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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ISL 3048 MANAGEMENT ACCOUNTING ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR NILGÜN KUTAY

Offered to

Business Administration Business Administration (Evening)

Course Objective

Providing decision taking skills in terms of management based on costs.

Learning Outcomes of the Course Unit

1   To summarize cost-expense-expenditure concepts 2   To analyze deviations of costs 3   To summarize the effect of costs on management decisions 4   To detect cost-volume-profit relationships and analyze 5   To prepare income statements arranged according to full costing, variable costing and direct material costing systems

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Cost functions, Cost control 2 Standard Costing System 3 Cost estimation systems 4 Full costing method 5 Variable costing method 6 Costing based on direct materials 7 Contribution margin analysis 8 Contribution margin analysis 9 Using cost data in management decisions 10 Using cost data in management decisions 11 Pricing based on costing 12 Target costing-Kaizen costing 13 Product life cycle costing 14 Transfer pricing

Recomended or Required Reading

Kamil BÜYÜKMIRZA. Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 2010, Ankara Yurdakul ÇALDAĞ, Maliyet ve Yönetim Muhasebesi Uygulamaları, Gazi Kitabevi, 8. Baskı, 2011, Ankara, Vasfi HAFTACI. Yönetim Muhasebesi, Umuttepe Yayınları, 2010 Süleyman Yükçü, Yönetim Muhasebesi (Yöneticiler Için), Altın Nokta Basım Yayın, 2007, Izmir Alparslan PEKER, Modern Yönetim Muhasebesi

Planned Learning Activities and Teaching Methods

Lecturing, problem solving, sample cases.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated on their midterm and final grades

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

seha.selek@deu.edu.tr sevket.sayin@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 Preparations before/after weekly lectures 14 5 70 Preparation for midterm exam 1 9 9 Preparation for final exam 1 9 9 Midterm 1 1 1 Final 1 1 1 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 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1