BUSS407 Management Accounting

6 ECTS - 3-0 Duration (T+A)- 7. Semester- 3 National Credit

Information

Code BUSS407
Name Management Accounting
Term 2024-2025 Academic Year
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 Instructor Prof. Dr. VEYİS NACİ TANIŞ (A Group) (Ins. in Charge)


Course Goal / Objective

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

Update Time: 07.05.2024 04:36