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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IŞL 6103 MANAGEMENT ACCOUNTING AND IMPLEMENTATIONS ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

Offered to

Business Administration

Course Objective

To raise students that can make analysis constituting basis for taking decisions through accounting info and that can create reports.

Learning Outcomes of the Course Unit

1   Pricing based on various systems 2   Preparing data for nonroutine business decisions 3   Determining optimal transfer pricing 4   Preparing master budgets for businesses 5   Preparing reports and analysis for break-even profit 6   Choosing minimum costly suppliers

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction and Course Description 2 Decisions for break-even analysis 3 Machine selection decisions 4 Machine selection decisions in inflationist environments 5 Decisions of elimination of harmful products 6 Acceptance or decline of special orders 7 Supplier selection decisions 8 Master budget applications 9 Performance evaluation via accounting data 10 Activity Based Costing 11 Pricing based on target costing 12 Transfer Pricing 13 Balanced Scorecard 14 Conclusion and Evaluation

Recomended or Required Reading

Süleyman Yükçü, Yöneticiler Için Yönetim Muhasebesi, 2007

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FCG FINAL COURSE GRADE 3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Exams, presentations and homeworks

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

suleyman.yukcu@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparation for midterm exam 1 8 8 Preparation for final exam 1 10 10 Preparing assignments 1 10 10 Preparing presentations 1 15 15 Web Search and Library Research 1 15 15 Preparations before/after weekly lectures 14 2 28 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 132

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 LO.1 1 LO.2 1 LO.3 1 LO.4 1 1 LO.5 1 LO.6 1