TÜRKÇE
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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC324 |
| Name | Management Accounting |
| Term | 2021-2022 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 | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The importance of planning and budgeting to reach the determined goals and targets in determining business goals and objectives
Course Content
It aims to enable students to use their cost accounting information during their planning and budgeting activities
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Students to make deviation analysis |
| LO02 | Students to make cost-profit-volume analysis |
| LO03 | Students can budget |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relations to each other | 0 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 0 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 0 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 0 |
| PLO05 | - | Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. | 0 |
| PLO06 | - | Determine appropriate methods to solve business problems | 0 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 0 |
| PLO08 | - | Use the basic numerical and statistical softwares | 0 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 0 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 0 |
| PLO11 | - | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | 0 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 0 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | 0 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 0 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 0 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 0 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 0 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 0 |
| PLO19 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses | 0 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | Cost Function | To make for course preparation from course materials | |
| 3 | Methods in creating cost functions | To make for course preparation from course materials | |
| 4 | Methods in creating cost functions | To make for course preparation from course materials | |
| 5 | Methods in creating cost functions | To make for course preparation from course materials | |
| 6 | Contribution type income statement | To make for course preparation from course materials | |
| 7 | Cost-Volume-Profit Analysis | To make for course preparation from course materials | |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | |
| 9 | Cost-Volume-Profit Analysis | To make for course preparation from course materials | |
| 10 | Contribution (Marginal Profit), Contribution Rate | To make for course preparation from course materials | |
| 11 | Break-even Point | To make for course preparation from course materials | |
| 12 | Confidence Share, Confidence Rate, Sales amount that reach the target profit, operating leverage, parameter change in profit function | To make for course preparation from course materials | |
| 13 | Profit planning in businesses | To make for course preparation from course materials | |
| 14 | Budget System in Companies and Flexible General Production Expenses Budget General Production Expenses | To make for course preparation from course materials | |
| 15 | Budget System in Companies and Flexible General Production Expenses Budget General Production Expenses | To make for course preparation from course materials | |
| 16 | Term Exams | To make for exam preparation from course materials | |
| 17 | Term Exams | To make for exam preparation from course materials |
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 |
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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||