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Information
| Code | MG2800 |
| Name | New Techniques in Management Accounting |
| Semester | . Semester |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
Course Goal
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
none
Resources
Üretim ve Hizmet işletmeleri için Maliyet Muhasebesi ve Maliyet Yönetimi Prof. Dr. Veyis Naci TANIŞ, Dr. İrfan Faruk TANIŞ
Notes
all books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learn the basic concepts of management accounting |
| LO02 | Learn to prepare reports used in performance analysis |
| LO03 | Designs performance measurement systems |
| LO04 | Learn to combine business management methods with accounting techniques |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | 3 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Managerial Accounting: An Overview, Managerial Accounting and Cost Concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 2 | 1-Job-Order Costing | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | 2-Job-Order Costing | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | 3-Job-Order Costing | Reading material related to the topic | Yöntem Seçilmemiş |
| 5 | Variable Costing and Segment Reporting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | 1-Tools for Management, Activity-Based Costing: A Tool to Aid Decision Making | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Tools for Management, Activity-Based Costing: A Tool to Aid Decision Making | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Flexible Budgets and Performance Analysis, Standard Costs and Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | 1-Flexible Budgets and Performance Analysis, Standard Costs and Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | 2-Flexible Budgets and Performance Analysis, Standard Costs and Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Profit Planning | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Capital Budgeting Decisions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | 1-Examples | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Examples | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 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 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||