PLO11 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 5 |
| PLO12 | - | Follow the latest developments in the field, and sustain personal and professional development with the awareness of the necessity of lifelong learning | 5 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field | 4 |
| PLO14 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field | 5 |
| PLO15 | - | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | 4 |
| PLO16 | - | Perceive and interpret feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral form | 5 |
| PLO17 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 4 |
| PLO18 | - | Recognize and apply social, scientific and professional ethical values. | 5 |
| PLO19 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | 5 |
| PLO20 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affect the activities of businesses and interpret their impact on businesses. | 3 |
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 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 |
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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||