Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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UTY213 | MANAGERIAL ACCOUNTING | 3 | 3 | 3 | 6 |
GENERAL INFORMATION |
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Language of Instruction : | Turkish |
Level of the Course Unit : | , TYY: + , EQF-LLL: , QF-EHEA: |
Type of the Course : | Compulsory |
Mode of Delivery of the Course Unit | - |
Coordinator of the Course Unit | |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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Objectives of the Course Unit: | To form the decision options using the general and cost accounting methods and to determine the most appropriate decision option in the managerial economic decision-making process. |
Contents of the Course Unit: | Cost volume profit analysis , profit planning, managerial decisions, cost-benefit evaluation in business, managerial decision making methods under various options. |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
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Students will be able to determine the relationship between the production quantity and the cost-profit in the decision-making process by the cost-volume profit analysis techniques. |
Students will be able to form the product production volume, the land crossing point, the price setting decisions. ,by using cost accounting and price adding techniques. |
Students will be able to create managerial decision options with cost data for choose the most appropriate option in the managerial economic decision making stages. |
Students will be able to evaluate success in terms of cost and profit between the general and the units by the general and cost accounting techniques. |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
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Week | Preparatory | Topics(Subjects) | Method |
1 | - | The nature of management accounting, business location and function in | - |
2 | - | Cost-volume relations, costs related to business volume, cost functions, methods used to determine cost-volume relationships; Analytical method, accounting method, mathematical and statistical techniques | - |
3 | - | Cost-volume relations, costs related to business volume, cost functions, methods used to determine cost-volume relationships; Analytical method, accounting method, mathematical and statistical techniques | - |
4 | - | Profit planning, cost volume profit analysis, profit function, usage areas of profit function, breakeven and volume profit graphs, equality use, contribution rate, trust ratio | - |
5 | - | Profit planning, cost volume profit analysis, profit function, usage areas of profit function, breakeven and volume profit graphs, equality use, contribution rate, trust ratio | - |
6 | - | Profit Planning cost volume profit analysis mix of sales, change of sales volume mix, activity leaser, stock change, critical point | - |
7 | - | Cost systems, cost of goods sold table, budgeting | - |
8 | - | MID-TERM EXAM | - |
9 | - | Managerial audit, success evaluation, residual profit, economic value added | - |
10 | - | Cost and managerial decisions, current cost, sinking cost | - |
11 | - | Cost and managerial decisions, other costs, perceived cost, marginal cost | - |
12 | - | Cost and managerial decisions, alternative cost, opportunity cost. Other cost concepts | - |
13 | - | Producing Cost and Managerial Decisions, Sales Option, Combined Cost, Production Losses, | - |
14 | - | Modern costing methods | - |
15 | - | Question solutions | - |
16 | - | FINAL EXAM | - |
17 | - | FINAL EXAM | - |
SOURCE MATERIALS & RECOMMENDED READING |
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Vasfi Haftacı,Yönetim Muhasebesi,Umuttepe Yayınları,5.Baskı,2013. |
Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, Gazi Yayınevi, 2012. |
ASSESSMENT |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Students interpret the basic concepts, theories and approaches of international trade and logistics.
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4 | |||||
2 |
Students explain current information about the field with economics and business theories.
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4 |
KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Students analyze economic and financial data related to their field.
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5 | |||||
2 |
Students relate the information and facts in the field with other social sciences such as sociology, political science and philosophy.
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3 |
SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Students prepare the technical infrastructure and content of international trade transactions.
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4 | |||||
2 |
Students use the theoretical knowledge in his/her field to determine new strategies.
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5 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Students carry out the import and export transactions by applying the customs legislation and foreign exchange legislation.
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3 | |||||
2 |
Students use the theoretical and practical knowledge in the field for academic and professional career.
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4 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Students develop strategies to reach the sales and marketing targets.
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4 | |||||
2 |
Students carry out the correspondence on orders, transportation and payment with the foreign customers.
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2 |
OCCUPATIONAL |
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Learning to Learn |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Students organize participations in national and international fairs in the field.
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1 | |||||
2 |
Students prepare the documentation used in import and export transactions.
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2 | |||||
3 |
Students consider life-long learning as a principle and search on developments, changes and innovations in the field.
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4 |
OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Students manage all phases from finding the customers until delivery of orders.
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4 | |||||
2 |
Students cooperate with stakeholders in order to generate new ideas.
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3 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Students implement knowledge and skills related to his / her field by taking into account his / her legal, social and ethical responsibilities.
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2 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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Type of the Learning Activites | Learning Activities (# of week) | Duration (hours, h) | Workload (h) |
Lecture & In-Class Activities | 14 | 3 | 42 |
Preliminary & Further Study | 14 | 2 | 28 |
Land Surveying | 0 | 0 | 0 |
Group Work | 0 | 0 | 0 |
Laboratory | 0 | 0 | 0 |
Reading | 0 | 0 | 0 |
Assignment (Homework) | 3 | 12 | 36 |
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 | 1 | 25 | 25 |
Mid-Term Exam | 1 | 1 | 1 |
Preparation for the Mid-Term Exam | 1 | 20 | 20 |
Short Exam | 0 | 0 | 0 |
Preparation for the Short Exam | 0 | 0 | 0 |
TOTAL | 35 | 0 | 153 |
Total Workload of the Course Unit | 153 | ||
Workload (h) / 25.5 | 6 | ||
ECTS Credits allocated for the Course Unit | 6,0 |