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Information
| Code | MV146 |
| Name | Managerial Accounting |
| Term | 2024-2025 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ORHAN CENGİZ |
| Course Instructor |
1 2 |
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
Methods and techniques used by management in planning, control and decision making stages, cost structures, factors affecting investment decisions.
Course Precondition
None
Resources
Managerial Accounting-Mustafa Çanakçıoğlu and Duygu Anıl Keskin; Cost and Managerial Accounting-İbrahim Lazol
Notes
Notes prepared by the course coordinator
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understanding the importance of management accounting. |
| LO02 | Knows cost valuation methods. |
| LO03 | Making rational decisions by using cost information for companies' profitability. |
| LO04 | Explaining the effects of technological changes on cost and management accounting. |
| LO05 | Explains contemporary methods such as Activity Based Costing System and Management, Theory of Constraints and Process Contribution Accounting, Just-in-Time Production System, Quality Costs and Balanced Scorecard. |
| LO06 | Makes cost-volume profit analysis. |
| LO07 | Knows budgeting techniques. |
| LO08 | Explaining the factors in making optimum investment decisions. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of social justice, environmental protection, occupational health and safety issues. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | 4 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | 3 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 5 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | 1 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 2 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Management Accounting: Overview, Management Accounting and Cost Concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Classification of Costs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 3 | Cost Valuation Methods and Cost Estimates | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 4 | Cost-Volume-Profit Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 5 | Profit Planning and Operating Budgets - Flexible Budgets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 6 | The Effect of Technological Changes on Cost and Management Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 7 | Activity Based Costing System and Activity Based Cost Management I | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 8 | Mid-Term Exam | Reading material related to the topic | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Activity Based Costing System and Activity Based Cost Management II | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 10 | Theory of Constraints and Process Contribution Accounting I | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | Theory of Constraints and Process Contribution Accounting II | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | Quality Costs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 13 | Just in Time Production and Stock Control System | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | Balanced Scorecard | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | Use of cost information in decision making | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 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 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||