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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| 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 |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Bahar)
(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
Methods and techniques used by management in planning, control and decision making stages, cost structures, factors affecting investment decisions.
Course Precondition
There are no prerequisites for the course.
Resources
Managerial Accounting (Mustafa Çanakçıoğlu and Duygu Anıl Keskin, 2022, BETA PUBLISHING).
Notes
Cost and Managerial Accounting (İbrahim Lazol, 2016, Ekin Publishing).
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explaining the importance of management accounting. |
| LO02 | Calculating 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 | Explaining 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 | Performing cost-volume profit analysis. |
| LO07 | Analyzing 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 | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| 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. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| 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. | 3 |
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 |
| 3 | Cost Valuation Methods and Cost Estimates | Reading material related to the topic | Öğretim Yöntemleri: Problem Çözme |
| 4 | Cost-Volume-Profit Analysis | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 5 | Profit Planning and Operating Budgets - Flexible Budgets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 6 | The Effect of Technological Changes on Cost and Management Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 7 | Activity Based Costing System and Activity Based Cost Management I | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Activity Based Costing System and Activity Based Cost Management II | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Theory of Constraints and Process Contribution Accounting I | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 11 | Theory of Constraints and Process Contribution Accounting II | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 12 | Quality Costs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 13 | Just in Time Production and Stock Control System | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 14 | Balanced Scorecard | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 15 | Use of cost information in decision making | Reading material related to the topic | Öğretim Yöntemleri: Tartışma |
| 16 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation for Students | 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 | ||