COURSE UNIT TITLE

: ADVANCED MANAGEMENT ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 7056 ADVANCED MANAGEMENT ACCOUNTING COMPULSORY 3 0 0 5

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR AHMET ERDAL ÖZKOL

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Examination of management accounting as a system that provides operational and financial information necessary to achieve the strategic goals of a business, to guide management activities, to motivate behavior and to create and support cultural values.

Learning Outcomes of the Course Unit

1   To be able to create the measurement process to produce information,
2   To access to financial and operational information to be used in analysis and synthesis processes,
3   To be able to interpret the financial and operational information to be used in analysis and synthesis processes from technical, behavioral and cultural perspectives,
4   To be able to use the financial and operational information necessary for analysis and synthesis in achieving the basic strategic goals of the business,
5   To be able to use the knowledge produced by management accounting in the business world.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Strategy and Management Accounting
2 Behavior Patterns of Expenses
3 Traditional and Contemporary Cost Measurement Systems
4 Theory of Constraints
5 Standard Costs as a Cost Management Tool
6 Capacity Measurement and Management
7 Estimating Costs
8 Cost - Volume - Profit Analysis
9 Measurement and Management of Environmental Costs
10 Quality Costs
11 Target Costing
12 Value Chain
13 Strategic Cost Management
14 Sustainability Management

Recomended or Required Reading

Main sources:

1- ANSARI Shahid, BELL Jan, KLAMMER Thomas; Management Accounting, Strategic Focus ; Houghton Mifflin Company; Boston, New York; 2004.
2- BÜYÜKMIRZA Kamil; Maliyet ve Yönetim Muhasebesi, Tekdüzene Uygun Bir Sistem Yaklaşımı ; Gazi Kitabevi, Ankara 2019.

Subsidiary sources: Examination of domestic and foreign articles and communiques related to the course subject.

References: Making use of the websites of companies in different sectors.

Other course materials: -

Planned Learning Activities and Teaching Methods

Theoretical explanations and applied problem and example solutions related to the course and students' field research.

Assessment Methods

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


Further Notes About Assessment Methods

None

Assessment Criteria

In addition to the midterm and final exams, students are evaluated with the presentation and report they prepared on the scientific research topic they prepared during the semester.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

D.E.U. FEAS, Department of Business Administration, Accounting and Finance
e-posta: erdal.ozkol@deu.edu.tr, ozkolerdal@gmail.com
Telefon: (0 232) 301 06 11

Office Hours

Each semester is determined by the lecturer according to the curriculum.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 10 10
Preparation for final exam 1 12 12
Preparing assignments 1 10 10
Preparing presentations 1 10 10
Midterm 1 4 4
Final 1 4 4
TOTAL WORKLOAD (hours) 134

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51

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

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS