COURSE UNIT TITLE

: MANAGERIAL ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4216 MANAGERIAL ACCOUNTING ELECTIVE 2 1 0 3

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR RUKIYE ŞEBNEM YAŞAR

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to provide an understanding of fundamental concepts of managerial accounting, cost systems and managerial accounting techniques that are used in accordance with the strategic management objectives.

Learning Outcomes of the Course Unit

1   Being able to describe several cost classifications and analyze the effects of production/sales volume on costs and profit.
2   Being able to identify different cost systems.
3   Being able to understand the effects of cost information on managerial decision making process.
4   Being able to implement standard costing, variance analysis and flexible budget practices.
5   Being able to understand performance measurement systems.
6   Being able to understand the scope and purposes of sustainability reporting.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The aim and importance of managerial accounting, Cost behaviour models
2 Cost-volume-profit analysis
3 Cost calculation systems
4 Using cost information in decision making process
5 Pricing
6 Customer profitability analysis
7 Customer profitability analysis
8 Mid-Term Exam
9 Cost reduction techniques, Cost management
10 Business process reengineering, Value engineering, Target costing, Kaizen costing, JIT, Life-cycle costing
11 Activity-based costing, Time-driven activity-based costing
12 Standard costing system and variance analysis
13 Corporate budgeting, Flexible budgeting
14 Corporate budgeting, Flexible budgeting
15 Performance measurement, Balanced scorecard

Recomended or Required Reading

Textbook: Yükçü, S. (2014) Yönetim Muhasebesi, Altın Nokta Yayınları.
Supplementary Book: Büyükmirza, K. (2021). Maliyet ve Yönetim Muhasebesi. Gazi Kitabevi.
Other Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing,
2. Problem solving,
3. Case studies.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


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

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

sebnem.yasar@deu.edu.tr

Office Hours



Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 2 28
Tutorials 14 1 14
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 5 5
Preparation for final exam 1 8 8
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 85

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.1111
LO.2111
LO.311111
LO.4111
LO.511
LO.6111

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

Copyright 2015 DEÜ. BİD

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