Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| MANAGEMENT ACCOUNTING | - | Fall Semester | 2+0 | 2 | 3 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Yeter USLU |
| Name of Lecturer(s) | Assist.Prof. Selman DURAN |
| Assistant(s) | Res. Ass. Yaşar GÖKALP |
| Aim | The goal of the course is to evaluate the managerial accounting issues including cost analysis and management, budgeting and control, which are essential to the decision-making process in business, and to acquire the skills in this field. |
| Course Content | This course contains; Introduction to Managerial Accounting,Cost Terms and Cost Accounts,Classifications of Costs and Methods of Costing,Standard Costing,Job Order and Process Costing,Job Order and Process Costing,Cost-Volume-Profit Analysis,Pricing,Master Budgets,10.Foreign Resources Management and Leasing ,Strategic Cost Management,Capital Budgeting and Cost Analysis,Responsibility Accounting and Transfer Pricing,Activity-Based Costing And Capital Management. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| At the end of the course, students will be able to; | 16, 9 | A |
| 1. Explains the role of the management accountant, discusses its fundamental role and explains the areas of use of the management accountant. | 16, 9 | A |
| 2. Explains the management of cash and similar assets, management of receivables, stock management, explains the topics, capital budgeting and investment decisions, capital cost and pricing. | 16, 9 | A |
| 3. Uses cost-volume-profit analyzes in management decisions and makes cost analyzes of hospital enterprises. | 16, 9 | A |
| 4. list accounting systems that an institution manager may need. | 16, 9 | A |
| 5. debate costing methods. | 16, 9 | A |
| 6. apply the costing and pricing of the goods and services. | 16, 9 | A |
| 7. make cost-volume-profit analyses. | 16, 9 | A |
| 8. form necessary cost analyses in management decisions. | 16, 9 | A |
| 9. restate institution budgets and functions of budget preparing processes. | 16, 9 | A |
| 10. organize the preparation processes of institution budgets and monitor the correct development of process. | 16, 9 | A |
| 11. Expenses in terms of the relation with activity volume in cost analysis and expense functions, methods and techniques used in determination of cost functions. | 16, 9 | A |
| 12. inspect the correct execution of activities according to the budgets. | 16, 9 | A |
| Teaching Methods: | 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to Managerial Accounting | Reading the related topic |
| 2 | Cost Terms and Cost Accounts | Reading the related topic |
| 3 | Classifications of Costs and Methods of Costing | Reading the related topic |
| 4 | Standard Costing | Reading the related topic |
| 5 | Job Order and Process Costing | Reading the related topic |
| 6 | Job Order and Process Costing | Reading the related topic |
| 7 | Cost-Volume-Profit Analysis | Reading the related topic |
| 8 | Pricing | Reading the related topic |
| 9 | Master Budgets | Reading the related topic |
| 10 | 10.Foreign Resources Management and Leasing | Reading the related topic |
| 11 | Strategic Cost Management | Reading the related topic |
| 12 | Capital Budgeting and Cost Analysis | Reading the related topic |
| 13 | Responsibility Accounting and Transfer Pricing | Reading the related topic |
| 14 | Activity-Based Costing And Capital Management | Reading the related topic |
| Resources |
| 1. Metin Saban & Necmettin Erdoğan, Maliyet ve Yönetim Muhasebesi, Beta ayınları, 2014 2. Nihat Küçüksavaş, Yönetim Açısından Maliyet Muhasebesi, Kare Yayınları 3. A. Sait Sevgener & Rüstem Hacırüstemoğlu, Yönetim Muhasebesi, Gazi Kitapevi 4. Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, Gazi Kitapevi |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PQ-1. Learns the national health conditions and the development, implementation and performance evaluation of appropriate health policies, as well as the theoretical and practical knowledge of organization and management of the health sector. | X | |||||
| 2 | PQ-2. Uses theoretical and practical knowledge on business world and management with a critical approach to plan, organize and lead health and health service providers at national and international level. | X | |||||
| 3 | PQ-3. Identifies the relevant job roles in subdivisions of health system organizations and learns about their duties and responsibilities. | X | |||||
| 4 | PQ-4. Knows the social, environmental and behavioral factors related to the development of public and individual health. | X | |||||
| 5 | PQ-5. Applies the knowledge and skills on management of health institutions to manage the functions such as management, production, human resources, finance, accounting, marketing, patient and public relations, quality and patient safety, occupational health and safety, information technologies. | X | |||||
| 6 | PQ-6. Analyzes the information on health management scientifically and interprets their results, creates innovative, ethical, socially responsible and sustainable solutions, by using quantitative, qualitative techniques and digital technology innovatively for problem solving and exploiting opportunities in health management. | X | |||||
| 7 | PQ-7. Decide independently and demonstrates leadership qualities in identifying health management problems, develops proposals for solutions, applies them effectively and efficiently and assesses outcomes. | X | |||||
| 8 | PQ-8. Takes responsibility as an individual and/or team member to solve the problems encountered in managing health institutions. | X | |||||
| 9 | PQ-9. Evaluates the personality, culture and behavioral characteristics of the health institutions’ employees and directs them towards the aims of the institution. | X | |||||
| 10 | PQ-10. Decides on and applies different ways of accessing information. | X | |||||
| 11 | PQ-11. Continuously develops their professional knowledge and skills; open to change, innovation, entrepreneurship and lifelong learning. | X | |||||
| 12 | PQ-12. Shares the views and suggestions on health management issues in writing and orally with stakeholders and communicates effectively with colleagues using an English level of at least European Language Portfolio B1 General. | X | |||||
| 13 | PQ-13. Solves problems using effective communication methods, has the ability to use the language in written and oral communication in a correct and proper manner using the terminology of health institutions. | X | |||||
| 14 | PQ-14. Uses information and communication technologies and computer software at least at the European Computer Use License level. | X | |||||
| 15 | PQ-15. Yönetim felsefesini ve yönetimin fonksiyonlarını her bir birime uygun olacak biçimde yönetim uygulamalarına yansıtır. | X | |||||
| 16 | PQ-16. Birey olarak dış görünüm olumlu tutum ve davranışlarıyla kuruma örnek olur; sürekli gelişme ve değişime açıktır. | X | |||||
| 17 | PQ-17. Sağlık yönetimi ile ilgili hukuki düzenlemeler ile toplumsal, bilimsel, mesleki etik ilkelere uygun, ülke ya da dünya genelinde genel sağlık sorunlarına duyarlı davranır, çözüm önerilerini yorumlar ve değerlendirir. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 2 | 28 | |||
| Guided Problem Solving | 0 | 0 | 0 | |||
| Resolution of Homework Problems and Submission as a Report | 5 | 1 | 5 | |||
| Term Project | 1 | 10 | 10 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 26 | 26 | |||
| General Exam | 1 | 32 | 32 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 101 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(101/30) | 3 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| MANAGEMENT ACCOUNTING | - | Fall Semester | 2+0 | 2 | 3 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Yeter USLU |
| Name of Lecturer(s) | Assist.Prof. Selman DURAN |
| Assistant(s) | Res. Ass. Yaşar GÖKALP |
| Aim | The goal of the course is to evaluate the managerial accounting issues including cost analysis and management, budgeting and control, which are essential to the decision-making process in business, and to acquire the skills in this field. |
| Course Content | This course contains; Introduction to Managerial Accounting,Cost Terms and Cost Accounts,Classifications of Costs and Methods of Costing,Standard Costing,Job Order and Process Costing,Job Order and Process Costing,Cost-Volume-Profit Analysis,Pricing,Master Budgets,10.Foreign Resources Management and Leasing ,Strategic Cost Management,Capital Budgeting and Cost Analysis,Responsibility Accounting and Transfer Pricing,Activity-Based Costing And Capital Management. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| At the end of the course, students will be able to; | 16, 9 | A |
| 1. Explains the role of the management accountant, discusses its fundamental role and explains the areas of use of the management accountant. | 16, 9 | A |
| 2. Explains the management of cash and similar assets, management of receivables, stock management, explains the topics, capital budgeting and investment decisions, capital cost and pricing. | 16, 9 | A |
| 3. Uses cost-volume-profit analyzes in management decisions and makes cost analyzes of hospital enterprises. | 16, 9 | A |
| 4. list accounting systems that an institution manager may need. | 16, 9 | A |
| 5. debate costing methods. | 16, 9 | A |
| 6. apply the costing and pricing of the goods and services. | 16, 9 | A |
| 7. make cost-volume-profit analyses. | 16, 9 | A |
| 8. form necessary cost analyses in management decisions. | 16, 9 | A |
| 9. restate institution budgets and functions of budget preparing processes. | 16, 9 | A |
| 10. organize the preparation processes of institution budgets and monitor the correct development of process. | 16, 9 | A |
| 11. Expenses in terms of the relation with activity volume in cost analysis and expense functions, methods and techniques used in determination of cost functions. | 16, 9 | A |
| 12. inspect the correct execution of activities according to the budgets. | 16, 9 | A |
| Teaching Methods: | 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to Managerial Accounting | Reading the related topic |
| 2 | Cost Terms and Cost Accounts | Reading the related topic |
| 3 | Classifications of Costs and Methods of Costing | Reading the related topic |
| 4 | Standard Costing | Reading the related topic |
| 5 | Job Order and Process Costing | Reading the related topic |
| 6 | Job Order and Process Costing | Reading the related topic |
| 7 | Cost-Volume-Profit Analysis | Reading the related topic |
| 8 | Pricing | Reading the related topic |
| 9 | Master Budgets | Reading the related topic |
| 10 | 10.Foreign Resources Management and Leasing | Reading the related topic |
| 11 | Strategic Cost Management | Reading the related topic |
| 12 | Capital Budgeting and Cost Analysis | Reading the related topic |
| 13 | Responsibility Accounting and Transfer Pricing | Reading the related topic |
| 14 | Activity-Based Costing And Capital Management | Reading the related topic |
| Resources |
| 1. Metin Saban & Necmettin Erdoğan, Maliyet ve Yönetim Muhasebesi, Beta ayınları, 2014 2. Nihat Küçüksavaş, Yönetim Açısından Maliyet Muhasebesi, Kare Yayınları 3. A. Sait Sevgener & Rüstem Hacırüstemoğlu, Yönetim Muhasebesi, Gazi Kitapevi 4. Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, Gazi Kitapevi |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PQ-1. Learns the national health conditions and the development, implementation and performance evaluation of appropriate health policies, as well as the theoretical and practical knowledge of organization and management of the health sector. | X | |||||
| 2 | PQ-2. Uses theoretical and practical knowledge on business world and management with a critical approach to plan, organize and lead health and health service providers at national and international level. | X | |||||
| 3 | PQ-3. Identifies the relevant job roles in subdivisions of health system organizations and learns about their duties and responsibilities. | X | |||||
| 4 | PQ-4. Knows the social, environmental and behavioral factors related to the development of public and individual health. | X | |||||
| 5 | PQ-5. Applies the knowledge and skills on management of health institutions to manage the functions such as management, production, human resources, finance, accounting, marketing, patient and public relations, quality and patient safety, occupational health and safety, information technologies. | X | |||||
| 6 | PQ-6. Analyzes the information on health management scientifically and interprets their results, creates innovative, ethical, socially responsible and sustainable solutions, by using quantitative, qualitative techniques and digital technology innovatively for problem solving and exploiting opportunities in health management. | X | |||||
| 7 | PQ-7. Decide independently and demonstrates leadership qualities in identifying health management problems, develops proposals for solutions, applies them effectively and efficiently and assesses outcomes. | X | |||||
| 8 | PQ-8. Takes responsibility as an individual and/or team member to solve the problems encountered in managing health institutions. | X | |||||
| 9 | PQ-9. Evaluates the personality, culture and behavioral characteristics of the health institutions’ employees and directs them towards the aims of the institution. | X | |||||
| 10 | PQ-10. Decides on and applies different ways of accessing information. | X | |||||
| 11 | PQ-11. Continuously develops their professional knowledge and skills; open to change, innovation, entrepreneurship and lifelong learning. | X | |||||
| 12 | PQ-12. Shares the views and suggestions on health management issues in writing and orally with stakeholders and communicates effectively with colleagues using an English level of at least European Language Portfolio B1 General. | X | |||||
| 13 | PQ-13. Solves problems using effective communication methods, has the ability to use the language in written and oral communication in a correct and proper manner using the terminology of health institutions. | X | |||||
| 14 | PQ-14. Uses information and communication technologies and computer software at least at the European Computer Use License level. | X | |||||
| 15 | PQ-15. Yönetim felsefesini ve yönetimin fonksiyonlarını her bir birime uygun olacak biçimde yönetim uygulamalarına yansıtır. | X | |||||
| 16 | PQ-16. Birey olarak dış görünüm olumlu tutum ve davranışlarıyla kuruma örnek olur; sürekli gelişme ve değişime açıktır. | X | |||||
| 17 | PQ-17. Sağlık yönetimi ile ilgili hukuki düzenlemeler ile toplumsal, bilimsel, mesleki etik ilkelere uygun, ülke ya da dünya genelinde genel sağlık sorunlarına duyarlı davranır, çözüm önerilerini yorumlar ve değerlendirir. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |