MG2700 Managerial Accounting

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

Information

Code MG2700
Name Managerial Accounting
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 5 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Yüksek Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Doç. Dr. ELİF NURSUN DEMİRCİOĞLU


Course Goal / Objective

The aim of this course is to show the application of modern accounting methods in management, and decision making such as Activity Based Costing and Activitiy Based Management, Theory of Constraints and 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 decision making 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 1.Defining the concepts of Finance Management, Accounting Management, Production Management, Marketing Management, Management and Organization and Quantitative Methods and explaining their relations with each other.
PLO02 Bilgi - Kuramsal, Olgusal 2.Comparison by defining the theories and models of business management, numerical and statistical methods. 3
PLO03 Bilgi - Kuramsal, Olgusal 3. Accessing and interpreting information using scientific research methods. 4
PLO04 Bilgi - Kuramsal, Olgusal 4. Application of theory and models, numerical and statistical methods in business management.
PLO05 Bilgi - Kuramsal, Olgusal 5. Interpreting the results of theory and models, numerical and statistical methods applied in business management.
PLO06 Beceriler - Bilişsel, Uygulamalı 6. To be able to determine the appropriate methods for the solution of the business problems encountered. 3
PLO07 Beceriler - Bilişsel, Uygulamalı 7. To be able to follow and apply the basic steps of business process management.
PLO08 Beceriler - Bilişsel, Uygulamalı 8. To be able to reach the most appropriate result by using basic numerical and statistical analysis programs. 3
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği 9. Working in accordance with the objectives as a project manager or participant.
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği 10. Taking an active role by taking responsibility individually and/or within the team. 3
PLO11 Yetkinlikler - Öğrenme Yetkinliği 11. Continuous self-development by following current developments with the awareness that the research and learning process continues throughout life.
PLO12 Yetkinlikler - Öğrenme Yetkinliği 12. To produce new information from the data obtained from scientific sources within the framework of academic rules and to interpret them effectively. 3
PLO13 Yetkinlikler - Öğrenme Yetkinliği 13. To be able to associate the knowledge gained in the field of business with the knowledge in different fields.
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik 14. To be able to communicate with the parties verbally and in writing in accordance with the requirements of academic and business life. 4
PLO15 Yetkinlikler - İletişim ve Sosyal Yetkinlik 15. To present effectively by synthesizing the information obtained from the sources related to the field within the framework of academic rules. 3
PLO16 Yetkinlikler - Alana Özgü Yetkinlik 16.Behaving in accordance with ethical and legal issues encountered in business science and business professions.
PLO17 Yetkinlikler - Alana Özgü Yetkinlik 17. To make original researches about all the basic functions of the business in accordance with scientific, institutional and social ethics. 3
PLO18 Yetkinlikler - Alana Özgü Yetkinlik 18. Identifying existing problems with a critical point of view and suggesting solutions.


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, Tartışma, Beyin Fırtınası
2 Cost Classification Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
3 Cost Evaluation Methods and Cost Estimation Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
4 Cost-Volume-Profit Analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası
5 Profit Planning and Master Budget- Flexible Budgets Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
6 The Effects of Technological Changes on Cost and Management Accounting Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
7 1Activity-Based Costing and Activity Based Cost Management Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav, Ödev
9 Activity-Based Costing and Activity Based Cost Management Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
10 1Theory of Constraints and Throughput Accounting Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
11 Theory of Constraints and Throughput Accounting Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
12 Quality Cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
13 JIT Production and Inventory Control System Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
14 Balanced Scorecard Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, Problem Çözme
15 Using cost information in decision making process Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Beyin Fırtınası, 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 3 42
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 18 18
Total Workload (Hour) 114
Total Workload / 25 (h) 4,56
ECTS 5 ECTS

Update Time: 07.05.2024 04:48