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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS UAT 3001 MANAGERIAL ACCOUNTING COMPULSORY 3 0 0 3

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR HAKAN ÖZKAYA

Offered to

International Trade

Course Objective

To gain the ability to make cost-based decision-making from a managerial point of view

Learning Outcomes of the Course Unit

1   Understanding basic cost concepts 2   Understanding the cost behavior 3   Ability to conduct cost-volume-profit analysis 4   Ability to calculate unit costs 5   Ability to make decisions based on cost data

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Basic Cost Concepts 2 Classification of Costs and Cost Behavior Models 3 Production Costs 4 Unit Costs 5 Stock Valuation Methods 6 Labor Costs 7 Midterm exam 8 Midterm exam 9 Cost-Volume-Profit Analysis 10 Cost-Volume-Profit Analysis 11 Cost Calculation Systems and Methods 12 Costs and Business Decisions 13 Costs and Business Decisions 14 Budgeting 15 Final Exam 16 Final Exam

Recomended or Required Reading

Kamil BÜYÜKMIRZA. Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 2010, Ankara Süleyman Yükçü, Yöneticiler Için Muhasebe: Yönetim Muhasebesi, Altın Nokta Basım Yayın, 2007, Izmir

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 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

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

Dokuz Eylul University Associate's Degree and Bachelor's Degree Education and Examination Regulations School of Applied Sciences Education and Examination Application Principles

Contact Details for the Lecturer(s)

hakan.ozkaya@deu.edu.tr

Office Hours

Monday 15:00-16:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 2 24 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 84

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 PO.16 LO.1 5 3 5 5 4 5 5 5 LO.2 5 3 5 5 4 5 5 5 LO.3 5 3 5 5 4 5 5 5 LO.4 5 3 5 5 4 5 5 5 LO.5 5 3 5 5 4 5 5 5