COURSE UNIT TITLE

: STRATEGIC COST MANAGEMENT

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MSF 5080 STRATEGIC COST MANAGEMENT ELECTIVE 3 0 0 4

Offered By

Accounting and Finance (English)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR BANU ESRA ASLANERTIK

Offered to

Accounting and Finance (English)

Course Objective

The objective of this course is to examine the starategic role of accounting in the design of management control systems. The course has two sections, first section is deviated tothe use of cost information in strategic decisions such as profitability analysis, capacity issues and quality management. Second section is devated to performance measurement at the individual and business subunit levels in national and multinational setting considering effects of incentives and decisions. A key by-product of performance measurement is tension between optimal decision-making and optimal incentives.

Learning Outcomes of the Course Unit

1   Students are expected to be able to identify different cost concepts in order to use them in different business decisions.
2   Students are expected to be able to use cost information in capacity utilization and quality management topics.
3   Students are expected to be able to prepare performance reports in order to use them in business unit and managerial performance evaluation.
4   Students are expected to be able to evaluate the impact of incentives in decision making in a multinational setting.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Cost Terms
2 Relevant Costs for Decision Making
3 Relevant Costs for Decision Making
4 Cost Allocation
5 Cost Allocation
6 Mid-Term
7 Capacity Analysis
8 Capacity Analysis
9 Customer Profitability Analysis
10 Cost of Quality
11 Multinational Performance Evaluation
12 Transfer Pricing and Multinational Considerations
13 Transfer Pricing and Multinational Considerations
14 Review

Recomended or Required Reading

1. Horngren,C. T., Foster, G., Datar S. M., Cost Accounting A Managerial Emphasis, 13rd edition, Prentice Hall, International Edition, 2009.

Planned Learning Activities and Teaching Methods

Lecture, discussions, case studies, problem solving.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTE * 0.40 + STT * 0.20 + FIN* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will describe cost classification and use information that is suitable for different type of managerial decisions.
2. The students will prepare capacity reports to aid decision making.
3. The students will illustrate the knowledge of different costs of quality and their relation to long and short term profitability..
4. The students will generate and evaluate perfromance evaluation reports in domestic and multinational enterprises.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.
3. All assignments should be submitted on time. Otherwise will not be accepted.

Contact Details for the Lecturer(s)

esra.aslanertik@deu.edu.tr, cagnur.kaytmaz@deu.edu.tr

Office Hours

To be announced later.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparation for midterm exam 1 15 15
Preparation for final exam 1 20 20
Preparing assignments 10 1 10
Preparations before/after weekly lectures 13 1 13
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 101

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15555455
LO.25545455
LO.35555445
LO.45555355

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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