MG31712 Cost Accounting Theory and Practice

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

Information

Code MG31712
Name Cost Accounting Theory and Practice
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Yüksek Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. VEYİS NACİ TANIŞ


Course Goal / Objective

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 Defines cost accounting and importance of accounting information process
LO02 Explains concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. Recognizes the difference between these concepts by giving examples
LO03 Clarifies varios aspects of acoounting and explain the goals of this class
LO04 Arranges the table of cost of sales and income according to the information of cost accounting
LO05 Defines factors which influence cost accounting systems Does cost analysis
LO06 Calculates unit cost
LO07 Uses princeples of cost accounting


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making
PLO02 Bilgi - Kuramsal, Olgusal Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. 4
PLO03 Bilgi - Kuramsal, Olgusal Has an understanding of the legal and ethical issues faced by the accounting profession. 3
PLO04 Bilgi - Kuramsal, Olgusal Explains how to interpret the results obtained from the application of the models in the accounting discipline
PLO05 Bilgi - Kuramsal, Olgusal Combines the application of the methods of business management and accounting methods.
PLO06 Bilgi - Kuramsal, Olgusal Uses the basic techniques of financial analysis to achieve the best result. 4
PLO07 Bilgi - Kuramsal, Olgusal Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process.
PLO08 Beceriler - Bilişsel, Uygulamalı In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. 3
PLO09 Beceriler - Bilişsel, Uygulamalı In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively.
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has the ability to communicate orally and in writing.
PLO11 Yetkinlikler - Öğrenme Yetkinliği Practices and inquires methods, if he considers it necessary to develop and implement new ways of working.
PLO12 Yetkinlikler - Öğrenme Yetkinliği Do researches on the science of accounting, to form the basis for the decision-making process


Week Plan

Week Topic Preparation Methods
1 Basic information and concepts Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
2 Cost types and classification Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
3 Cost of raw materials and supplies Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
4 Material movement and inventory valuation process Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
5 Direct and indirect labor expences and pay system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
6 Determinate labor cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
7 Production cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Allocating production cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
10 2Allocating production cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
11 1job Order cost system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
12 2job Order cost system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
13 job Order cost system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
14 1Process costing system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma
15 Process costing system 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 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 04:57