TÜRKÇE
ENGLISH
Information
| Code | BUSS407 |
| Name | Management Accounting |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
Course Goal
Bu dersin amacı; karar verme, planlama ve kontrol; fiyatlandırma, bütçeleme ve müşteri analizi gibi yönetsel muhasebe kavramlarına ilişkin bilgi vermektir.
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
none
Resources
lecture notes
Notes
all management accounting books
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 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explaining how to apply theoretical, numerical and statistical methods used in business management | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Applying business management methods by following the basic steps | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Evaluate the results that are obtained from applications of business management methods. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use basic numerical and statistical softwares. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Use basic enterprise resource planning (ERP) softwares | 4 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Working effectively individually and/or in a team | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively in an unfamiliar field by using different sources within the framework of academic rules. | 3 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate business management approaches, practices and methods by considering the sector, size, resources, culture, goals and objectives of the enterprises. | 4 |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the activities of businesses, on businesses. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction, Historical Development of Cost and Management Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 2 | 1Cost Behavior and Basic Concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 3 | Cost Behavior and Basic Concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 4 | 1Cost Estimation Methods | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 5 | Cost Estimation Methods | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 6 | Break-Even Point, Cost-Volume-Profit Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 7 | 1Break-Even Point, Cost-Volume-Profit Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | 1Relevant Information for Decision Making and Short-Run Decisions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 10 | Relevant Information for Decision Making and Short-Run Decisions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 11 | Flexible Budgets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 12 | 1Pricing Products and Services | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 13 | Pricing Products and Services | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 14 | 1Customer Profitability Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 15 | Customer Profitability Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||