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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS UAT 3014 MANAGEMENT ACCOUNTING COMPULSORY 3 0 0 3

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

Offered to

Tourism and Hotel Management

Course Objective

The aim of this course is to provide an understanding of fundamental concepts of managerial accounting, cost systems and managerial accounting techniques that are used in accordance with the strategic management objectives.

Learning Outcomes of the Course Unit

1   Being able to describe several cost classifications and analyze the effects of production/sales volume on costs and profit. 2   Being able to identify different cost systems. 3   Being able to understand the effects of cost information on managerial decision making process. 4   Being able to implement standard costing, variance analysis and flexible budget practices. 5   Being able to understand performance measurement systems.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The aim and importance of managerial accounting, Cost behaviour models 2 Cost-volume-profit analysis 3 Cost calculation systems 4 Using cost information in decision making process 5 Pricing 6 Customer profitability analysis 7 Mid-Term Exam 8 Mid-Term Exam 9 Cost reduction techniques, Cost management 10 Business process reengineering, Value engineering, Target costing, Kaizen costing, JIT, Life-cycle costing 11 Activity-based costing, Time-driven activity-based costing 12 Standard costing system and variance analysis 13 Corporate budgeting, Flexible budgeting 14 Performance measurement, Balanced scorecard

Recomended or Required Reading

Textbook: Süleyman YÜKÇÜ, Yönetim Muhasebesi, Altın Nokta Yayınları, Izmir. Supplementary Book: Kamil BÜYÜKMIRZA, Maliyet ve Yönetim Muhasebesi. Barış Yayınevi, Ankara. Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing, 2. Problem solving, 3. Case studies.

Assessment Methods

Successful / Unsuccessful *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 2 24 Tutorials 12 1 12 Preparations before/after weekly lectures 12 2 24 Preparation for midterm exam 1 5 5 Preparation for final exam 1 8 8 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 75

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 PO.16 LO.1 5 LO.2 5 LO.3 5 LO.4 5 LO.5 5