YÖNETİM VE MALİYET MUHASEBESİ DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
UIT207	YÖNETİM VE MALİYET MUHASEBESİ	3	3	3	6

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Prof. MUSTAFA KÖKSAL
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi	Dr.Öğr.Üyesi ALİ ÖZBEK
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	The objective of this course is to enable students to have knowledge of cost and managerial accounting applications in planning, control and decision making functions of business managers.
İçerik:	Contents of the course include; Conceptual Framework of Cost Accounting, Classification of Expenses, First Material and Material Expenses-Inventory Tracking, Labor Costs, Order Cost System, Phase Cost System, Cost Volume Profit Analysis, Business Budgets, Accountability Accounting and Transfer Pricing, Current Approaches in Management and Cost Accounting.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Explain how the cost information, important aspect for for business managers to fulfill the planning, control and decision making functions is determined. (Blooms 2)
Demonstrate the use of cost information in business decisions, (Blooms 1)
Calculate product cost by using cost management systems, (Blooms 3)
Apply cost accounting information to solve various organizational problems. (Blooms 3)
Use cost volume profit analyzes in management decisions (Blooms 3).
Analyze cost management systems according to efficiency levels in production companies (Blooms 4).
Use cost information to make non-routine business (management) decisions. (Blooms 3)

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Reading and literature review	Cost Accounting Conceptual Framework	Narration, discussion
2	Reading and literature review	Classification of Costs	Narration, discussion
3	Reading and literature review	First Commodity and Material Expenses	Narration, discussion
4	Reading and literature review	Labor Costs	Narration, discussion
5	Reading and literature review	Order Cost System	Narration, discussion
6	Reading and literature review	Order Cost System	Narration, discussion
7	Reading and literature review	Phase Cost System	Narration, discussion
8	-	MID-TERM EXAM	-
9	Reading and literature review	Phase Cost System	Narration, discussion
10	Reading and literature review	Cost Volume Profit Analyzes	Narration, discussion
11	Reading and literature review	Cost Volume Profit Analyzes	Narration, discussion
12	Reading and literature review	Business Budgets	Narration, discussion
13	Reading and literature review	Liability Accounting and Transfer Pricing	Narration, discussion
14	Reading and literature review	Current Approaches to Management and Cost Accounting	Narration, discussion
15	Reading and literature review	Current Approaches to Management and Cost Accounting	Narration, discussion
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Saban, M. & Erdoğan, N. (2017) Maliyet ve Yönetim Muhasebesi, (7. Baskı), İstanbul: Beta Yayınevi
Yükçü, S. (2018), Çözümlü Maliyet ve Yönetim Muhasebesi, İstanbul: Kitapana Yayınevi
Lazol, İ. ,Maliyet ve Yönetim Muhasebesi, Ekin Basın Yayın
Drury, C. (2015), Cost and Management Accounting, (6. Edition), Cengage Learning Press

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Summarizing basic and advanced topics in International Trade and Business.		1
2	To define the theories, concepts and principles of International Trade and Business and its sub-fields.		1
3	Interpreting the relationship of International Trade and Business with other disciplines.			2
4	Using the theoretical knowledge gained in the field of International Trade and Business in professional practices and daily life.			2

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Explaining current events and phenomena in the field with a holistic perspective analytically and systematically based on advanced knowledge and skills.				3
2	Solving problems encountered in business life, at individual and organizational level.			2
3	Effective use of computer programs (such as SPSS, R, Excel, Stata) in the face of complex business problems.		1
4	Evaluating the developments in the world from an intellectual perspective in the light of the joint faculty courses taken.			2

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Recognizing new theoretical and practical approaches in the field of International Trade and Business.				3
2	Recognize the relevant literature effectively.			2
3	Independently organize activities towards organizational goals and objectives.			2

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	To conduct qualitative and quantitative research on the subjects related to the field.				3

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	To be able to work independently in the light of the knowledge gained in the field of International Trade and Business and to take responsibility for the work done.			2

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Adopting the philosophy of lifelong learning.				3

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	To use Turkish in written and oral communication in accordance with the rules and effectively.		1
2	Using foreign language skills effectively in business and social life, explaining their demands in writing or verbally.		1
3	To design a healthy communication network in the business world by using social life skills.			2

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Benefiting from the theoretical and historical knowledge of international trade and business; analyzes current issues, events and problems.				3
2	Continually improving their knowledge of the structure and characteristics of the variables of international trade and business.				3

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	12	4	48
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	6	5	30
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	6	5	30
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	40	0	152