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Information
| Code | ISLS407 |
| 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 | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to show the application of modern accounting methods in management, such as Activity Based Costing and Activitiy Based Management, Theory of Constraints, Throughput Accounting, Quality Cost, JIT and Balanced Scorecards.
Course Content
In this course management accounting tools will be described and also modern management accounting methods and theories will be explained. Beside these, the importance of making rational decisions by using cost information for companies' profitability will be explored.
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 | Understand the importance of management accounting. |
| LO02 | Understand cost evaluation methods and make cost estimations. |
| LO03 | Make rational decisions by using cost information for companies' profitability. |
| LO04 | Explain the effects of technological changes on cost and management accounting. |
| LO05 | Understand modern theory and tecniques for management accounting like ABC, ABCM, TOC, Throughput Accounting, JIT, Quality Cost and Balanced Scorecard detaily. |
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 | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | |
| PLO04 | Bilgi - Kuramsal, Olgusal | İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama | 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 | Determine appropriate methods to solve business problems | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use the basic numerical and statistical softwares | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use the basic enterprise resource planning (ERP) softwares | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively individually and/or in a team | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | 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. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively by using different sources within the framework of academic rules. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | 4 |
| 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 approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives of the enterprises | |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the | 3 |
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, Soru-Cevap, Problem Çözme |
| 2 | Cost Classification | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 3 | Cost Evaluation Methods and Cost Estimation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 4 | Cost-Volume-Profit Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 5 | Profit Planning and Master Budget- Flexible Budgets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 6 | The Effects of Technological Changes on Cost and Management Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 7 | 1Activity-Based Costing and Activity Based Cost Management | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Activity-Based Costing and Activity Based Cost Management | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 10 | 1Theory of Constraints and Throughput Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 11 | Theory of Constraints and Throughput Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 12 | Quality Cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 13 | JIT Production and Inventory Control System | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 14 | Balanced Scorecard | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 15 | Application of JIT system in a firm | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, 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 | ||